Current through Register Vol. 24-06, March 15, 2024
(3)
Constitutional one percent
limit.
RCW
84.52.010 provides the order in which levy
rates are to be reduced or eliminated when the constitutional one percent limit
is exceeded.
As opposed to the order in
RCW
84.52.010, which lists the taxing districts
that are the first to have their levy rates reduced or eliminated, this rule is
written in reverse order; that is, it lists the taxing districts that must be
first either fully or partially funded. If the constitutional one percent limit
is exceeded, then the levy rates for taxing districts within a particular tier
must be reduced or eliminated on a pro rata basis.
If the constitutional one percent limit is exceeded after
performing the preliminary calculations described in subsection (2) of this
rule, the following levies must be reduced or eliminated until the combined
levy rate no longer exceeds the maximum effective levy rate:
(a) Step one: Subtract the aggregate levy
rate calculated for the state for the support of common schools from the
effective rate limit.
(b) Step two:
Subtract the levy rates for the county, including the rate of any separate
property tax levy as described in
RCW
84.55.135, county road district, regional
transit authority, and for city or town purposes.
(c) Step three: Subtract from the remaining
levy capacity the levy rates for fire protection districts under
RCW
52.16.130, regional fire protection service
authorities under
RCW
52.26.140 (1)(a), library
districts under
RCW
27.12.050 and
27.12.150, the first 50 cents per
$1,000 of assessed value for metropolitan park districts created before January
1, 2002, under
RCW
35.61.210, and the first 50 cents per $1,000
of assessed value for public hospital districts under
RCW
70.44.060(6).
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing district at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levies within this tier must be reduced on a pro rata basis from the
remaining balance in step two until the balance is zero. After prorationing,
there is no remaining levy capacity for any other junior taxing districts at a
lower tier and their levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step four.
(d) Step four: Subtract from the
remaining levy capacity the levy rates for fire protection districts under
RCW
52.16.140 and
52.16.160, and regional fire
protection service authorities under
RCW
52.26.140 (1)(b) and (c).
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levies within this tier must be reduced on a pro rata basis from the
remaining balance in step three until the balance is zero. After prorationing,
there is no remaining levy capacity for any other junior taxing district at a
lower tier and their levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step five.
(e) Step five: Subtract from the
remaining levy capacity the levy rate for the first 50 cents per $1,000 of
assessed value of metropolitan park districts created on or after January 1,
2002, under
RCW
35.61.210.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levy is reduced to the remaining balance in step four. There is no
remaining levy capacity for any other junior taxing district at a lower tier
and their levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step six.
(f) Step six: Subtract from the
remaining levy capacity the levy rates for all other junior taxing districts if
those levies are not listed in steps three through five or steps seven through
18 of this subsection.
(i) If the balance is
zero, there is no remaining levy capacity for any other junior taxing districts
at a lower tier and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levies within this tier must be reduced on a pro rata basis to the
remaining balance in step five until the balance is zero. After prorationing,
there is no remaining levy capacity for any other junior taxing district at a
lower tier and their levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step seven.
(g) Step seven: Subtract from the
remaining levy capacity the levy rate for flood control zone districts other
than the portion of a levy protected under
RCW
84.52.816.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levy is reduced to the remaining balance in step six. There is no remaining
levy capacity for any other junior taxing district at a lower tier and their
levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step eight.
(h) Step eight: Subtract
from the remaining levy capacity the levy rates for city transportation
authorities under
RCW
35.95A.100, park and recreation service areas
under RCW
36.68.525, park and recreation districts
under RCW
36.69.145, except a park and recreation
district located on an island and within a county with a population exceeding
2,000,000, and cultural arts, stadium, and convention districts under
RCW
67.38.130.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levies within this tier must be reduced on a pro rata basis from the
remaining balance in step seven until the balance is zero. After prorationing,
there is no remaining levy capacity for any other junior taxing district at a
lower tier and their levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step
nine.
(i) Step nine:
Subtract from the remaining levy capacity the levy imposed, if any, for
cultural access programs under
RCW
36.160.080.
(i) If the balance is zero, there is no
remaining levy capacity from any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, the
levy is reduced to the remaining balance in step eight. There is no remaining
levy capacity for any other junior taxing districts at a lower tier and their
levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed to step 10.
(j) Step 10: Subtract from the remaining levy
capacity the levy rate for the first 30 cents per $1,000 for emergency medical
care or emergency medical services under
RCW
84.52.069.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levy is reduced to the remaining balance in step nine. There is no
remaining levy capacity for any other junior taxing district at a lower tier
and their levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step 11.
