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This guide explains the requirements taxing districts must follow to create ballot measures for levies seeking voter approval. This guide does not cover regular non-voted levies and benefit assessments. For information about those, see our Levy Manual, also known as the Property Tax Levies Operations Manual.

Guide contents

Before Seeking Voter Approval

Part 1: Voted regular levies, the levy limit, levy lid lifts, and general obligation bonds for port districts

 

Part 2: Excess levies and general obligation bonds

 

Part 3: Seeking voter approval

 

Part 4: List of voter approved levies by taxing district type

Part 5: References


This material is intended for general information purposes and does not alter or supersede the Washington State Constitution, the Revised Code of Washington, or any administrative regulations or rulings issued by the Department of Revenue.


Before Seeking Voter Approval

If you are considering a voted levy, then you have already:

  • Reviewed your budget and identified a need to levy additional tax
  • Determined the tax is beyond statutory limitations or not subject to limitation
  • Adopted a resolution/ordinance authorizing additional tax

When you determine a potential levy is beyond the statutory limits or not subject to limitation and adopt your resolution/ordinance, you are ready to propose a ballot measure for a tax increase. 


What’s Required For A Ballot Measure?

Requirements for ballot measures vary by levy type. There are three levy types:

  • Regular levies
  • Excess levies
  • General obligation bonds

To determine the type of voted levy (regular, excess or bond) allowed for your taxing district, see the primary authority chapter of the Revised Code of Washington (RCW) for your type of taxing district. 

Examples: a park and recreation district would consult chapter 36.69 RCW
a city transportation authority area would consult chapter 35.95A RCW
You can also consult our list of voter approved levies by taxing district type within this guide. 

Part 1: Voted Regular Levies, the Levy Limit and Levy Lid Lifts and General Obligation Bonds for Port Districts

Voted Regular Levies

Voted regular levies run for a length of time set by statute. That time varies from one year to ten years or more. When the initial levy term expires, voter approval is required to renew the levy.

Most voted regular levies are subject to at least one statutory limitation.

Ballot Measure Content For Voted Regular Levies

Requirements for voted regular levy ballot titles are specific to the type of taxing district.

 For the following taxing districts:  Type of Levy  Ballot Measure Must Contain:
  • park & recreation (RCW 36.69.145)
  • cultural arts, stadium and convention (RCW 67.38.130)
  • emergency medical care and service levies (RCW 84.52.069) by
    • a county
    • emergency medical service (EMS) district
    • city or town
    • public hospital district
    • urban emergency medical service district
    • regional fire protection service authority
    • fire protection district
  • criminal justice purposes for a county with a population of ninety thousand or less (RCW 84.52.135)

 Regular

  • identification of the enacting legislative body
  • the maximum rate (or less) per thousand dollars of assessed value
  • the maximum number of consecutive years allowable
  • a question asking if the ballot measure should be approved 
RCW 29A.36.210[1]

 

  • emergency medical care and service levies (RCW 84.52.069) by
    • a county
    • emergency medical service (EMS) district
    • city or town
    • public hospital district
    • urban emergency medical service district
    • regional fire protection service authority
    • fire protection district

 Regular  Permanent  EMS

  • identification of the enacting legislative body
  • language that the levy request is a permanent regular property tax levy
  • the maximum rate (or less) per thousand dollars of assessed value
  • a question asking if the ballot measure should be approved

RCW 29A.36.210[2]

 Regular

  • identification of the enacting legislative body
  • statement of the subject matter, not to exceed 10 words
  • concise description of the measure, not to exceed 75 words
  • a question asking if the ballot measure should be approved

RCW 29A.36.071, 29A.72.050


Sample ballot measures for voted regular levies

Part 1: Voted Regular Levies, Levy Limit and Levy Lid Lift and General Obligation Bonds for Port Districts (continued)

The Levy Limit

Taxing districts are able to increase their highest lawful levy by up to one percent (the “limit factor”), depending on the population of the taxing district and the resolutions/ordinances they adopt.

Taxing districts with a population less than 10,000

Taxing districts with a population less than 10,000 must adopt a resolution/ordinance to increase their highest lawful levy since 1985 by one percent, for a limit factor of 101 percent.  Each year a majority of the governing board of the district must approve a resolution/ordinance to increase their highest lawful levy.

Taxing districts with a population of 10,000 or more

Taxing districts with a population of 10,000 or more must adopt a resolution/ordinance to increase their highest lawful levy since 1985 by 100 percent plus the Implicit Price Deflator (IPD) or 101 percent, whichever is less.  Each year a majority of the governing board of the district must approve a resolution/ordinance to increase their highest lawful levy.

