There are many junior taxing districts in the State of Washington including cemetery, ferry and parks to name a few. Pacific County only has the three mentioned above. The combined total of Senior and Junior District levy rates on a person’s tax bill cannot be more than $5.90 per thousand dollars of assessed valuation, or $590 on a parcel valued at $100,000. If the rates add up to more than $5.90 per thousand then the assessor’s office must equally reduce the junior districts levies until the total of senior and junior rates in that taxing district is less than $5.90.
Prior to the 1998 tax year the entire county was in a single hospital district, Hospital District 1, which was split into the two we have now; District 2 for the north half and District 3 the south half. As with all other regular tax levies the hospital districts can only levy or collect a maximum of 1 percent plus new construction more than their previous Highest Lawful Levy, which is usually the prior year’s levy.
The statutory maximum that a hospital district may levy is $0.75 (75 cents) per thousand of assessed value. For the 2013 tax year Dist. 2 levied $453,957 at a rate of $0.707326 per thousand, and Dist. 3 levied $1,059,038 at $0.611776 per thousand.
Pacific County is part of the Timberland Regional Library district along with Grays Harbor, Mason, Thurston and Lewis counties. The combined assessed value of all five counties is used to calculate the levy rate and a delay in getting the values from one county can make all the other counties wait to finalize each county’s entire tax roll.
The levy amount for the entire library district is divided by the total assessed value of all five counties to calculate the rate. The statutory maximum for the library district is $0.50. In 2013 the library levied at rate of $0.415027 for the entire district, collecting $926,728 in Pacific County.
There are eight Fire districts entirely in Pacific County and one (Fire 15 in Brooklyn) that we share with Grays Harbor County. The statutory maximum is $1 per thousand of valuation unless the district has a full time paid employee and then the maximum is $1.50. Only Fire 1 on the Long Beach Peninsula has at least one full time paid employee and can levy up to $1.50 per thousand.
The following are the levy amounts and the levy rates per thousand for each fire district for tax year 2013. Fire 1 $1,601,974, $1.377937; Fire 2 Chinook, $57,684 $0.754024; Fire 3 Willapa Valley $182,739 $1.00 (statutory max by vote); Fire 4 Naselle, $52,000 $0.680170 ($15,391 under what they could have levied); Fire 5 Grayland/Tokeland, $78,786 $0.814167; Fire 6 Bay Center, $26,940 $0.580027; Fire 7 Nemah, $7,220 $0.663505; Fire 8 Bruceport, $8,500 $0.473620 ($3,129 under) and Fire 15 $5,255 for the Pacific County portion at a rate of $1.0000.
All of the taxing districts have been holding public meetings to set their budgets and the amounts they wish to levy for and collect in 2014. If you have any questions about levies or any other matters in the assessor’s office please call me at 875- 9301, 642-9301, 484-7301 or 267-8301. Our office hours are 8 a.m. - 4:30 p.m., Mon-Fri at the courthouse, and 9-12 Wednesday mornings at the Long Beach office at 7013 Sandridge Road.