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| No. | Type of taxing district | Type of levy | Approval requirement | Validation requirement | Cite | Duration |
|---|---|---|---|---|---|---|
| 1 | Affordable housing | Regular | Majority | None | RCW 84.52.105, Ballot must conform to: 84.52.054, 29A.36.071 | Up to 10 years |
| 2 | Air pollution control district | Excess | 60% | 40% of voters voting in the last preceding general election | RCW 70.94.091, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 3 | Airport district | Regular | Majority | None | RCW 14.08.290, 29A.36.071 | No duration limit |
| 4 | Cemetery district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 68.52.290, 68.52.310, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 5 | City (General levy) | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 6 | City (General levy) | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.056, 29A.36.071, Art. 7, Sec. 2(b) of Washington Constitution, Art. 8, Sec. 6, Art 8, Sec 6 | Length of bond |
| 7 | City or town EMS | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 29A.36.210, 84.52.069 | Initial 6 or 10 year levy or permanent levy |
| 8 | City or town EMS | Regular | 50% | None | RCW 29A.36.210, 84.52.069 | Uninterrupted continuation of 6 or 10 year levy |
| 9 | City transportation authority area | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 35.95A.100, Ballot must conform to: 29A.36.210(1) | Specified by ballot; may be unlimited |
| 10 | City transportation authority area | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 35.95A.070(1), 84.52.052, 84.52.054 | 1 year |
| 11 | City transportation authority area | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 35.95A.070(2), 84.52.056, 39.36.050, 29A.52.351 | Specified by ballot; may be unlimited |
| 12 | County current expense budget district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 13 | County current expense budget district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.056 | Length of bond |
| 14 | County EMS | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 29A.36.210, 84.52.069 | Initial 6 or 10 year levy or permanent levy |
| 15 | County EMS | Regular | 50% | none | RCW 29A.36.210, 84.52.069 | Uninterrupted continuation of 6 or 10 year levy |
| 16 | County Ferry District | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 36.54.140, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 17 | County rail district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 36.60.040(1), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 18 | County rail district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 36.60.040(2), 84.52.056, | Length of bond |
| 19 | County road district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 20 | County road district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | 84.52.056 | Length of bond |
| 21 | Criminal justice | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.135, 29A.36.210(1) | 6 years |
| 22 | Cultural arts, stadium, and convention district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 67.38.130(2), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 23 | Cultural arts, stadium, and convention district | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 67.38.130(1), 29A.36.210(1) | 6 years |
| 24 | Cultural arts, stadium, and convention district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 67.38.130(3), 84.52.056, 39.36.050 | Length of bond |
| 25 | Cultural access program | Regular | Majority | None | ESHB 2263 section 403 (levy authority & ballot measure requirements same cite.) | Up to 10 years |
| 26 | Emergency medical service | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 29A.36.210, 84.52.069 | Initial 6 or 10 year levy or permanent levy |
| 27 | Emergency medical service | Regular | 50% | None | RCW 29A.36.210, 84.52.069 | Uninterrupted continuation of 6 or 10 year levy |
| 28 | Emergency medical service | Excess (General) (if county is less than 1000 pop. p/sq mile) |
60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054 | 1 year |
| 29 | EMS services district | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 29A.36.210, 84.52.069 | Initial 6 or 10 year levy or permanent levy |
| 30 | EMS services district | Regular | 50% | None | RCW 29A.36.210, 84.52.069 | Uninterrupted continuation of 6 or 10 year levy |
| 31 | Fire protection district | Excess (M&O) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.130, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 2 to 4 years |
| 32 | Fire protection district | Excess (Construction) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.130, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 2 to 6 years |
| 33 | Fire protection district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | Length of bond | |
| 34 | Fire protection district EMS | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 29A.36.210, 84.52.069 | Initial 6 or 10 year levy or permanent levy |
| 35 | Fire protection district EMS | Regular | 50% | none | RCW 29A.36.210, 84.52.069 | Uninterrupted continuation of 6 or 10 year levy |
| 36 | Flood control zone district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 86.15.160(1), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 37 | Flood control zone district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 86.15.160, 84.52.056, Art. 8, Sec 6 and Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 38 | Library district (Inter-County Rural) | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 39 | Library district (Inter-County Rural) | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 27.12.222, 84.52.056, 39.36.050, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 40 | Library district (Island) | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 41 | Library district (Island) | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 27.12.222, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 42 | Library district (Rural County) | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 43 | Library district (Rural County) | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 27.12.222, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 44 | Library district (Rural) | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 45 | Library district (Rural) | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 27.12.222, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 46 | Lid lift | Regular | Majority | None | RCW 84.55.050 | Rate based; multiple years (up to 10 years) |
| 47 | Metropolitan park district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 35.61.210 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 48 | Metropolitan park district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 49 | Mosquito control district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 17.28.252, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 50 | Mosquito control district | Regular | Majority | Persons voting on the proposition | RCW 17.28.100 | 1 year at time of formation |