If a taxing district with a population of 10,000 or more adopts a second resolution stating a substantial need for additional funds, the district’s limit factor can be a maximum of 101 percent.  The substantial need resolution/ordinance requires approval by a supermajority of the governing board of the district.

Part 1: Voted Regular Levies, Levy Limit and Levy Lid Lift and General Obligation Bonds for Port Districts (continued)

Levy Lid Lifts

As the levy limitation is applied to a district's levy over the years, and the district’s taxable base grows, the rate a district is allowed to levy tends to drift downward from the maximum statutory levy rate.  A district may need to raise the levy limit in order to increase revenue. 

A levy lid lift is the means to exceed the 101% levy limit. A district may ask its voters to authorize an amount that exceeds the levy limit or "lift the levy lid." 

The taxing district can request a Single Year Lid Lift (1 year) or a Multiple Year Lid Lift (up to 6 years). In either case, approval of the lid lift must occur within 12 months of when it will be imposed. The lift is temporary unless the ballot specifically states the resulting levy will be used for future levy limit calculations.  RCW 84.55.050

Part 1: Voted Regular Levies, Levy Limit and Levy Lid Lift and General Obligation Bonds for Port Districts (continued)

Provisions for single year levy lid lifts and content for ballot titles

Single year levy lid lifts:

  • may be voted at a General Election or a Special Election
  • require voter approval of a simple majority
  • must be levied within 12 months of voter approval
  • increase the district's highest lawful levy above statutory levy limitation for the first year of the lid lift
  • levy capacity increase is temporary unless the ballot specifically states the resulting levy will be used in the following years levy limit calculations
  • may limit the levy increase for a specific period of time or purpose

Single year levy lid lift ballot titles must contain:

  • identification of the enacting legislative body
  • statement of the subject matter, not to exceed 10 words
  • a concise description of the measure, not to exceed 75 words
  • the dollar rate (levy rate) proposed
  • a clear statement of the conditions, if any, which are applicable under RCW 84.55.050(4)
  • a question asking if the ballot measure should be approved

RCW 29A.36.071, 29A.72.050, 84.55.050(1)

Sample ballot measures for single year levy lid lifts

Part 1: Voted Regular Levies, Levy Limit and Levy Lid Lift and General Obligation Bonds for Port Districts (continued)

Provisions for multiple year levy lid lifts and content for ballot titles

Multiple year levy lid lifts:

  • may only be voted at a Primary Election or General Election
  • require voter approval of a simple majority
  • must be levied within 12 months of voter approval
  • increase the district's highest lawful levy above statutory levy limitation and establish a limit factor in each of a maximum of 6 subsequent years
  • levy capacity increase is temporary unless the ballot specifically states the resulting levy will be used for future levy limit calculations
  • funds raised through a lid lift can be supplanted in counties with a population of 1.5 million or more, when approved by the voters between July 26, 2009 and December 31, 2011
  • funds raised through a lid lift can be supplanted in counties with a population less than 1.5 million, when approved by voters after July 26, 2009

Multiple year levy lid lift ballot titles must contain:

  • identification of the enacting legislative body
  • statement of the subject matter, not to exceed 10 words
  • a concise description of the measure, not to exceed 75 words
  • the dollar rate (levy rate) proposed only for the first year of the consecutive years
  • the limit factor, or a specific index to be used for determining a limit factor (i.e. Consumer Price Index) by which the regular tax levy will be increased in each of the subsequent consecutive years
  • the limited purpose for the increase
  • a question asking if the ballot measure should be approved

RCW 29A.36.071, 29A.72.050, 84.55.050(2)

Sample ballot measures for multiple year levy lid lifts

Part 1: Voted Regular Levies, Levy Limit and Levy Lid Lift and General Obligation Bonds for Port Districts (continued)

General Obligation Bonds for Port Districts

General obligation bonds issued by port districts have significant differences from the general obligation bonds discussed in Part 3 of this guide.  General obligation bonds issued by port districts are not excess levies (though the tax base includes Timber Assessed Value).

Port districts must receive voter approval for most general obligation bond levies.  A port district general obligation bond levy is a regular levy subject to some statutory limitations.