(k) Step 11: Subtract from the
remaining levy capacity the levy rates for levies used for acquiring
conservation futures under
RCW
84.34.230, financing affordable housing under
RCW
84.52.105, and any portion of a levy rate for
emergency medical care or emergency medical services under
RCW
84.52.069 in excess of 30 cents per $1,000 of
assessed value.
(i) If the balance is zero,
there is no remaining levy capacity for any other junior taxing districts at a
lower tier and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levies within this tier must be reduced on a pro rata basis from the
remaining balance in step 10 until the balance is zero. After prorationing,
there is no remaining levy capacity for any other junior taxing district at a
lower tier and their levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step 12.
(l) Step 12: Subtract from the
remaining levy capacity the levies imposed under
RCW
36.69.145 for a park and recreation district
located on an island and within a county with a population exceeding 2,000,000.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the portion of the levy within this tier must be reduced to the remaining
balance in step 11. There is no remaining levy capacity for any other junior
taxing district at a lower tier and their levies, if any, must be
eliminated.
(iii) If the remaining
balance is greater than zero, this amount is available to the remaining junior
taxing districts at a lower tier and the assessor should proceed on to step
13.
(m) Step 13:
Subtract from the remaining levy capacity the portion of the levy by a
metropolitan park district with a population of 150,000 or more that is
protected under
RCW
84.52.120.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the portion of the levy within this tier must be reduced to the remaining
balance in step 12. There is no remaining levy capacity for any other junior
taxing district at a lower tier and their levies, if any, must be
eliminated.
(iii) If the remaining
balance is greater than zero, this amount is available to the remaining junior
taxing districts at a lower tier and the assessor should proceed on to step
14.
(n) Step 14:
Subtract from the remaining levy capacity the levy rates for county ferry
districts under
RCW
36.54.130.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levy is reduced to the remaining balance in step 13. There is no remaining
levy capacity for any other junior taxing district at a lower tier and their
levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step 15.
(o) Step 15: Subtract from the
remaining levy capacity the levy rate for criminal justice purposes imposed
under RCW
84.52.135.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levy is reduced to the remaining balance in step 14. There is no remaining
levy capacity for any other junior taxing district at a lower tier and their
levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step 16.
(p) Step 16: Subtract from the
remaining levy capacity the levy rate for a fire protection district or
regional fire protection service authority protected under
RCW
84.52.125.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the portion of the levy within this tier must be reduced to the remaining
balance in step 15. There is no remaining levy capacity for any other junior
taxing district at a lower tier and their levies, if any, must be
eliminated.
(iii) If the remaining
balance is greater than zero, this amount is available to the remaining junior
taxing districts at a lower tier and the assessor should proceed on to step
17.
(q) Step 17:
Subtract from the remaining levy capacity the levy rate for transit-related
purposes by a county under
RCW
84.52.140.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levy is reduced to the remaining balance in step 16. There is no remaining
levy capacity for any other junior taxing district at a lower tier and their
levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step 18.
(r) Step 18: Subtract from the
remaining levy capacity the protected portion of the levy imposed under
RCW
84.52.816 by a flood control zone district
until the remaining levy capacity equals zero.
(i) If the balance is zero, there is no
remaining levy capacity for any other junior taxing districts at a lower tier
and their levies, if any, must be eliminated.
(ii) If the balance is less than zero, then
the levy is reduced to the remaining balance in step 17. There is no remaining
levy capacity for any other junior taxing district at a lower tier and their
levies, if any, must be eliminated.
(iii) If the remaining balance is greater
than zero, this amount is available to the remaining junior taxing districts at
a lower tier and the assessor should proceed on to step 19.
(s) Step 19: Subtract from the
remaining levy capacity any portion of a levy resulting from the correction of
a levy error under
RCW
84.52.085(3) until the
remaining levy capacity equals zero.
Statutory Authority:
RCW
84.08.070,
84.34.141,
84.36.865,
84.52.0502. 09-19-010, §
458-19-075, filed 9/3/09, effective 10/4/09. Statutory Authority:
RCW
84.52.010,
84.52.043, and
84.52.0502. 06-02-008, §
458-19-075, filed 12/22/05, effective 1/22/06. Statutory Authority:
RCW
84.08.010,
84.08.070,
84.48.080,
84.55.060,
84.52.0502,
chapters
84.52 and 84.55 RCW, and
RCW
34.05.230(1). 02-24-015,
§ 458-19-075, filed 11/25/02, effective 12/26/02. Statutory Authority:
RCW
84.55.060 and
84.08.070. 94-07-066, §
458-19-075, filed 3/14/94, effective
4/14/94.