Levy

The Levy Division is responsible for calculating the property tax rate, maintaining the tax code areas (TCAs), preparing the Assessor ’s Annual Report, and certifying the direct petition method (60% of value) for petitioned annexations as well as allocating the property to the appropriate district after any annexation is approved by the Boundary Review Board.

Understanding Taxing Districts & Levies

View a presentation (PDF) the Snohomish County Assessor’s Office offers to representatives of taxing districts each year to help them learn about the levy process. The information provided can be useful to anyone wanting to learn more about this process. The slides give basic information with some notes explaining how the simple levy process works and the limitations involved. Participants in the class are also given sample problems and worksheets to complete.

Assessor Annual Reports for Taxes

The Annual Report is a good resource for property tax information such as the amount of taxes the districts will collect, the total assessed value for each district, the tax rate for each levy or TCA as well as other statistics about Snohomish County that you may find helpful. The Annual Report is completed every year after tax rolls have been certified to the Treasurer ’s Office in January. View the Annual Reports that are available.

Changes to the State and Local School Enrichment Levies and How It Affects Your Property Tax Levies

In 2017, the Legislature passed EHB 2242 partly in response to the Supreme Court’s McCleary decision. The Court found that the State was not meeting its constitutional requirement to fully fund basic education. EHB 2242 has several components pertaining to basic education funding. At least two of the components will impact your tax bill now and in the future.


First, EHB 2242 created a second portion to the state school levy with collection beginning in 2018. The new second portion increased the combined rate in 2020 by $0.30 from last year’s rate of $2.57 to this year rate of $2.87. The average Snohomish County residential property owner with an assessed value of $424,300 would have paid $1,090 to the state school levy in 2019; in 2020 that owner with an average assessed value of $460,500 will pay $1,322.  The State Department of Revenue calculates the portion Snohomish County property owners will be responsible for.  The Assessor’s Office calculates the rate.


Second, beginning in 2019, EHB 2242 imposes limitations on how much can be collected in local school (Enrichment) levies and limits the levy to the lesser of $1.50 levy rate or $2,500 per pupil to be increased by inflation. Legislature passed ESSB5313 that will increase the rate from $1.50 to $2.50 beginning in 2020.  This change affects both existing and new local school levies. 


Third, the Legislature passed SSB6614 that will reduce the state school levy rate in 2019. In Snohomish County the 2019 state school levy rate is $2.57 per thousand in assessed value. The following chart shows the average 2018 residence value in Snohomish County and the effect of taxes if the value stays the same or increases in 2019 using the state school levy rate $2.57 per thousand of assessed value:

2019 Scenarios

Value Increase %
 2018 0%
 5% 10% 12.4% 15%
Value $377,600 $377,600 $396,480 $415,360 $424,300 $434,240
State Levy Rate
 $2.85 $2.57 $2.57 $2.57 $2.57 $2.57
Estimated Taxes
 $1,076 $970 $1,019 $1,067
 $1,090 $1,116

Note: all numbers have been rounded.


In 2019, the average residence assessed value increased approximately 12.4%. Property owners will see a slight increase in the state school levy tax from last year.


The following chart shows the average 2019 residence value in Snohomish County and the effect of taxes if the value stays the same or increases in 2020 using the state school levy rate $2.87 per thousand of assessed value:

2020 Scenarios

Value increase % 2019 0% 5% 8.5% 10.0% 15%
Value $424,300 $424,300 $445,515 $460,500 $466,730 $487,945
State levy rate $2.57 $2.87 $2.87 $2.87 $2.87 $2.87
Estimated taxes $1,090 $1,218 $1,279 $1,322 $1,340 $1.400

Note: all numbers have been rounded.


In 2020, the average residence assessed value increased approximately 8.5%. Property owners will see an increase in the state school levy tax from last year.


In 2020 and 2021, the state school levy rate will return to the rate authorized in EHB 2242. The following chart shows the average 2018 residence value in Snohomish County increasing approximately 12.4% in 2019, 8.5% in 2020 and a hypothetical 8.5% in 2021 as well as the effect of the estimated state school levy rate:

Scenarios

  2018 2019 2020 2021
Value increase %   12.4% 8.5% 8.5%
Value $377,600 $424,300 $460,500 $499,643
State levy rate $2.85 $2.57 $2.87 $2.87
Estimated taxes $1,076 $1.090 $1,322 $1,434

Note: all numbers have been rounded.
Also, the 8.5% increase in value in 2021 is only for demonstration purposes.
The Assessor’s Office does not know what the market will do in future years.


If property values increase in 2021 property owners can expect that their portion of taxes for the state school levy will increase. How much it will increase will depend on their assessed value since the state school levy is rate based for four years (2018-2021).


Further information on the property tax impacts of EHB 2242 may be found on the Department of Revenue website and Office of School Superintendent’s website.

Additional Sources of Information

Department of Revenue Education Funding 
Department of Revenue Property Tax Special Notice (PDF)
Department of Revenue Property Tax Topic (PDF)
Department of Revenue Property Tax Tip Sheet (PDF)
Department of Revenue Ratio Study Information Sheet (PDF)

Resources

The following resources are available to assist you in understanding property taxes and property tax assessments:

Bill & Payment Questions

For billing questions and/or making payments regarding your property taxes, please contact the Treasurer’s Office by calling 425 388-3366.

Levy Frequently Asked Questions (FAQs)