Port district general obligation bond ballot titles must contain:

  • identification of the enacting legislative body
  • statement of the subject matter, not to exceed 10 words
  • a concise description of the measure, not to exceed 75 words
  • the maximum amount of the indebtedness to be authorized
  • the maximum term any bonds may have
  • a description of the purpose or purposes of the bond issue
  • whether excess property taxes will be levied to pay and retire such bonds
  • a question asking if the ballot measure should be approved

RCW 53.36.030, 39.36.050, 39.40.010, 84.52.056, 29A.36.071

Part 2: Excess levies and general obligation bonds

Excess levies

Excess levies are imposed over and above regular property tax levies. Most excess levies require voter approval by a supermajority (60%). Local school district levies for maintenance and operations, transportation vehicle funds, or construction, modernization, or remodeling of school facilities under RCW 84.52.053 require a simple majority approval.

While several taxing districts have specific statutes authorizing excess levies, many taxing districts fall under the general excess levy statute, RCW 84.52.052.  

Voter-approved excess levies are not subject to the statutory limitations. 

Excess levy ballot titles must contain:

  • identification of the enacting legislative body
  • statement of the subject matter, not to exceed 10 words
  • a concise description of the measure, not to exceed 75 words
  • a question asking if the ballot measure should be approved

RCW 29A.36.071, 29A.72.050

Sample ballot measures for excess levies

Part 2: Excess levies including general obligation bonds

General obligation bonds

As a subcategory of the excess levy, a general obligation bond is backed by the taxing district's ability to levy tax.

The taxing district must receive voter approval to issue a general obligation bond. The district can levy an amount sufficient to pay principal and interest for the bonded debt.

The major difference between an excess levy and a bond is time. A bond has a longer duration than an excess levy. Taxing districts issue bonds to pay for long-term projects such as buildings, infrastructure, schools and sewer systems. Typical bond levies include:

  • Construction Bonds
  • Transportation Vehicle Fund Bonds
  • Technology Bonds

While several taxing districts have specific statutes authorizing issuance of bonds, many taxing districts fall under the general bond statute, RCW 84.52.056.  

Voter-approved bond levies are not subject to the statutory limitations.

General obligation bond ballot titles must contain:

  • identification of the enacting legislative body
  • statement of the subject matter, not to exceed 10 words
  • a concise description of the measure, not to exceed 75 words
  • the maximum amount of the indebtedness to be authorized
  • the maximum term any bonds may have
  • a description of the purpose or purposes of the bond issue
  • whether excess property taxes will be levied to pay and retire such bonds
  • a question asking if the ballot measure should be approved

RCW 29A.36.071, 29A.72.050, 39.36.050

Sample ballot measures for general obligation bonds

Part 3: Seeking voter approval

Writing Concise Descriptions for Ballot Measures

The city or town attorney, or the county prosecuting attorney is responsible for preparing the concise description. In practice, the taxing district staff and/or their independent counsel may propose language for a ballot measure, but appropriate counsel is legally responsible for writing and defending the measure.

Jurisdiction Who is Appropriate Counsel
City: City Attorney
Town: Town Attorney
County: County Prosecuting Attorney
Local Government
(other than City/
Town/County)
Prosecuting Attorney of the county within which the majority area of the district
is located

Department of Revenue recommends the Assessor or Assessor’s levy staff review the ballot measure prior to filing with the Auditor.  This provides the Assessor’s staff an opportunity to bring forward potential issues they may have with interpreting the levy.

Timing

To place a measure on the ballot, the county auditor must receive the taxing district’s ordinance or resolution no later than 45 days before a special election or 84 days before the primary or general election.  The appropriate counsel must review or write the ballot title language and provide their approved language to the county auditor. 

The county auditor provides notice of the ballot title language (as approved by appropriate counsel), to the district proposing the measure, the county or municipality, and any other person who requests a copy.  RCW 29A.36.080

Anyone not satisfied with the ballot title as written may appeal to the superior court of the county where the question is to appear on the ballot.  Petitions of appeal must be submitted within 10 business days of the time the ballot title is first filed with the county auditor.  The court will render its decision and provide the county auditor a ballot title that it determined meets the requirements of chapter 29A.36 RCW. The decision of the superior court is final. The ballot title or statement as certified will be the established ballot title. RCW 29A.36.090

Due to the time constraints for submitting resolutions, approval of ballot title language, and the appeal of ballot title language, your county may have a coordinated process.  Check with your county auditor and your city or town attorney/county prosecuting attorney to verify the established process used in your county.

Part 3: Seeking voter approval

Election Dates

Election dates determine when a county can begin collecting the tax levy.  Most levies require tax collection within 12 months of receiving voter approval.  To collect tax next year from a levy you are considering during the current year, the election can be no later than November.  A tax levied in November would be due on April 30 of the following year.

General obligation bond and EMS levies do not have a requirement for collection within 12 months of receiving voter approval.

