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WASHINGTON STATE DEPARTMENT OF REVENUE
Property tax rates and limitaons
Property tax rates are expressed in dollars per thousand
dollars of assessed property value. Assessors set the
levy rate based on the taxing district’s budget request,
the total assessed value of the taxing district, and any
applicable levy limitaons.
Property tax levy limitaons restrict or limit increases to
property tax rates. Two such limitaons include the One-
Percent Constuonal Limit and the Levy Limit.
The 1% constuonal limit
Washington State’s Constuon limits the regular (non-
voted) combined property tax rate that applies to an
individual’s property to 1% of market value ($10 per
$1,000). Voter approved special levies, such as special
levies for schools, are in addion to this amount.
The levy limit
The levy limit applies to a taxing district’s levy amount,
and not to increases in the assessed value of individual
properes. The limit is based on the populaon of the
district as well as the district’s need to increase revenue.
The law restricts taxing districts from levying, in any year,
more than a 1% increase in its regular, non-voted levy
over the highest amount that could have been levied since
1985.
A taxing district with a populaon below 10,000 must
adopt a resoluon/ordinance to be able to increase its
levy up to the 1% limit.
Taxing districts with a populaon of 10,000 or more are
limited to the lesser of 1% or the rate of inaon with the
adopon of a resoluon/ordinance. If the rate of inaon
is less than one percent, the district could increase its
levy up to the 1% limit if it can show substanal need for
addional funds and its governing board passes a second
resoluon/ordinance.
Because the levy limit does not include new construcon,
annexaons, and voter approved excess levies, a taxing
district’s actual revenue increase may be greater than 1%.
Appeal of true and fair market value
If you do not agree with the assessed value of your
property, you are encouraged to contact your local county
assessor’s oce. You can nd a full list here: dor.wa.gov/
CountyContacts.
Disagreements of property values are oen seled at this
level. You may request copies of the comparable sales
informaon the assessor used to value your property.
If you are unable to reach an agreement, you may le an
appeal with the county board of equalizaon (BOE) in the
county where the property is located. Appeal forms are
available at the assessor’s oce, BOE oce or
dor.wa.gov/forms-publicaons/forms-subject/property-
tax-forms#Appeals
The completed peon must be led with the BOE by July
1 of the assessment year you are appealing or within 30
days of the date the change of value noce was mailed,
whichever date is later. Some counes have extended
the ling deadline up to 60 days. Please check with the
Board of Equalizaon in the county where the property is
located to determine your ling deadline.
If you or the assessor disagrees with the BOE
determinaon, their decision can be appealed to the State
Board of Tax Appeals (BTA). If the appeal at the BTA is a
“formal” appeal compared to an “informal” appeal, the
decision made by the BTA can be appealed in Superior
Court.
Informaon needed to appeal
The appeal form must include specic reasons why you
believe the assessor’s valuaon is incorrect. Examples may
include an appraisal of your property as of the assessment
date in queson, excessive deterioraon of your property
or sales of similar properes reecng a lower value for
your property. Statements that the assessor’s valuaon is
too high or property taxes are excessive are not sucient
reasons.
For a successful appeal, you must provide market
evidence that clearly shows the assessor’s valuaon is
incorrect. This evidence may include informaon on sales
of comparable properes in your area or documentaon
about condions of the property that the assessor may
not have known. For example, the land is not suitable for
a sepc system or is not suitable for a building site.
If you have any quesons about appeal procedures,
please contact your local BOE or the assessor’s oce. The
telephone numbers are listed in the county government
secon of the telephone directory.
You must provide market evidence that the
assessed value does not reect true and fair market
value.