Levy lid lifts and excess levies are tools used by library taxing districts and municipal libraries in Washington State to address funding needs when standard property tax limits restrict revenue growth.
A levy lid lift allows a taxing district to exceed the standard 1% property tax increase limit. This is particularly important for entities like library districts, where rising costs and increased service demands may outpace revenue growth constrained by this limit.
Types of Lid Lifts: There are single-year and multi-year lid lifts. A single-year lid lift applies to one fiscal year, while a multi-year lid lift can span up to six years. Both require voter approval, and the ballot must clearly specify the rate and duration of the increase. Additionally, if specified, the increased rate can be incorporated into the base for future levy limit calculations, making the lift permanent..Excess Levies
An excess levy differs from a levy lid lift as it temporarily increases property taxes beyond regular limits to fund specific projects or operational needs. These levies are typically for a fixed duration and purpose, such as constructing new library buildings or major renovations. Excess levies also require voter approval and are often subject to higher voter turnout thresholds.
For in-depth discussion of levy lid lifts and excess levies, see these articles:
Municipal Research Services Center:
WA State Auditor's Office:
Does a levy lid lift need to go through the county commissioners first?
The answer depends on how the public library was established. If the county commissioners established the library district, partial rural library district or intercounty rural library district, then the Board of Trustees must send their levy lid request to the County Commissioners for certification. Once the County Commissioners certify it, then it can go to the Auditor for the ballot.