Election Type

Election Date

Primary:

The third Tuesday in August

General:

The first Tuesday after the first Monday of November

Special:

 For Elections Held 1/1/2012 and after 

  • The second Tuesday in February
  • The third Tuesday in April (for 2012 only)
  • The fourth Tuesday in April (for 2013 and after)
  • The date of the Primary Election
  • The first Tuesday after the first Monday of November
  • Any time to meet the needs resulting from an act of God ~ RCW 29A.04.330(4)
  • The Legislature may set additional special election dates by statute

Election dates revised in 2011 by ESSB 5171


Part 4: List of voter approved levies by taxing district type

No. Type of Taxing District Type of Levy Approval Requirement Validation Requirement Cite Duration
1 Affordable Housing Regular Majority None RCW 84.52.105, Ballot must conform to: 84.52.054, 29A.36.071 Up to 10 Years
2 Air Pollution Control District Excess 60% 40% of voters voting in the last preceding general election RCW 70.94.091, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
3 Airport District Regular Majority None RCW 14.08.290, 29A.36.071 No duration limit
4 Cemetery District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 68.52.290, 68.52.310, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
5 City  (General Levy) Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
6 City  (General Levy) Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 84.52.056, 29A.36.071, Art. 7, Sec. 2(b) of Washington Constitution, Art. 8, Sec. 6, Art 8, Sec 6 Length of bond
7 City or Town EMS Regular 60% 40% of voters voting in the last preceding general election RCW 29A.36.210, 84.52.069 Initial 6 or 10 year levy or permanent levy
8 City or Town EMS Regular  50% None RCW 29A.36.210, 84.52.069 Uninterrupted continuation of 6 or 10 year levy
9 City Transportation Authority Area Regular 60% 40% of voters voting in the last preceding general election RCW 35.95A.100, Ballot must conform to: 29A.36.210(1) Specified by ballot; may be unlimited
10 City Transportation Authority Area Excess (General) 60% 40% of voters voting in the last preceding general election RCW 35.95A.070(1), 84.52.052, 84.52.054 1 Year
11 City Transportation Authority Area Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 35.95A.070(2), 84.52.056, 39.36.050, 29A.52.351 Specified by ballot; may be unlimited
12 County Current Expense Budget District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
13 County Current Expense Budget District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 84.52.056    Length of Bond
14 County EMS Regular 60% 40% of voters voting in the last preceding general election RCW 29A.36.210, 84.52.069 Initial 6 or 10 year levy or permanent levy
15 County EMS Regular  50% none RCW 29A.36.210, 84.52.069 Uninterrupted continuation of 6 or 10 year levy
16 County Ferry District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 36.54.140, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
17 County Rail District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 36.60.040(1), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
18 County Rail District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 36.60.040(2), 84.52.056 Length of Bond
19 County Road District Excess (General) 60% 40% of voters voting in the last preceding general election 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
20 County Road District Excess (Bond) 60% 40% of voters voting in the last preceding general election 84.52.056    Length of Bond
21 Criminal Justice Regular 60% 40% of voters voting in the last preceding general election RCW 84.52.135, 29A.36.210(1) 6 Years
22 Cultural Arts, Stadium, and Convention District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 67.38.130(2), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
23 Cultural Arts, Stadium, and Convention District Regular 60% 40% of voters voting in the last preceding general election RCW 67.38.130(1)29A.36.210(1) 6 Years
24 Cultural Arts, Stadium, and Convention District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 67.38.130(3)84.52.056, 39.36.050      Length of Bond
25 Emergency Medical Service Regular 60% 40% of voters voting in the last preceding general election RCW 29A.36.210, 84.52.069 Initial 6 or 10 year levy or permanent levy
25A Emergency Medical Service Regular 50% None RCW 29A.36.210, 84.52.069 Uninterrupted continuation of 6 or 10 year levy
26 Emergency Medical Service Excess (General)
(if county is less than 1000 pop. p/sq mile)
60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054 1 Year
27 EMS Services District Regular 60% 40% of voters voting in the last preceding general election RCW 29A.36.210, 84.52.069 Initial 6 or 10 year levy or permanent levy
28 EMS Services District Regular 50% None RCW 29A.36.210, 84.52.069 Uninterrupted continuation of 6 or 10 year levy
29 Fire Protection District Excess     (M&O) 60% 40% of voters voting in the last preceding general election RCW 84.52.130, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 2 to 4 Years
30 Fire Protection District Excess       (Construction) 60% 40% of voters voting in the last preceding general election RCW 84.52.130, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 2 to 6 Years
31 Fire Protection District Excess (Bond) 60% 40% of voters voting in the last preceding general election   Length of Bond
32 Fire Protection District EMS Regular 60% 40% of voters voting in the last preceding general election RCW 29A.36.210, 84.52.069 Initial 6 or 10 year levy or permanent levy
33 Fire Protection District EMS Regular 50% none RCW 29A.36.210, 84.52.069 Uninterrupted continuation of 6 or 10 year levy
34 Flood Control Zone District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 86.15.160(1), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
35 Flood Control Zone District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 86.15.160, 84.52.056, Art. 8, Sec 6 and Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
36 Library District (Inter-County Rural) Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
37 Library District (Inter-County Rural) Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 27.12.222, 84.52.056, 39.36.050, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
38 Library District (Island) Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
39 Library District (Island) Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 27.12.222, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
40 Library District (Rural County) Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
41 Library District (Rural County) Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 27.12.222, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
42 Library District (Rural) Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
43 Library District (Rural) Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 27.12.222, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
