Wash. Rev. Code » Title 84 · Chapter 84.52
Revised Code of Washington

Wash. Rev. Code § 84.52.065 (2025)

State levy for support of common schools

✓ laws through the 2025 session: 2026 session laws are not yet included
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(1) Except as otherwise provided in this section, subject to the limitations in RCW 84.55.010, in each year the state must levy for collection in the following year for the support of common schools of the state a tax of $3.60 per $1,000 of assessed value upon the assessed valuation of all taxable property within the state adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department.
(2)(a) For taxes levied for collection in calendar year 2027, the state property tax levy rate is $2.075355 per $1,000 of assessed value. The state property tax levy rate provided in this subsection (2)(a) is based upon the assessed valuation of all taxable property within the state adjusted to the state equalized value in accordance with the indicated ratio fixed by the department.
(b) For taxes levied for collection in calendar year 2028 and thereafter, the limitations of chapter 84.55 RCW apply.
(3) As used in this section, "the support of common schools" includes the payment of the principal and interest on bonds issued for capital construction projects for the common schools.
[ 2026 c 163 s 301; 2022 c 56 s 13; 2019 c 411 s 1; 2018 c 295 s 1; 2017 3rd sp.s. c 13 s 301; 1991 sp.s. c 31 s 16; 1979 ex.s. c 218 s 1; 1973 1st ex.s. c 195 s 106; 1971 ex.s. c 299 s 25; 1969 ex.s. c 216 s 2; 1967 ex.s. c 133 s 1.]

Notes:

Application—Automatic expiration date and tax preference performance statement exemption—2026 c 163: See notes following RCW 84.36.381.
Effective date—2019 c 411 ss 1 and 2: "Sections 1 and 2 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 21, 2019]." [ 2019 c 411 s 8.]
Application—2017 3rd sp.s. c 13 ss 301-314: "Sections 301 through 314 of this act apply beginning with taxes levied for collection in 2018 and thereafter." [ 2017 3rd sp.s. c 13 s 317.]
Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: "RCW 82.32.805 and 82.32.808 do not apply to sections 301 through 314, chapter 13, Laws of 2017 3rd sp. sess." [ 2017 3rd sp.s. c 13 s 316.]
Intent—2017 3rd sp.s. c 13: See note following RCW 28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW 41.56.139.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Effective date—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
Limitation of levies: RCW 84.52.050.
Notes of Decisions
Cited in 6 cases, 1977–2015 · leading case: Sator v. Dep't of Revenue, 572 P.2d 1094 (Wash. 1977).
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Sator v. Dep't of Revenue, 572 P.2d 1094 (Wash. 1977). · cites it 9× “They sought to have RCW 84.52.065 declared unconstitutional. The statute reads: In each year the state shall levy for collection in the following year for the support of common schools of the state a tax of three dollars and sixty cents per thousand dollars of assessed value…”
Leonard v. City of Spokane, 897 P.2d 358 (Wash. 1995). · cites it 6× “Under RCW 84.52.065, school taxes must be levied on all real property every year.”
League of Women Voters of Washington v. State, 355 P.3d 1131 (Wash. 2015). · cites it 5× “220(2); RCW 84.52.065, 12 .067. ¶16 However, the constitution sets aside certain property and other moneys to establish a permanent fund for the exclusive use of common schools, referred to in article IX as the “common school fund.”
Ridder v. Deparment of Revenue, 714 P.2d 717 (Wash. Ct. App. 1986). · cites it 3× “RCW 84.52.065 authorizes a state levy annually for the support of the common schools of $3.”
League of Women Voters of Wash. v. State, No. 89714-0 (Wash. Sept. 4, 2015). · cites it 6× “See RCW 84.52.065. 12 No. 89714-0 terms of the Act's provisions the source of funds for the operation of charter schools is the basic education moneys that are otherwise dedicated to the operation of common schools.”
League of Women Voters of Wash. v. State, No. 89714-0 (Wash. Sept. 4, 2015). · cites it 5× “See RCW 84.52.065. 12               No.”
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