Revised Code of Washington

Wash. Rev. Code § 84.52.050 (2026)

Limitation of levies

✓ current as of May 2026

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Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the state and all taxing districts, now existing or hereafter created, shall not in any year exceed one percentum of the true and fair value of such property in money: PROVIDED, HOWEVER, That nothing herein shall prevent levies at the rates now provided by law by or for any port or public utility district. The term "taxing district" for the purposes of this section shall mean any political subdivision, municipal corporation, district, or other governmental agency authorized by law to levy, or have levied for it, ad valorem taxes on property, other than a port or public utility district. Such aggregate limitation or any specific limitation imposed by law in conformity therewith may be exceeded only as authorized by law and in conformity with the provisions of Article VII, section 2(a), (b), or (c) of the Constitution of the state of Washington.

Nothing herein contained shall prohibit the legislature from allocating or reallocating the authority to levy taxes between the taxing districts of the state and its political subdivisions in a manner which complies with the aggregate tax limitation set forth in this section.

[ 1973 1st ex.s. c 194 s 1; 1973 c 2 s 1 (Initiative Measure No. 44, approved November 7, 1972). Prior: 1972 ex.s. c 124 s 8; 1971 ex.s. c 299 s 24; 1970 ex.s. c 92 s 5; 1970 ex.s. c 8 s 4; prior: 1969 ex.s. c 262 s 65; 1969 ex.s. c 216 s 1; 1967 ex.s. c 133 s 3; 1961 c 143 s 1; 1961 c 15 s 84.52.050; prior: 1957 c 262 s 1; 1953 c 175 s 1; 1951 2nd ex.s. c 23 s 2; 1951 c 255 s 1, part; 1950 ex.s. c 11 s 1, part; 1945 c 253 s 1, part; 1941 c 176 s 1, part; 1939 c 83 s 1, part; 1939 c 2 (Initiative Measure No. 129); 1937 c 1 (Initiative Measure No. 114); 1935 c 2 (Initiative Measure No. 94); 1933 c 4 (Initiative Measure No. 64); cf. RRS s 11238, 11238-1a, 11238-1b, 11238-1c, 11238-1d; Rem. Supp. 1941 s 11238; Rem. Supp. 1945 s 11238-1e.]

Notes:

Effective date—Severability—1972 ex.s. c 124: See notes following RCW 28A.150.250.

Effective date—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.

Intent—Effective date—Application—1970 ex.s. c 92: See notes following RCW 84.52.010.

Limitation on levies: State Constitution Art. 7 s 2.

State levy for support of common schools: RCW 84.52.065 and 84.52.067.

Notes of Decisions

Cited in 8 cases, 1964–2000 · leading case: Seattle Sch. Dist. No. 1 v. State, 585 P.2d 71 (Wash. 1978).

Sort: Relevance Newest Treatment

Seattle Sch. Dist. No. 1 v. State, 585 P.2d 71 (Wash. 1978). · cites it 6× “052 are each amended to read as follows: The limitations imposed by RCW 84.52.050 through 84.52.056, and RCW 84.”

Dep't of Revenue v. Hoppe, 512 P.2d 1094 (Wash. 1973). · cites it 12× “2, § 1, RCW 84.52.050). SJR 1 imposes a constitutional limit of 1 percent of true and fair value on the maximum allowable rate of regular property tax levies, i.”

Amalgamated Transit Union Local 587 v. State, 11 P.3d 762 (Wash. 2000). “See RCW 84.52.050 (all the initiatives have to do with this statute).”

Hoppe v. King Cnty., 622 P.2d 845 (Wash. 1980). · cites it 2× “043 and RCW 84.52.050 as now or hereafter amended, he shall recompute and establish a consolidated levy in the following manner: (Italics ours.”

Gellatly v. Chelan Cnty., 70 Oil & Gas Rep. 508 (Wash. 1975). · cites it 5× “92, § 5 (RCW 84.52.050), which provides in pertinent part: Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the state, municipal corporations, taxing districts and governmental agencies, now existing or hereafter created, shall…”

State Ex Rel. Frese v. City of Normandy Park, 392 P.2d 207 (Wash. 1964). · cites it 3× “No levy in excess thereof has been made or attempted by the respondents and no election has been called for the authorization of excess levies as required by RCW 84.52.050 and the 17th amendment of the state constitution.”

Osborn v. Grant Cnty., 896 P.2d 111 (Wash. Ct. App. 1995). “) If the aggregate rates for levies certified to the assessor by various taxing districts either exceed the overall statutory rate limits established by RCW 84.”

Amalgamated Transit v. State, 11 P.3d 762 (Wash. 2000). “See RCW 84.52.050 (all the initiatives have to do with this statute).”

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