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.