Part 2: Excess levies and general obligation bonds

Excess levies

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.

RCW 29A.36.071, 29A.72.050