Levy Limitations

By statute, each district type has defined levy authorizations and restrictions. Regular levies are restricted to:
  • The lesser of the budget request
  • The statutory rate
  • 1% over the highest lawful amount since 1985 (or the Implicit Price Deflator if the population is over 10,000)

The County Levy of $1.80 may be increased to $2.475 as long as no other levy is reduced and the sum of the County/Road levy does not exceed $4.05. The County, within the $1.80 levy must fund Veteran's Relief (RCW 73.08.080) or Mental Health/Developmental Disabilities (RCW 71.20.110).

Once the individual rate is determined, the districts are further checked on the aggregate amounts known as the $5.90 limit (RCW 84.52.043) and the Constitutional 1% limit (RCW 84.52.050). In 2014, no district in Spokane County was reduced at this level. The $5.90 limit is the sum of specific regular levies.

For example, in 2014, TCA 0010 finds the:
  • County at 1.3022 (Conservation Futures is excluded from this check)
  • City of Spokane at 3.0301 (EMS is excluded from this check)
  • Sub-total of 4.3323 below the limit. Had the sum of these exceed $5.90, the rates would have been pro-rated. Note: The State School levy was removed from this check in 1988.
Excess levies are voter approved. No restrictions exist beyond the approval made by the voters.

Statutory Levy Limits

Type of District
County $1.80 - $2.475
Road $2.25
City Annexed to Fire or Library
$3.60 (less levy made by fire/library)
City with Firemen Pension Fund
Fire $1
Fire with Full-Time Paid Employee
Library $0.50
Cemetery $0.1125
State School
$3.60 (equalized statewide)