44 Lid Lift Regular Majority None RCW 84.55.050 1 Year; Multiple Years (up to 6 Years)
45 Metropolitan Park District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 35.61.210 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
46 Metropolitan Park District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
47 Mosquito Control District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 17.28.252, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
48 Mosquito Control District Regular Majority Persons voting on the proposition RCW 17.28.100 1 Year at time of formation
49 Mosquito Control District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW17.28.260, 39.36.050, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution Up to 10 Years
50 Other Districts Except School Districts Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054 1 Year (Fire Districts up to 6 Years)
51 Other Districts Except School Districts (all taxing districts not otherwise noted with a specific statute for excess bonds fall under the general bond statute) Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
52 Park & Recreation  District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
53 Park & Recreation  District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
54 Park & Recreation  District Regular 60% 40% of voters voting in the last preceding general election RCW 36.69.145, 29A.36.210(1) 6 Years
55 Park & Recreation Service Area Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
56 Park & Recreation Service Area Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
57 Park & Recreation Service Area Regular 60% 40% of voters voting in the last preceding general election RCW 36.68.525, 29A.36.210(1) 6 Years
58 Port District (Dredging, canal construction or land leveling or filling purposes)  Regular  Majority 40% of voters voting in the last preceding general election RCW 53.36.070 1 year
59 Port District (Industrial Development District)  Regular  Majority 40% of voters voting in the last preceding general election RCW 53.36.100 6 years (this is considered the second period of up to three 6 year periods)
(Note: First 6 year period does not require voter approval)
60 Port District (Industrial Development District -- by a district in a county bordering the Pacific Ocean)  Regular Majority 40% of voters voting in the last preceding general election RCW 53.36.100 6 years (this is considered the third period of up to three 6 year periods)
(Note: First 6 year period does not require voter approval)
61 Port District Regular (Bond) 60% 40% of voters voting in the last preceding general election RCW 53.36.030(4), 39.36.050 Up to 50 years
62 Public Facilities Districts Excess (General) 60% 40% of voters voting in the last preceding general election RCW 36.100.050(1), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
63 Public Facilities Districts Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 36.100.050(2), 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
64 Public Hospital District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 70.44.060(6), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
65 Public Hospital District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 70.44.060(5)(b), 70.44.110, 70.44.130, 39.46.11084.52.056, Art. 7, Sec. 2(b) of Washington Constitution Up to 30 years
66 Public Hospital EMS Regular 60% 40% of voters voting in the last preceding general election RCW 29A.36.210, 84.52.069 Initial 6 or 10 year levy or permanent levy
67 Public Hospital EMS Regular  50% None RCW 29A.36.210, 84.52.069 Uninterrupted continuation of 6 or 10 year levy
68 Regional Fire Protection EMS Regular 60% 40% of voters voting in the last preceding general election RCW 29A.36.210, 84.52.069 Initial 6 or 10 year levy or permanent levy
69 Regional Fire Protection EMS Regular 50% none RCW 29A.36.210, 84.52.069 Uninterrupted continuation of 6 or 10 year levy
70 Regional Fire Protection Service Authority Excess (General) 60% 40% of voters voting in the last preceding general election RCW 52.26.140(2), 84.52.052, 84.52.054 1 Year
71 Regional Fire Protection Service Authority Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 52.26.130(3), 84.52.056 Up to 25 Years
72 Roads & Bridge Service District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 36.83.030(1), 36.83.040, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
73 Roads & Bridge Service District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 36.83.030(2), 36.83.040, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution and Art. 8, Sec 6 Up to 40 Years
74 School Districts Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 28A.530.010, 020 , 030, 08084.52.056, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
75 School Districts Excess (M&O) 50% None RCW 84.52.053(1), 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 2 to 4 Years; Can only have one at a time.
76 School Districts Excess (Transportation) 50% None RCW 84.52.053(1), 84.52.054, 28A.160.130(1)(c), Art. 7, Sec. 2(a) of Washington Constitution 2 Years
77 School Districts Excess (Construction) 50% None RCW 84.52.053(1),   84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 2 to 6 Years
78 School Districts Excess (Capital Project Levy / Technology) 50% None RCW 84.52.053, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 2 to 6 Years
79 Solid Waste Disposal District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 36.58.150, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
80 Solid Waste Disposal District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 36.58.150, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
81 Transportation Benefit District Excess (General) 60% 40% of voters voting in the last preceding general election RCW 36.73.060(1), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year
82 Transportation Benefit District Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 36.73.060(2), 84.52.056. Art. 7, Sec. 2(b) of Washington Constitution Length of Bond
83 Urban EMS District Regular 60% 40% of voters voting in the last preceding general election RCW 29A.36.210, 84.52.069 Initial 6 or 10 year levy or permanent levy
84 Urban EMS District Regular 50% None RCW 29A.36.210, 84.52.069 Uninterrupted continuation of 6 or 10 year levy
85 Water / Sewer district Excess (Bond) 60% 40% of voters voting in the last preceding general election RCW 57.20.105 and .019, 84.52.056, 39.36.050, Art. 7, Sec. 2(b) of Washington Constitution Up to 30 Years
86 Water / Sewer district Excess (At Time of Formation) 60% 40% of voters voting in the last preceding general election RCW 57.04.050 Art. 7, Sec. 2(a) of Washington Constitution 1 Year
87 Water / Sewer district Excess (General) 60% 40% of voters voting in the last preceding general election RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution 1 Year


