Before seeking voter approval

If you are considering a voted levy, then you have already:

  • Reviewed your budget and identified a need to levy additional tax.
  • Determined the tax is beyond statutory limitations or not subject to limitation.
  • Adopted a resolution/ordinance authorizing additional tax.

When you determine a potential levy is beyond the statutory limits or not subject to limitation and adopt your resolution/ordinance, you are ready to propose a ballot measure for a tax increase.

What’s required for a ballot measure?

Requirements for ballot measures vary by levy type. There are three levy types:

  • Regular levies.
  • Excess levies.
  • General obligation bonds.

To determine the type of voted levy (regular, excess, or bond) allowed for your taxing district, see the primary authority chapter of the Revised Code of Washington (RCW) for your type of taxing district.


  • A park and recreation district would consult chapter 36.69 RCW.
  • A city transportation authority area would consult chapter 35.95A RCW.

You can also consult our list of voter approved levies by taxing district type within this guide.