State Tax Day - Current, S.10, Washington—Property Tax: 1% Levy Limit Explained, (Jun 22, 2026)

The Washington Department of Revenue has provided guidance on the 1% property tax levy limit. The 1% limit applies to the maximum increase in tax revenue that individual taxing districts may levy. Taxes on individual homes, however, may increase by more or less than 1% depending on how their value changes relative to other properties. Tax districts may propose that voters lift the 1% levy limit on annual levy increases, up to the maximum rate limit amount for that jurisdiction. Senior citizens and disabled persons on limited incomes may qualify for a partial exemption, depending on their income levels. Furthermore, seniors and disabled persons who receive an exemption under RCW 84.36.381 are fully exempt from the state school levy.

How the 1% Property Tax Levy Limit Works, Washington Department of Revenue, June 17, 2026, ¶205-059