Sample Ballot Measures – Voted Regular Levies

Proposition No. 1 Submitted by the City of (SAMPLE)
Proposition Establishing An Emergency Medical Services Tax Levy

Ballot Title: Shall the City of (SAMPLE), Washington be authorized to impose a regular property tax levy of ($0.##) per thousand dollars of assessed valuation for each of six consecutive years for Emergency Medical Services?

Yes     /      No


Proposition No. (#)
Fire Protection District (##)
Emergency Medical Services - 6 Year Levy

Shall Fire Protection District (##) be authorized to levy a regular property tax in the sum of ($.##) per one thousand dollars of assessed valuation beginning in 2010, to be collected for six consecutive years beginning in 2011 for the provision of Emergency Medical Services as provided in District Resolution No. (####-##)?

Yes     /      No


(SAMPLE) Fire District
(SAMPLE) County, Washington
Emergency Medical Services - 10 Year Levy

The Board of Commissioners of the (SAMPLE) Fire Department adopted Resolution (##) concerning a proposition to impose an emergency medical services property tax levy.  This proposition would authorize the Board of Commissioners to fund emergency medical services for its citizens by imposing a regular property tax levy of ($0.##) per $1,000 assessed value for a period of 10 consecutive years beginning in 2010 for collection in 2011.

Should this proposition be enacted into law?

Yes     /      No


City of (SAMPLE)
Permanent EMS Levy Authorization

The (SAMPLE) City Council passed Resolution No. (##) concerning a City Dedicated EMS Levy.  This proposition would authorize the City of (SAMPLE) to impose a permanent regular property tax levy of up to (twenty-five) cents per thousand dollars of assessed valuation (.25/1,000.00), beginning January 1, 2011.  The proceeds generated by the levy will be used to fund additional firefighters and equipment, maintain fire engines, implement a non-transport Firefighter / Paramedic program, and fund an additional emergency dispatcher, thereby enhancing emergency medical care or emergency medical services, pursuant to RCW 84.52.069.   Shall the City of (SAMPLE) be authorized to impose a PERMANENT regular property tax levy of 25 cents or less per thousand dollars of assessed valuation?

Yes     /      No


City of (SAMPLE) - Proposition (##)
The City of (SAMPLE) Proposition (##) concerns a seven year property tax increase for low income housing assistance.

This proposition would fund affordable housing and housing needs of low income households. It authorizes regular property tax collection above limits otherwise allowed by state law. It allows( $##,###,###) additional taxes over seven years beginning in 2011, limited to ($##,###,###) annually. In 2011, increase would be up to ($0.##) per $1,000 of assessed value. The City’s total regular property tax rate would not exceed the state law limit of $3.60 per $1,000 of assessed value.  Should this housing levy be approved?

Yes     /      No

Those in favor shall vote "Yes"; those opposed shall mark their ballots "No".


