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Why a glossary?
  When Politicians think up new taxes, they often employ complicated terms. Why? Unfamiliar terminology confuses tax payers. Politicians understand that a confused tax payer lacks the tools for questioning run-a-way taxes.
Glossary Of Tax Terms
  • What are: Regular Taxes?
  •   Taxes IMPOSED WITHOUT specific VOTER APPROVAL. These taxes are imposed on a yearly basis.  REGULAR TAXES are the following: STATE PROPERTY TAXES: COUNTY TAXES: CITY GENERAL EXPENSE TAXES: COUNTY ROAD TAXES: plus library, fire, and hospital district taxes.
  • What are: Voter Approved Regular Property Taxes or Levies?
  •   State statutes require VOTER APPROVAL of certain REGULAR PROPERTY TAXES.  Such taxes are ABOVE or OUTSIDE (that means more) of the one percent constitutional property tax rate limit. These include taxes or levies for conservation futures, affordable housing and emergency medical services.
  • What are: Levies?
  •   The word LEVIES is a great example of politicians employing unfamiliar terminology hoping to confuse tax payers.  Check a dictionary: "Levied, to impose or collect (a tax, tribute, fine, etc.)" Remember, any LEVY, or any TAX, takes MONEY from YOUR pocket!
  • What are: Excess Levies?
  •   Any tax imposed above the one percent limit is called an "EXCESS LEVY." Why? Because they are voter approved in excess of the ONE PERCENT CONSTITUTIONAL LIMIT.  School maintenance and operation levies and levies to pay bonded debt are the most common excess property levies (think taxes.)
  • What is: The 1% constitutional limit?
  •   A legal limitation on property taxes established by the 17th amendment to the Washington State Constitution in 1972. See: Article 7, Section 2 of the Constitution [1] and RCW 84.52.050. [2] This requires that the aggregate of all REGULAR PROPERTY TAXES be limited to a maximum of $10.00 per $1,000 (that's 1% a year) of "the true and fair market value" of a property.
  • Are taxes on MY home limited?
  •   Only part of your property tax is LIMITED by the constitutional property tax limit and RCW 84.52.050.  EXCLUDED from limits are levies for ports, public utility districts, and Excess Levies.
  • Are YOU protected?
  •   Well --- kind'a, HOWEVER, all of the above applies ONLY to a TOTAL taxing district budget and NOT to an individual property owner. RCW 84.55.010.[3]
  • So -- who REALLY sets the tax rate on my home?
  •   Study the tax laws. Notice that politicians love the term "true and fair market value." Why? Because YOUR taxes are cooked up by the real estate market and your County Tax Assessor.

[1] return http://www.courts.wa.gov/education/constitution/article07.cfm
[2] return http://www.mrsc.org/mc/_toc/rcw.htm
[3] return http://www.kitsapgov.com/assr/levies.htm

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This page last modified on 10/20/2002