Levy Rates and Reports

The Washington State Constitution limits regular property taxes to 1 percent of a property's value, which is $10 per $1,000 of assessed value (Article VII, section 2, and RCW 84.52.050). Levies and bonds approved by voters are outside this limit.

Most local regular levies, including the county, county roads, cities, fire districts, library districts, and hospital districts, may not total more than $5.90 per $1,000 of assessed value (RCW 84.52.043). If the levies requested in an area add up to more than that, the Assessor must reduce them in the order set by state law (RCW 84.52.010). A few levies, such as the state school levy, port levies, and emergency medical service levies, fall outside the $5.90 limit but still count toward the 1% limit.

These are the highest regular levy rates state law allows. Actual rates are often lower. Current rates for every district are in the reports above.

State law limits how much each taxing district's total regular levy can grow from year to year (RCW 84.55.010). For most districts in Skagit County, the limit is 1 percent or the rate of inflation, whichever is less, plus added revenue from new construction and annexations. Districts can exceed this limit with voter approval, called a levy lid lift (RCW 84.55.050).

This limit applies to each district's total levy, not to your individual tax bill. Your taxes can go up or down by more than 1 percent depending on how your property's value changes compared to other properties in the district.

For voter approved levies and bonds, voters set the dollar amount at the election. The rate then adjusts up or down with total assessed value so the district collects the amount voters approved. Depending on where your property is located, your bill may include:

• School enrichment levies
• School capital levies and bonds
• Hospital district bonds
• Fire district bonds
• Port district bonds
• City and town bonds