When district officials need to increase their budget over the spending of the previous year, statute requires them to pass a resolution (or ordinance). This resolution acknowledges the need for an increase in the budget and describes the increase in terms of dollars and percentage over the previous year’s actual levy*. The resolution and ordinance are described in greater detail in RCW 84.55.120.
* Please click here for the previous year's actual levy.
Most taxing districts must certify budgets or estimates of the amounts to be raised through property tax to the county council on or before November 30th. The county council is then required to certify those requests to the county assessor on or before November 30.