Full text of Washington Revised Code of Washington § 84.52.050 — Limitation of levies., with citation guidance and answers to common questions.
§ 84.52.050. Limitation of levies.
Except as hereinafter provided, the aggregate of all tax levies upon real and personal property by the state and all taxing districts, now existing or hereafter created, shall not in any year exceed one percentum of the true and fair value of such property in money: PROVIDED, HOWEVER, That nothing herein shall prevent levies at the rates now provided by law by or for any port or public utility district. The term "taxing district" for the purposes of this section shall mean any political subdivision, municipal corporation, district, or other governmental agency authorized by law to levy, or have levied for it, ad valorem taxes on property, other than a port or public utility district. Such aggregate limitation or any specific limitation imposed by law in conformity therewith may be exceeded only as authorized by law and in conformity with the provisions of Article VII, section 2(a), (b), or (c) of the Constitution of the state of Washington.
Nothing herein contained shall prohibit the legislature from allocating or reallocating the authority to levy taxes between the taxing districts of the state and its political subdivisions in a manner which complies with the aggregate tax limitation set forth in this section.
[
1973 1st ex.s. c 194 s 1;
1973 c 2 s 1 (Initiative Measure No. 44, approved November 7, 1972). Prior:
1972 ex.s. c 124 s 8;
1971 ex.s. c 299 s 24;
1970 ex.s. c 92 s 5;
1970 ex.s. c 8 s 4; prior:
1969 ex.s. c 262 s 65;
1969 ex.s. c 216 s 1;
1967 ex.s. c 133 s 3;
1961 c 143 s 1;
1961 c 15 s 84.52.050; prior:
1957 c 262 s 1;
1953 c 175 s 1;
1951 2nd ex.s. c 23 s 2; 1951 c 255 s 1, part; 1950 ex.s. c 11 s 1, part; 1945 c 253 s 1, part; 1941 c 176 s 1, part; 1939 c 83 s 1, part; 1939 c 2 (Initiative Measure No. 129); 1937 c 1 (Initiative Measure No. 114); 1935 c 2 (Initiative Measure No. 94); 1933 c 4 (Initiative Measure No. 64); cf. RRS s 11238, 11238-1a, 11238-1b, 11238-1c, 11238-1d; Rem. Supp. 1941 s 11238; Rem. Supp. 1945 s 11238-1e.]
Notes
Effective date—Severability—1972 ex.s. c 124: See notes following RCW
28A.150.250.
Effective date—Severability—1971 ex.s. c 299: See notes following RCW
82.04.050.
Intent—Effective date—Application—1970 ex.s. c 92: See notes following RCW
84.52.010.
Limitation on levies: State Constitution Art. 7 s 2.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 84.52.050
What does Revised Code of Washington § 84.52.050 cover?
Section 84.52.050 ("Limitation of levies.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Washington § 84.52.050?
A common citation format is "Revised Code of Washington § 84.52.050" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Washington law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.
How does Washington § 84.52.050 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.