| 51 | Mosquito control district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW17.28.260, 39.36.050, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Up to 10 years |
| 52 | Other districts except school districts | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054 | 1 year (Fire districts up to 6 years) |
| 53 | Other districts except school districts (all taxing districts not otherwise noted with a specific statute for excess bonds fall under the general bond statute) | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 54 | Park & recreation district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 55 | Park & recreation district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 56 | Park & recreation district | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 36.69.145, 29A.36.210(1) | 6 years |
| 57 | Park & recreation service area | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 58 | Park & recreation service area | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 59 | Park & recreation service area | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 36.68.525, 29A.36.210(1) | 6 years |
| 60 | Port district (Dredging, canal construction or land leveling or filling purposes) | Regular | Majority | 40% of voters voting in the last preceding general election | RCW 53.36.070 | 1 year |
| 61 | Port district (Industrial development district) | Regular | Majority | 40% of voters voting in the last preceding general election | RCW 53.36.100 | 6 years (this is considered the second period of up to three 6 year periods) (Note: First 6 year period does not require voter approval) |
| 62 | Port district (Industrial development district -- by a district in a county bordering the Pacific Ocean) | Regular | Majority | 40% of voters voting in the last preceding general election | RCW 53.36.100 | 6 years (this is considered the third period of up to three 6 year periods) (Note: First 6 year period does not require voter approval) |
| 63 | Port district | Regular (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 53.36.030(4), 39.36.050 | Up to 50 years |
| 64 | Public facilities districts | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 36.100.050(1), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 65 | Public facilities districts | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 36.100.050(2), 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 66 | Public hospital district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 70.44.060(6), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 67 | Public hospital district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 70.44.060(5)(b), 70.44.110, 70.44.130, 39.46.110, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Up to 30 years |
| 68 | Public hospital EMS | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 29A.36.210, 84.52.069 | Initial 6 or 10 year levy or permanent levy |
| 69 | Public hospital EMS | Regular | 50% | None | RCW 29A.36.210, 84.52.069 | Uninterrupted continuation of 6 or 10 year levy |
| 70 | Regional fire protection EMS | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 29A.36.210, 84.52.069 | Initial 6 or 10 year levy or permanent levy |
| 71 | Regional fire protection EMS | Regular | 50% | none | RCW 29A.36.210, 84.52.069 | Uninterrupted continuation of 6 or 10 year levy |
| 72 | Regional fire protection service authority | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 52.26.140(2), 84.52.052, 84.52.054 | 1 year |
| 73 | Regional fire protection service authority | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 52.26.130(3), 84.52.056 | Up to 25 years |
| 74 | Regional transit authority | Regular | Majority | None | RCW 81.104.175 (no ballot measure requirements) | No specified |
| 75 | Roads & bridge service district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 36.83.030(1), 36.83.040, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 76 | Roads & bridge service district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 36.83.030(2), 36.83.040, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution and Art. 8, Sec 6 | Up to 40 years |
| 77 | School districts | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 28A.530.010, 020 , 030, 080, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 78 | School districts | Excess (Enrichment) | 50% | None | RCW 84.52.053(1), 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 2 to 4 years; Can only have one at a time. |
| 79 | School districts | Excess (Transportation) | 50% | None | RCW 84.52.053(1), 84.52.054, 28A.160.130(1)(c), Art. 7, Sec. 2(a) of Washington Constitution | 2 years |
| 80 | School districts | Excess (Construction) | 50% | None | RCW 84.52.053(1), 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 2 to 6 years |
| 81 | School districts | Excess (Capital Project Levy / Technology) | 50% | None | RCW 84.52.053, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 2 to 6 years |
| 82 | Solid waste disposal district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 36.58.150, 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 83 | Solid waste disposal district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 36.58.150, 84.52.056, Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 84 | Transportation benefit district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 36.73.060(1), 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 85 | Transportation benefit district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 36.73.060(2), 84.52.056. Art. 7, Sec. 2(b) of Washington Constitution | Length of bond |
| 86 | Urban EMS district | Regular | 60% | 40% of voters voting in the last preceding general election | RCW 29A.36.210, 84.52.069 | Initial 6 or 10 year levy or permanent levy |
| 87 | Urban EMS district | Regular | 50% | None | RCW 29A.36.210, 84.52.069 | Uninterrupted continuation of 6 or 10 year levy |
| 88 | Water / sewer district | Excess (Bond) | 60% | 40% of voters voting in the last preceding general election | RCW 57.20.105 and .019, 84.52.056, 39.36.050, Art. 7, Sec. 2(b) of Washington Constitution | Up to 30 years |
| 89 | Water / sewer district | Excess (At Time of Formation) | 60% | 40% of voters voting in the last preceding general election | RCW 57.04.050 Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
| 90 | Water / sewer district | Excess (General) | 60% | 40% of voters voting in the last preceding general election | RCW 84.52.052, 84.52.054, Art. 7, Sec. 2(a) of Washington Constitution | 1 year |
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.