Conservation district per parcel rate limit

What is the per parcel rate limit?

The law allows a county’s governing authority to approve fixed rates and charges in order to generate revenue for conservation districts within their county. County treasurers collect the rates and charges each calendar year with annual property taxes.

During the 2025 legislative session, the legislature passed SHB 1488 increasing the maximum annual per parcel rate to $25. The maximum increased rate applies to collections starting in the 2026 calendar year. Beginning March 1, 2029, and every third year after, the Department of Revenue (department) adjusts the per parcel rate limit. The adjusted rate applies to collections in the following calendar year (RCW 89.08.405).

How is the per parcel rate limit calculated?

The department adjusts the per parcel rate limit by multiplying the current per parcel rate limit by one plus the percent change of the current consumer price index for all urban consumers, all items, for the Seattle-Tacoma-Bellevue, WA area (CPI-U) published by March 1. The department rounds the result to the nearest $1.

The most recent CPI-U publication available on March 1 is usually the January publication. For this reason, we calculate the percent change by dividing the January CPI-U of the current year by the January CPI-U of the previous year, subtracting one, and then multiplying by 100. A history of per parcel rate limits and consumer price indexes used to calculate the value limits follows. Note: the department will publish the next adjustment by March 31, 2029.

For more information contact:

Kari Kenall
Tax Policy Specialist
Research & Fiscal Analysis
Department of Revenue
karik@dor.wa.gov
(360) 534-1508