skip navigation
MRSC logo

Have a Research Question?

Ask MRSC

Have a Research Question?

Ask MRSC
About Our Blog Our Authors

MRSC Insight Blog


Posts for Property Taxes

Significant Changes Coming to Levy Lid Lifts in 2026

April 15, 2026  by  Steve Hawley
Category:  New Legislation and Regulations ,  Property Taxes

The 101% levy lid restricts local property taxes, but taxing districts can increase property tax revenues through voter-approved levy lid lifts. Starting July 1, HB 2442—the “fiscal flexibility” bill—makes important changes to both single-year and multi-year levy lid lifts.

Read more

November 2025 Ballot Measures: Counties and Special Purpose Districts

December 17, 2025  by  Steve Hawley
Category:  County Officials ,  Port Districts ,  Fire Protection ,  Parks and Recreation Districts ,  Ballot Measures ,  Special Districts ,  Property Taxes ,  Sales and Use Taxes

Levy lid lifts, bond measures, sales taxes, charter amendments, and a ban on cannabis sales and production:These and more were proposed county and/or special purpose district ballot measures voters tackled in the November 2025 general election. 

Read more

A voter putting their ballot into a mailbox

November 2025 Ballot Measures: Cities and Towns

December 15, 2025  by  Steve Hawley
Category:  Public Safety and Welfare ,  Annexation ,  Parks and Recreation Finance ,  Parks, Recreation, and Cultural Programs ,  Transportation Finance ,  Licensing and Regulation ,  Ballot Measures ,  Business Licenses and Taxes ,  Property Taxes ,  City and Town Officials

A large number of city/town public safety local ballot measures appeared in the 2025 November general election, alongside those for transportation and parks and rec programs. Also appearing were a few charter amendments, citizens initiatives, and advisory votes. 

Read more

Recapping the August 2025 Local Ballot Measures

September 10, 2025  by  Steve Hawley
Category:  Emergency Medical Services ,  Fire Protection ,  Parks and Recreation Districts ,  Transportation Finance ,  Law Enforcement ,  Ballot Measures ,  Property Taxes ,  Natural Resources

Library levies, fire district measures, and sales taxes for law enforcement or 911 programs fared well; other local ballot measure results were mixed.

Read more

The Basics of Fire Benefit Charges

January 8, 2025  by  Eric Lowell
Category:  Fire Protection ,  Property Taxes

Fire benefit charges allow fire protection districts and regional fire authorities to impose fees for providing fire protection services to local residences and businesses, but ultimate approval of such fees depends on local voters, and the process can be complicated.

Read more

Empty outdoor public swimming pool waiting for swimmers

Ballot Measure Highlights from the August 2023 Primary Election

August 21, 2023  by  Steve Hawley
Category:  Annexation ,  Parks and Recreation Facilities ,  Ballot Measures ,  Special Districts ,  Property Taxes

Primary elections generally see some ballot measures succeed and some fail across the state. This past August, libraries, rec centers, and fire districts fared well, but public hospital districts saw mixed success. And, as always,  levy lid lift measures achieved mixed results.

Read more

A close up of a model of a building against scattered coins, keys, and a calculator, representing a landlord renting property

Should You Be Collecting Leasehold Excise Tax?

April 19, 2023  by  Eric Lowell
Category:  Property Taxes

Does your local government lease property to an individual, business, nonprofit, or another local or state government? If so, your agency should be collecting and reporting leasehold excise tax to the Washington Department of Revenue.

Read more

The ladder of a toy firetruck leans against a tall stack of coins

Multi-Year Levy Lid Lifts: A Tool for Coping with Inflation?

April 5, 2023  by  Steve Hawley
Category:  Property Taxes

Inflation is at a 40-year high, but property tax revenues are limited to a 1% increase each year. Multi-year levy lid lifts can help local governments cope with these inflationary pressures — but will voters approve them? Let’s look at the data.

Read more

Using Levy Lid Lifts to Finance Public Salaries and Services

October 27, 2022  by  Eric Lowell
Category:  Property Taxes

Local governments looking to use levy lid lifts to help with increased costs should carefully consider several issues, such as type, duration, future fiscal need, capacity, and how to best frame the lid lift for a successful vote.

Read more

​2018 General Election Part 2: Property Tax and Bonds Edition

November 13, 2018  by  Steve Hawley
Category:  Ballot Measures ,  Property Taxes

This article looks primarily at local property tax measures from the recent general election — including levy lid lifts, EMS levies, bond measures, and funding for parks, libraries, and affordable housing.

Read more

Why is Property Tax So Complicated?

February 1, 2015  by  Tracey Dunlap
Category:  Guest Author ,  Property Taxes

In this month's Finance Advisor column, Tracey Dunlap, City of Kirkland Director of Finance and Administration, gives us a "property tax 101" overview of the limits on regular property taxes.

Read more