Full text of Washington Revised Code of Washington § 84.52.065 — State levy for support of common schools., with citation guidance and answers to common questions.
§ 84.52.065. State levy for support of common schools.
(1) Except as otherwise provided in this section, subject to the limitations in RCW
84.55.010, in each year the state must levy for collection in the following year for the support of common schools of the state a tax of $3.60 per $1,000 of assessed value upon the assessed valuation of all taxable property within the state adjusted to the state equalized value in accordance with the indicated ratio fixed by the state department.
(2)(a) For taxes levied for collection in calendar year 2027, the state property tax levy rate is $2.075355 per $1,000 of assessed value. The state property tax levy rate provided in this subsection (2)(a) is based upon the assessed valuation of all taxable property within the state adjusted to the state equalized value in accordance with the indicated ratio fixed by the department.
(b) For taxes levied for collection in calendar year 2028 and thereafter, the limitations of chapter
84.55 RCW apply.
(3) As used in this section, "the support of common schools" includes the payment of the principal and interest on bonds issued for capital construction projects for the common schools.
Notes
Application—Automatic expiration date and tax preference performance statement exemption—2026 c 163: See notes following RCW
84.36.381.
Effective date—2019 c 411 ss 1 and 2: "Sections 1 and 2 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 21, 2019]." [
2019 c 411 s 8.]
Application—2017 3rd sp.s. c 13 ss 301-314: "Sections 301 through 314 of this act apply beginning with taxes levied for collection in 2018 and thereafter." [
2017 3rd sp.s. c 13 s 317.]
Tax preference performance statement and expiration—2017 3rd sp.s. c 13 ss 301-314: "RCW
82.32.805 and
82.32.808 do not apply to sections 301 through 314, chapter 13, Laws of 2017 3rd sp. sess." [
2017 3rd sp.s. c 13 s 316.]
Intent—2017 3rd sp.s. c 13: See note following RCW
28A.150.410.
Collective bargaining agreements not impaired—2017 3rd sp.s. c 13: See note following RCW
41.56.139.
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW
84.52.043.
Effective date—Severability—1971 ex.s. c 299: See notes following RCW
82.04.050.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 84.52.065
What does Revised Code of Washington § 84.52.065 cover?
Section 84.52.065 ("State levy for support of common schools.") 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 § 84.52.065?
A common citation format is "Revised Code of Washington § 84.52.065" (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 § 84.52.065 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.
