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Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.

Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

Provisions for multiple year levy lid lifts and content for ballot titles

Multiple year levy lid lifts:

  • May only be voted at a Primary Election or General Election.
  • Require voter approval of a simple majority.
  • Must be levied within 12 months of voter approval.
  • Increase the district's highest lawful levy above statutory levy limitation and establish a limit factor in each of a maximum of 6 subsequent years.
  • Levy capacity increase is temporary unless the ballot specifically states the resulting levy will be used for future levy limit calculations.
  • Funds raised through a lid lift can be supplanted in counties with a population of 1.5 million or more, when approved by the voters between July 26, 2009 and December 31, 2011.
  • Funds raised through a lid lift can be supplanted in counties with a population less than 1.5 million, when approved by voters after July 26, 2009.
  • May provide that the exemption authorized by RCW 84.36.381 will apply to the lid lift increased levy capacity.

Multiple year levy lid lift ballot titles must contain:

  • Identification of the enacting legislative body.
  • Statement of the subject matter, not to exceed 10 words.
  • A concise description of the measure, not to exceed 75 words.
  • The dollar rate (levy rate) proposed only for the first year of the consecutive years.
  • The limit factor, or a specific index to be used for determining a limit factor (for example, Consumer Price Index) by which the regular tax levy will be increased in each of the subsequent consecutive years.
  • The limited purpose for the increase.
  • A question asking if the ballot measure should be approved.

RCW 29A.36.071, 29A.72.050, 84.55.050(2)