Resolution/ordinance Procedures For Increasing Property Tax Revenue Sample Forms Page 2

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Taxing Districts from page 1...
The first resolution/ordinance must specifically state the increase in terms of both
dollars and percentage. The second must state the substantial need and the
percentage increase.
The first resolution may cover a period of up to two years, but it must specifically
state for each year the dollar and percentage change from the previous year.
Prior to the resolution’s/ordinance’s adoption, each taxing district must hold a public
hearing to discuss the following year’s current expense budget. The hearing must
include discussion on the possibility of an increase in property tax revenues.
All taxing
districts are
Send a copy of both (if applicable) resolutions/ordinances to the County Assessor.
“required by
law to certify
to the county
General Budget Procedures
legislative
authority, for
the purpose
Requirements for Budget Certification
of levying
district taxes,
Each taxing district is required to hold a public hearing on revenue sources for the
budgets or
district’s following year’s current expense budget prior to the time the taxing district
estimates of
levies the taxes or makes the request to have the taxes levied.
the amounts
to be raised
by taxation
Each governing board’s chair, clerk, or secretary must file the certified budget or
on the
estimate with the clerk of the county’s governing board on or before November
assessed
15
.
th
valuation of
the property
in the city or
Other Important Information
district…”
(RCW
November 30
is the last day for the County Commissioners to certify to the
84.52.020).
th
County Assessor the amount of taxes levied for county purposes and the amount of
taxes levied for each taxing district. If a district’s budget has not been certified by
this date, the district may lose its ability to increase its budget from the previous year
(RCW 84.52.070).
Any other taxing district authorized to levy directly must certify to the County
Assessor the amount of taxes levied by November 30
th
(RCW 84.52.070).
2

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