Important!

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 rate-based lid lifts and content for ballot titles

Rate-based levy lid lifts:

  • May be voted at a General Election or a Special 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 for the first year of the lid lift.
  • Levy capacity increase is temporary unless the ballot specifically states the resulting levy will be used in the following years levy limit calculations.
  • The ballot proposition must include the dollar levy rate or rates, up to two consecutive years.
  • May limit the levy increase for a specific period of time or purpose.
  • May provide that the exemption authorized by RCW 84.36.381 will apply to the lid lift increased levy capacity.

Rate-based 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.
  • A clear statement of the conditions, if any, which are applicable under RCW 84.55.050(4).
  • A question asking if the ballot measure should be approved.

RCW 29A.36.071, 29A.72.050, 84.55.050(1)