Skip to main content
Topic
Processes related to property tax levies made by port districts for industrial development district (IDD) purposes. (RCW53.36.100 and WAC 458-19-050)
Purpose
This Special Notice is to clarify the Department’s interpretation of the following aspects of IDD levies:
- • The second and third periods of six-year levies are not required to immediately follow the previous period(s) of six-year levies.
- • The port district is not required to impose these six-year levies in six successive years.
IDD levies
RCW 53.36.100 authorizes port districts to impose up to three periods of six-year IDD levies when they have adopted a comprehensive scheme of harbor improvements, provided proper notice, and received voter approval under certain circumstances.
First IDD levy:
After adopting a comprehensive scheme of harbor improvements and industrial developments, the taxing district commissioners may make this levy for six years. The levies are not required to be made in successive years.
Second IDD levy:
The port commission must publish their intention to make this levy for an additional six years in a newspaper by June 1 of the year in which the first levy of this period will be made. Voter approval to make this levy is only required if a petition with 8 percent of the voters’ signatures of the district is submitted to the county auditor within 90 days of the date of notice in the newspaper. If voter approval is required, a majority of the voters must approve this levy. The levies are not required to be made in successive years. This period of levies can start immediately after the sixth levy of the first period, or at any time following the sixth levy of the first period.
Third IDD levy:
Port districts in a county bordering the Pacific Ocean may request voter approval to make a third period of six levies. This period of levies must be approved by a simple majority vote. The levies are not required to be made in successive years. This period of levies can start immediately after the sixth levy of the second period of levies, or at any time following the sixth levy of the second period of levies.
Levy Limit Calculation
Except for the first levy in each six-year period, IDD levies are subject to the levy limit found in chapter 84.55 RCW. County assessors should calculate the levy limit each year until six levies have been made in each period.
After the first levy of a six-year period, a Port District must adopt a resolution under the provisions of RCW 84.55.120 to increase the amount that may be levied in any subsequent year.
County assessors must use the levy rate from the last year in which an IDD levy was made when calculating increases to the authorized levy amount due to new construction, improvements to property, construction of wind turbines, and any increase in the value of state assessed property.
For more information
If you have questions or need additional information about this Special Notice, please contact the Property Tax Division at (360) 534-1400.