Sample Ballot Measures – Single Year Lid Lift

(SAMPLE) County Hospital District No. (##)
Proposition No. (#)
Single Year Temporary Levy Lid Lift (with specific time period)

The Commissioners of (SAMPLE) Hospital District adopted Resolution No (#) concerning a proposition to increase its regular property tax levy.  If approved, this proposition would authorize the District to set its 2010 regular property tax levy rate at ($.##) per $1,000 assessed value to fund health services.  The newly established dollar limitation would remain in effect for a period of 10 years.  Should this proposition be:

Approved    /    Rejected


(SAMPLE) County Rural Library District
Proposition No. (#)
Single Year Levy Lid Lift - Permanent
Library Operations & Maintenance

The (SAMPLE) county Rural Library District Board of Trustees adopted Resolution No. (######) concerning property taxes for community libraries.  This proposition would enable the District to generate and maintain its community libraries and library services by increasing the property tax levy rate from the current rate of ($#.##) per $1,000 of assessed valuation to ($#.##) per $1,000 of assessed valuation for collection in 2011, as allowed by Chapter 84.55 RCW.  Thereafter, such levy amount would be used to compute limitations for subsequent years as allowed by chapter 84.55 RCW.  Should this proposition be approved?

Yes     /      No


Sample Ballot Measures – Multiple Year Lid Lifts

Fire Protection District No. (##) - (SAMPLE)
Proposition No. (#)
Levy Lid Lift - Temporary

The Board of Fire Commissioners of (SAMPLE) County Fire Protection District No. (##) adopted Resolution No. (####-##) proposing to increase the District’s regular property tax levy.  The proposition would restore the District’s regular property tax levy for maintenance and operations to (#.##) per $1000 of assessed value for collection in 2011 and authorize setting the limit factor at 106% (but not to exceed a rate of $1.10) for each of the five succeeding years.  Should this proposition be:

Approved  /  Rejected


Fire Protection District No. (#) – (SAMPLE)
Proposition No. (#)
Levy Lid Lift - Permanent

The Board of Fire Commissioners of fire Protection District No. (#) (SAMPLE) County, Washington, adopted Resolution No. (##-##-##) concerning a proposition to restore the District’s regular property tax levy.  The proposition authorizes the District to restore its regular property tax levy to an amount not to exceed ($#.##) per $1,000 of assessed value for collection in 2011 to pay operational cost increases, and set the limit factor at 100% plus the annual percentage change in the Consumer Price Index (as identified in the Resolution) for each of the five succeeding years (2012- 2016). 2016 levy amount will be used to calculate subsequent levy limits.  Should this proposition be:

Approved  /  Rejected


Sample Ballot Measures – Excess Levies

Proposition No. (#)
Town of (SAMPLE)
 2011 Fire Protection Services

The (SAMPLE) Town Council enacted Resolution (##-##) concerning a proposition to finance 2011 fire protection services.  This proposition would authorize the Town to levy an excess property tax in 2010 on all taxable property within the Town of (SAMPLE) in an approximate rate of ($0.##) per $1,000 of assessed value to raise ($##,###) to be used to provide adequate services in 2011.

Should this proposition be approved?

Yes     /      No


Town of (SAMPLE)
Proposition No. (#)
Fire Protection Service Excess Levy

The (SAMPLE) Town Council enacted ordinance No. (####) concerning a proposition to finance the 2011 fire protection services. This proposition would authorize the City to levy an excess property tax on all taxable property within the Town of (SAMPLE) in an approximate rate of ($#.##) per $1,000 of 2010 assessed value to raise ($##,###) to be collected and used to provide adequate fire protection services in 2011.   Should this proposition be approved?

Yes     /      No


(SAMPLE) Park and Recreation District (#)
Proposition No. (#)

Shall (SAMPLE) Park and Recreation District (#) be authorized to impose a special tax levy of ($0.##) per $1,000 dollars of assessed valuation, to be collected in the year 2010, in order to collect ($##,###) for maintenance and operation for 2010?

Yes     /      No


Proposition No. (#)
Submitted by (SAMPLE) County
(SAMPLE) Water District Special Levy

The (SAMPLE) County Council adopted Resolution (###) concerning levy authority for financing the new water district’s preliminary expenses. This proposition will authorize the (SAMPLE) Water District, if formed, to impose and levy, upon all taxable property within the district, and at the earliest time permitted by law, a single-year special levy of ($#.##) per thousand dollars of assessed valuation, with the proceeds of the levy being available for payment of the district’s preliminary expenses, and for the payment of other district general expenses, as described in Resolution (###). Should this proposition be approved?

