Revised Code of Washington - RCW Title 84 Property Taxes - Chapter 84.55 Limitations Upon Regular Property Taxes

  • 84.55.005 Definitions
    As used in this chapter: (1) "Inflation" means the percentage change in the implicit price deflator for personal consumption expenditures for the United States as ...
  • 84.55.010 Limitations prescribed
    Except as provided in this chapter, the levy for a taxing district in any year shall be set so that the regular property taxes payable ...
  • 84.55.0101 Limit factor -- Authorization for taxing district to use one hundred one percent or less -- Ordinance or resolution
    Upon a finding of substantial need, the legislative authority of a taxing district other than the state may provide for the use of a limit ...
  • 84.55.015 Restoration of regular levy
    If a taxing district has not levied since 1985 and elects to restore a regular property tax levy subject to applicable statutory limitations then such ...
  • 84.55.020 Limitation upon first levy for district created from consolidation
    Notwithstanding the limitation set forth in RCW 84.55.010, the first levy for a taxing district created from consolidation of similar taxing districts shall be set ...
  • 84.55.030 Limitation upon first levy following annexation
    For the first levy for a taxing district following annexation of additional property, the limitation set forth in RCW 84.55.010 shall be increased by an ...
  • 84.55.035 Inapplicability of limitation to newly-formed taxing district created other than by consolidation or annexation
    RCW 84.55.010 shall not apply to the first levy by or for a newly-formed taxing district created other than by consolidation or annexation. This section ...
  • 84.55.040 Increase in statutory dollar rate limitation
    If by reason of the operation of RCW 84.52.043 and 84.52.050, as now or hereafter amended the statutory dollar rate limitation applicable to the levy ...
  • 84.55.045 Applicability of chapter to levy by port district for industrial development district purposes
    For purposes of applying the provisions of this chapter: (1) A levy by or for a port district pursuant to RCW 53.36.100 shall be treated ...
  • 84.55.047 Applicability of chapter to community revitalization financing increment areas
    Limitations on regular property taxes that are provided in this chapter shall continue in a taxing district whether or not an increment area exists within ...
  • 84.55.050 Election to authorize increase in regular property tax levy -- Limited propositions -- Procedure
    (1) Subject to any otherwise applicable statutory dollar rate limitations, regular property taxes may be levied by or for a taxing district in an amount ...
  • 84.55.060 Rate rules -- Educational program -- Other necessary action
    The department of revenue shall adopt rules relating to the calculation of tax rates and the limitation in RCW 84.55.010, conduct an educational program on ...
  • 84.55.070 Inapplicability of chapter to levies for certain purposes
    The provisions of this chapter shall not apply to a levy, including the state levy, or that portion of a levy, made by or for ...
  • 84.55.080 Adjustment to tax limitation
    Pursuant to chapter 39.88 RCW, any increase in the assessed value of real property within an apportionment district resulting from new construction, increases in assessed ...
  • 84.55.092 Protection of future levy capacity
    The regular property tax levy for each taxing district other than the state may be set at the amount which would be allowed otherwise under ...
  • 84.55.100 Determination of limitations
    The property tax limitation contained in this chapter shall be determined by the county assessors of the respective counties in accordance with the provisions of ...
  • 84.55.110 Withdrawal of certain areas of a library district, metropolitan park district, fire protection district, or public hospital district -- Calculation of taxes due
    Whenever a withdrawal occurs under RCW 27.12.355, 35.61.360, 52.04.056, or 70.44.235, restrictions under chapter 84.55 RCW on the taxes due for the library district, metropolitan ...
  • 84.55.120 Public hearing -- Taxing district's revenue sources -- Adoption of tax increase by ordinance or resolution
    A taxing district, other than the state, that collects regular levies shall hold a public hearing on revenue sources for the district's following year's current ...
  • 84.55.125 Limitation adjustment for certain leasehold interests
    For taxes levied for collection in 2002, the limitation set forth in RCW 84.55.010 for a taxing district shall be increased by an amount equal ...

Last modified: April 7, 2009