Tax District Data/Levies History
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Calculating Your Taxes
In the State of Washington, taxes are based on the assessed values from the previous year. Property parcel taxes on your 2013 assessment are paid in 2014. Spokane County is comprised of 124 tax codes areas (TCA) in 2014 that include school districts, cities, fire districts, libraries, and cemeteries. Your tax bill is determined by the budget requests of the tax district and the assessed value of your property parcel. Levy rates (budget requests) are multiplied by each $1,000 of assessed value to determine your tax bill. For example: If your home is assessed at $100,000 and the levy rate in your tax district is 14.54067946:
(Assessed Value) $100,000 / $1,000 x 14.54067946 (Levy Rate) = $1,454.07 Tax Bill

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Tax Districts and Levy Limitations

Tax Districts
Spokane County has 56 taxing districts that create 114 tax code areas defined by their overlapping boundaries.
A levy must be uniform throughout a district, even when the district extends into a neighboring county.
The County, Conservation Futures and the State School levy are uniformly assessed at the same rate in each of the 124 tax code areas.
Two properties, identical in assessment may pay very different taxes as levied by the taxing districts they support.
Spokane County has 13 Cities/Towns, 11 Fire, 6 Cemetery, 19 Schools plus Library, Park, & Transportation that each have their own boundaries. These districts are governed by locally elected boards who set their budgets through public hearings.
In 2003 the first TIF (Tax Increment Financing) District in the State of Washingtonwas created and has subsequenlty been paid off. Several similar areas have been created since that time.
Development of the University District in the City of Spokane represents the first Local Revitalization Financing area in the county (TCA 14).
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 table below provides guidelines on the statutory levy rate restrictions for districts found in Spokane County.
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), 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)
a sub-total of     4.3323 below the limit. Had the sum of these exceed $5.90, the rates would have been pro-rated. Notes: 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
County $1.80-$2.475
Road $2.25
City/Town $3.375
City annexed to Fire &/or Library $3.60 (less levy made by Fire/Library)
City with Firemen's Pension Fund $3.60
Fire $1.00
Fire with full-time paid employee $1.50
Library $0.50
Cemetery $0.1125
State School $3.60 (equalized statewide)