Wash. Rev. Code » Title 84 · Chapter 84.55
Revised Code of Washington

Wash. Rev. Code § 84.55.010 (2026)

Limitations prescribed

✓ current as of May 2026
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*** CHANGE IN 2026 *** (SEE 1960-S3.SL) ***
(1) Except as provided in this chapter, the levy for a taxing district in any year must be set so that the regular property taxes payable in the following year do not exceed the limit factor multiplied by the amount of regular property taxes lawfully levied for such district in the highest of the three most recent years in which such taxes were levied for such district, excluding any increase due to (e) of this subsection, unless the highest levy was the statutory maximum rate amount, plus an additional dollar amount calculated by multiplying the regular property tax levy rate of that district for the preceding year by the increase in assessed value in that district resulting from:
(a) New construction;
(b) Increases in assessed value due to construction of wind turbine, solar, biomass, and geothermal facilities, if such facilities generate electricity and the property is not included elsewhere under this section for purposes of providing an additional dollar amount. The property may be classified as real or personal property;
(c) Improvements to property;
(d) Any increase in the assessed value of state-assessed property; and
(e) Any increase in the assessed value of real property, as that term is defined in RCW 39.114.010, within an increment area as designated by any local government in RCW 39.114.020 provided that such increase is not included elsewhere under this section. This subsection (1)(e) does not apply to levies by the state or by port districts and public utility districts for the purpose of making required payments of principal and interest on general indebtedness. For the purposes of this subsection (1)(e), "increment area" does not include increment areas that are not approved by the taxing district's governing body for participation in the tax increment project pursuant to RCW 39.114.020(1)(c)(ii)(D).
(2) The requirements of this section do not apply to:
(a) State property taxes levied under RCW 84.52.065(1) for collection in calendar years 2019 through 2021; and
(b) State property taxes levied under RCW 84.52.065(2) for collection in calendar years 2018 through 2021.
[ 2025 c 417 s 1311; 2021 c 207 s 10; 2017 3rd sp.s. c 13 s 302; 2014 c 4 s 1; 2006 c 184 s 1; 1997 c 3 s 202 (Referendum Bill No. 47, approved November 4, 1997); 1979 ex.s. c 218 s 2; 1973 1st ex.s. c 67 s 1; 1971 ex.s. c 288 s 20.]

Notes:

Findings—Intent—2025 c 417: See note following RCW 82.38.030.
Application—Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: See notes following RCW 84.52.065.
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.
Application—2014 c 4: "This act applies to taxes levied for collection in 2015 and thereafter." [ 2014 c 4 s 6.]
Intent—1997 c 3 ss 201-207: "It is the intent of sections 201 through 207 of this act to lower the one hundred six percent limit while still allowing taxing districts to raise revenues in excess of the limit if approved by a majority of the voters as provided in RCW 84.55.050." [ 1997 c 3 s 208 (Referendum Bill No. 47, approved November 4, 1997).]
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Effective date—Applicability—1979 ex.s. c 218: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately: PROVIDED, That the amendment to RCW 84.55.010 by section 2 of this act shall be effective for 1979 levies for taxes collected in 1980, and for subsequent years." [ 1979 ex.s. c 218 s 8.]
Notes of Decisions
Cited in 13 cases, 1978–2018 · leading case: Seattle Sch. Dist. No. 1 v. State, 585 P.2d 71 (Wash. 1978).
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Seattle Sch. Dist. No. 1 v. State, 585 P.2d 71 (Wash. 1978). · cites it 2× “043, or RCW 84.55.010 through 84.55.050, when authorized so to do by the electors of such county, ((school district,)) metropolitan park district, park and recreation district in class AA counties and counties of the second, eighth and ninth class, sewer district, water…”
Hoppe v. King Cnty., 622 P.2d 845 (Wash. 1980). · cites it 4× “The declaratory relief requested by Hoppe would: (a) [determine] the responsibilities of the parties with respect to the aforementioned supplemental assessments on centrally assessed property which are in excess of the 106% limitation as established by the law codified in RCW…”
Amalgamated Transit Union Local 587 v. State, 11 P.3d 762 (Wash. 2000). “Amicus Curiae League of Women Voters of Washington similarly argues that prior to 1-695, voters had to approve only real property tax levies which exceeded the prior levy by 106 percent, RCW 84.55.010, but 1-695 changed this without amending chapter 84.”
Washington Citizens Action v. State, 162 Wash. 2d 142 (Wash. 2007). “55 RCW provided: Except as provided in this chapter, the levy for a taxing district in any year shall be set so that the regular property taxes *146 payable in the following year shall not exceed one hundred six percent of the amount of regular property taxes lawfully levied for…”
Ridder v. Deparment of Revenue, 714 P.2d 717 (Wash. Ct. App. 1986). · cites it 4× “Facts In 1979, the Legislature passed RCW 84.55.010, which limited the levy for real estate taxes to 106 percent of taxes levied for the highest of the 3 previous years, subject to stated adjustments.”
Washington Citizens Action of Washington v. State, 171 P.3d 486 (Wash. 2007). “Former RCW 84.55.010 (effective in 1996). The statute allowed for additional calculations based on new construction, property improvements, and any increase in assessed value of state-assessed property, but generally, the statute limited property tax increases to a levy of six…”
End Prison Indus. Complex v. King Cnty., 431 P.3d 998 (Wash. 2018). “at 280; see also RCW 84.55.010 (imposing limit factor on levy increases), .”
Osborn v. Grant Cnty., 896 P.2d 111 (Wash. Ct. App. 1995). “010] does not grant the assessor discretion or authority to challenge in court the levy amounts set by legislative bodies on the ground they exceed the 106 percent limit of RCW 84.55.010. Rather, RCW 84.52.010 states that the "rate percent of all taxes .”
End Prison Indus. Complex v. King Cnty. (Wash. Ct. App. 2017). · cites it 4× “RCW 84.55.010, the “levy lid” statute, imposes an amount that each year’s regular property taxes may not exceed, calculated using the following formula: [T]he limit factor multiplied by the amount of regular property taxes lawfully levied for such district in the highest of the…”
City of Spokane v. Horton (Wash. 2017). · cites it 2× “See RCW 84.55.010,.050. In November 2014,the City referred a levy lid lift proposition to its voters and the voters approved.”
Amalgamated Transit v. State, 11 P.3d 762 (Wash. 2000). “Amicus Curiae League of Women Voters of Washington similarly argues that prior to I-695, voters only had to approve real property tax levies which exceeded the prior levy by 106 percent, RCW 84.55.010, but I-695 changed this without amending RCW 84.”
End Prison Indus. Complex v. King Cnty. (Wash. 2018). “at 280; see also RCW 84.55.010 (imposing limit factor on levy increases), .”
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