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 city/town, 11 fire, 6 cemetery, 19 school, plus library, park, and transportation districts 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 Washington was created and has subsequently 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).