Excess levies are imposed over and above regular property tax levies. Most excess levies require voter approval by a supermajority (60%). Local school district levies for maintenance and operations, transportation vehicle funds, or construction, modernization, or remodeling of school facilities under RCW 84.52.053 require a simple majority approval.
While several taxing districts have specific statutes authorizing excess levies, many taxing districts fall under the general excess levy statute, RCW 84.52.052.
Voter-approved excess levies are not subject to the statutory limitations.
Excess levy 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
- a question asking if the ballot measure should be approved