1. Revenue Overview & Options
Jeff Mitchell
OPR
Office of Program Research

2. Office of Program Research

3. Office of Program Research

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7. Office of Program Research
1% Constitutional Limit on Regular Levies - Overlapping of Taxing Districts
An example in an unincorporated area
Library District A
Hospital District
Fire District
County Road
County General Expense
Area A: State Property Tax
County General Expense
County Road
Fire District
Library District
Hospital District
Office of Program Research

8. Constitutional 1% Limit - Regular Levy Tax Rate Allocation Rates in $ per thousand. Excludes excess levies such as local school levies.
State and Local
Regular Property Taxes
GAP: The Order in which Districts
Get Pro-rated
$10.00
$7.50
$5.00
$2.50
$0.00
$0.50
Other Levies
1st Tier: Mt. Si Metro Park Levy
2nd Tier: Flood Control Zone District
3rd Tier: King County Transit
4th Tier: Protected Portion Fire protection district
5th Tier: County Criminal Justice
6th Tier: County Ferry
7th Tier: Tacoma Metro Park
8th Tier: Conservation Futures, Affordable Housing,
EMS in excess of 30 cents
9th Tier: EMS – First 30 Cents
Fully Protected: Sound Transit
The “Gap”
Maximum State Levy
$3.60
Local levies potentially reduced if the state property tax rate is increased.
Incorporated
$5.90
Unincorporated
$5.90
(Most) Local Regular Property Tax Levies
$5.90
Junior $0.50
Junior
Districts
$1.85
County
$1.80
Within the $5.90 limit, the following districts get pro-rated first: park & rec, city transportation authority, flood control zone (portion not protected), all other junior districts except: fire protection, fire authorities, library, and metro park
County
$1.80
County
Road
$2.25
City
$3.60
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9. Office of Program Research

10. Regular property taxes on greater of: $50,000 or 35% of assessed value
Impact of Decreasing Local School Levies and Increasing the State Levy: Interaction with the Senior Citizen Property Tax Relief Program
All excess
levies
(Local school levies are the main
type of excess levy)
Regular property taxes on greater of: $50,000 or 35% of assessed value
(includes state levy)
Regular property taxes on greater of: $60,000 or 60% of assessed value
If income <= $40K, then exempt from
Without a change in the law, property owners qualifying under the senior citizen property tax relief program may pay more in total property taxes.
If income <= $35K, then also exempt from
If income <= $30K, then also exempt from
To qualify under the program, applicants must also meet several additional requirements, including conditions related to age or disability.
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