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As the levy limitation is applied to a district's levy over the years, and the district’s taxable base grows, the rate a district is allowed to levy tends to drift downward from the maximum statutory levy rate. A district may need to raise the levy limit in order to increase revenue.
A levy lid lift is the means to exceed the 101% levy limit. A district may ask its voters to authorize an amount that exceeds the levy limit or "lift the levy lid."
The taxing district can request a single year lid lift (1 year) or a multiple year lid lift (up to 6 years). In either case, approval of the lid lift must occur within 12 months of when it will be imposed. The lift is temporary unless the ballot specifically states the resulting levy will be used for future levy limit calculations. RCW 84.55.050