Yes     /      No


CITY OF (SAMPLE)
Proposition No. (#)
Maintenance and Operation Levy

The Board of Directors of (SAMPLE) Cemetery District No. (#) adopted resolution (##-##) on (DATE) concerning a proposition to finance 2011 maintenance and operation expenses. This proposition would authorize the district to levy an excess property tax on all taxable property within the district at an approximate rate of ($0.##) per $1,000 of 2010 assessed value to raise $##,###.##) to be collected in 2011 and provide support of the district's maintenance and operation expenses. Should this proposition be approved?

Yes     /      No


(SAMPLE) Mosquito Control District
Proposition No. (#)

Shall an excess levy be collected in 2011, requiring ($0.##) per $1,000 assessed valuation of the (SAMPLE) Mosquito Control District, not to exceed ($#,####) total for the district be levied?

Yes     /      No


(SAMPLE) School District No. (###)
Proposition No. (#)
Program and Facilities Maintenance and Operations Levy

The Board of Directors of (SAMPLE) School District No. (###) approved a proposition for educational levies. This proposition provides for the support of educational programs, facilities maintenance and operations by authorizing the levy of the following excess taxes, to replace an expiring levy, on all taxable property within the District, as specified in District Resolution No. (##-####).

Collection
Years
Approximate
Levy Rate/$1,000
Assessed Value  
Levy
Amount
2011
2012
2013
2014
$2.28
$2.28
$2.28
$2.28
$5,600,000
$6,000,000
$6,375,000
$6,750,000

Should this proposition be approved?

Yes     /      No


(SAMPLE) School District No. (###)
Proposition No. (#)
Technology and Capital Projects Levy

The Board of Directors of (SAMPLE) School District No. (###) adopted Resolution No. (##-##-##) concerning a capital and technology modernization levy.  The proposition authorizes facility modernization by implementing technology facilities and projects and the application and modernization of technology systems for operations and instruction and payments to (SAMPLE) School District for (SAMPLE) High School expansion; and authorizes the following excess levies for such purposes on all taxable property within the District:

Collection
Year
Approximate
Levy Rate per $1,000
of Assessed Value
Levy
Amount

2011
2012

$0.340 
$0.337
$400,000
$400,000
                                                 
As provided in District Resolution No. (##-##-##). Should this proposition be approved?

Yes     /      No


Sample Ballot Measures – Bond Levies

City of (SAMPLE)
Street Improvements and Transportation
General Obligation Bonds - $(#,###,###)
Proposition No. (##)

The City Council of the City of (SAMPLE) passed Ordinance No. (##-####) concerning this proposition. This proposition authorizes the City to acquire, construct, install and equip street improvements, rights of way, traffic signals and other transportation and street capital projects, issue general obligation bonds in the principal amount of not to exceed $(#,###,###), maturing within a maximum of 20 years, and levy property taxes annually in addition to regular tax levies to repay such bonds, all as provided in Ordinance No. (##-####). Should this proposition be:

Approved    /    Rejected


Proposition (#)
Fire Protection District No. (#)
(­­­­­­­­­­­­­­­­­­­­­­­­SAMPLE) County, Washington
Bonds to Renovate Fire Stations and Acquire Emergency Medical and Fire Fighting Equipment

The Board of Fire Commissioners of Fire Protection District No. (#), (SAMPLE) County, Washington adopted Resolution No. (####-##) concerning a proposition to renovate fire stations and acquire equipment.  This proposition would authorize the District to renovate and expand existing fire stations (including constructing additional living and working space for emergency medical personnel and space for ambulances, emergency medical vehicles, and equipment), acquire emergency medical and fire fighting equipment and vehicles, and make capital improvements; issue no more than ($#,###,###) of general obligation bonds maturing within 18 years; and levy annual excess property taxes to repay the bonds, as provided in Resolution No. (####-##).  Should this proposition be:

Approved    /    Rejected


City of (SAMPLE)
Proposition No. (#)
General Obligation Fire Bonds – ($##,###,###) (Fire Department Improvements)

The Mayor recommended and the City Council of the City of (SAMPLE), Washington, passed Ordinance No.(##-####), concerning a proposition to finance Fire Department improvements. This proposition would authorize the City to acquire new and improve existing firefighting and lifesaving apparatus, vehicles and equipment, construct new and renovate existing fire stations and facilities, modernize Fire Department technology and data/communication systems and equipment, and acquire land for future fire stations and facilities; issue no more than ($##,###,###)  of general obligation bonds maturing within 11 years; and levy annual excess property taxes to repay the bonds, as provided in Ordinance No. (##-####).  Should this Proposition be:

Approved    /    Rejected