Are taxing districts required to use the same rate on all taxable property within their boundaries?
Yes. Article VII, Section 1 of the Washington State Constitution requires that regular tax levies be uniform throughout the taxing district.
Is there a limit on the regular property tax levy?
Yes. Article VII, Section 2 of the Washington State Constitution limits the regular property tax levy on real and personal property to 1% of its “true and fair value,” or $10.00 per $1,000 of assessed valuation (e.g., $1,000 for a $100,000 home). This is the combined rate for all units of government (state, county, and special districts), but excludes voted levies, such as school special levies and bond issues.
When are taxing district boundaries established?
In general, the taxing district boundaries are those in existence on the first day of August.
See also RCW 84.09.030 and WAC 458-12-140.
Does a levy lid lift request have to go through county commissioners first?
It depends on how the library is established. As an example, if the library is an Intercounty Rural Library district, it would have to go through the county commissioners first.
See also RCW 27.12.120 and RCW 27.12.150.
Can the Timber Excise Tax be used as a source of funding for libraries?
Some taxes, such as the Timber Tax, may contribute to the support of public libraries, but these differ from area to area and are not reliable sources for regular library operations.
Is there a taxing authority for a non-charter city library?
In response to this question, a Legal Consultant from MRSC had the following response:
“Unfortunately, there is no taxing authority for a non-charter city library. The city library is a general fund responsibility, so unless the citizens vote to raise the property tax rate, the library has to be funded out of the city’s current budget. [A library district does have taxing authority, but a city does not.] Here is the funding authorization established for local libraries (RCW 27.12.240):
"After a library shall have been established or library service contracted for, the legislative body of the governmental unit for which the library was established or the service engaged, shall appropriate money annually for the support of the library. All funds for the library, whether derived from taxation or otherwise, shall be in the custody of the treasurer of the governmental unit, and shall be designated by him in some manner for identification, and shall not be used for any but library purposes. The board of trustees shall have the exclusive control of expenditures for library purposes subject to any examination of accounts required by the state and money shall be paid for library purposes only upon vouchers of the board of trustees, without further audit. The board shall not make expenditures or incur indebtedness in any year in excess of the amount of money appropriated and/or available for library purposes.”
Could a city give non-designated funds (e.g., log forest “windfall” monies) to the library?
RCW 35.22.280(19) allows for a city to include language in its charter that would permit this.
See also RCW 35.21.020.
Who oversees a library capital facility area?
The governing body consists of 3 members of the county legislative authority from each county in which the area is located. If a county has more than 3 members of their legislative body, the 3 persons to serve on governing body of the library capital facility area are chosen by the full membership of the county legislative authority. Where the library capital facility area is located in more than one county, a county may be represented by less than 3 members by mutual agreement of the legislative authorities of the participating counties.
Once a city annexes into a district, when can the district expect to receive the increased taxes?
If the ballot proposition is approved in an August primary election, the district would see the effect on their tax levy until a year and a half later. The RCW which defines the specific deadline of July 31st is RCW 84.09.030.