steve marks assessor · the assessor's role the role of the assessor's office is to...
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2017 ASSESSMENTS FOR
2018 TAX COLLECTION
STEVE MARKS ASSESSOR
Map Franklin County 1909
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Mission Statement
We, the employee’s of the Franklin County Asses-sor’s Office have a primary mission to maintain the property assessment system in a way that is equita-ble, fair and uniform to all the citizens of Franklin County and at the same time meet all constitutional and statutory requirements. We will strive to provide an optimal level of service, information and policy guidance to the public and to other governmental agencies .
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Message from the Franklin County Assessor
This pamphlet has been prepared to help you better understand the functions of the Assessor’s office. The information contained herein will assist you, as a property owner and taxpayer, in understanding assessment procedures, tax collection and distribution of the tax dollar. The Assessor does not establish the dollar amount of taxes required nor does the Assessor bill or collect taxes. The taxpayers, state limitations, and as-sessed value determines the tax rate for each district. The County Treasurer bills and collects the required tax. It is my responsibility as your Assessor, together with my staff, to insure that all property owners are treated fairly and impartially in accordance with our state laws. It is our sincere desire to serve and support you in an effective, re-sponsible and courteous manner. The County Assessor's office welcomes your inquiries and your concerns on how your property is assessed. As your Assessor, I am committed to serve and assist you personally in any matters dealing with this office. Also, I will be available to speak to and/or answer questions for interested groups. Please contact the Assessor’s office for more information. Office hours are 8:30 A.M. to 5:00 P.M. The phone number is 545-3506. Steve Marks Franklin County Assessor
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AVAILABLE INFORMATION Much of the property information that may be helpful to you is available on our web site. This includes: - Property characteristics - Property assessed value history - Property sales - Name and address of taxpayer - Maps / Aerials To obtain information of property characteristics on the internet, click on the links above or go to these addresses. Property Characteristics— http://terra.co.franklin.wa.us/TaxSifter/Search/Results.aspx Maps/Aerials — http://franklinwa.mapsifter.com/ You may obtain a photocopy of any of this information in our office on a particular property for a small fee. General Information 545-3506 Fax Number 546-5840 Email [email protected] Web www.co.franklin.wa.us/assessor Board of Equalization Clerk 546-3351 Office hours are 8:30 AM to 5:00 PM, Monday through Friday, except holidays.
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NATURE OF THE ASSESSOR'S PROGRAM Function: To administer the assessment and levy of property taxes in Franklin County. Scope: The listing of all taxable real and personal property within the geographic boundaries of Franklin County are within the office's jurisdiction, including property within incorporated cities. General activities: Appraisal of property
Assessment of personal property (primarily business & farm equipment) Administration of exemption programs (senior citizen and non-profit)
Administration of special programs (e.g., open space, agricultural land) Public information
Assessment roll maintenance (legal description changes, subdivisions)
Appeals processing Participants: Persons seeking exemptions or inclusion in a special program Taxpayers whose property is being appraised Representatives of taxing districts Persons seeking public information by phone, mail, or over the counter Persons appealing property tax assessments
Employees of this office Employees of other agencies
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THE ASSESSOR'S ROLE
The role of the Assessor's office is to establish a value for all property for tax purposes. The As-sessor is required by law to set that value at 100% of market value and to assure that all values are in equalization. The Assessor does not create market value. Market value is the price a willing buyer and seller would agree to under ordinary circumstances. This does not mean that an individual sale will au-tomatically establish the value of a property. The Assessor uses multiple sales of comparable properties in establishing value. Taxable property is divided into two classes. Real property includes land and all buildings, struc-tures, and improvements to the land. Personal property includes machinery and equipment, fix-tures, furniture, and other items that are movable in nature. Personal effects, which are not held for sale or commercial use, are not taxable. FREQUENCY OF VALUATION State law requires that the Assessor maintain an active and systematic program of real proper-ty revaluation. Real property is land and any improvements, such as buildings, attached to the land. All real property in Franklin County is physically inspected at least once every six years on a cyclical basis. In addition, assessed values are updated countywide on an annual basis by statistical analysis. If properties in a particular area consistently sell for more or less than the assessed value, the assessment roll will be adjusted to reflect real estate market conditions in that area. If the character of property changes because of remodeling, additions, subdivisions, etc., a new value is determined
METHOD OF VALUATION The laws governing the tax appraisal process in Washington State are based upon the same prin-ciples and procedures that are used throughout the appraisal profession. There are three basic approaches to the valuation of real property: The MARKET APPROACH involves comparison of a property with the characteristics of similar properties, which have recently been sold. The COST APPROACH involves estimating the replacement cost of a structure, and adjusting that estimate to account for depreciation. The INCOME APPROACH is an analysis of a property's value based on its capacity to generate revenue for the owner. All approaches, which apply, to a particular property may be used by the appraiser PROPERTY TAX LEVIES The Assessor does not raise property values in order to increase taxes. The cost of providing public services determines your property tax. Local government consists of various taxing dis-tricts including fire districts, regional library, cities, county government, roads, ports, etc. A por-tion of the tax is distributed to the state for local school support. In addition, taxes are collected to pay for special voter-approved levies, such as school maintenance and operation levies and bonds and emergency medical levies. The Assessor sets the levy rates based on taxing district budget requests, statutory limits and property values. Levy rates are expressed in dollars per thousand dollars of assessed value.
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TAX LIMITS Property tax levies are subject to several statutory and constitutional limits.
-The "101% levy lid" restricts individual taxing districts to collect a maximum one per cent in-
crease over the highest amount collected since 1985 for their regular levy, plus an amount attributable to new construction within or annexations to the district. This law applies to a taxing district budget and not to individual properties. RCW 84.55.010.
The regular levy of each taxing district cannot exceed a certain rate, which is determined by
the type of district. For example, the levy for the county current expense fund cannot exceed $1.80
The aggregate regular levy rate of all senior and junior taxing districts (not including the
state, port districts and public utility districts, emergency medical levies, and conservation futures) cannot exceed $5.90. RCW 84.52.043.
The aggregate of all regular levies (not including port and public utility districts) shall not exceed 1% of true and fair value. WASHINGTON STATE CONSTITUTION, ARTICLE VII.
THE BUDGET CYCLE Every year the directors or commissioners of all taxing districts meet in open session to deter-mine the amount of taxes to be collected the following year. Public questions or comments are welcomed during this process. Once the budget has been adopted, the amount of taxes to be collected is certified to the county assessor. The assessor computes the levy rate required to raise the certified tax for each district, and ensures that none of the constitutional or statutory limitations is violated. After the county commission has certified the levy rates, taxes are extend-ed to all property within the boundaries of the respective districts. The county treasurer mails tax bills on February 14 of the year in which they are collected, and the receipts are distributed back to the various districts. TAX RELIEF There are several tax relief opportunities provided by state law, including: - “Open Space Classification” for - Agricultural land - Timberland - Nature preserves - “Designated Forestland Classification” for timberland parcels 20 acres or more - “Historical Restoration Exemption” for historical significant property undergoing restoration - “Improvement Exemption” a temporary exemption of valuation of additions to single-family dwellings - “Destroyed Property Claim” adjustment to the valuation of destroyed property - Property tax exemptions for - Senior citizens - Disabled persons - Full tax deferrals for - Senior citizens - Disabled persons - Exemptions for qualifying property owned by non-profit organizations For further information about any of these exemptions, contact the Assessor's office 545-3506.
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APPEAL OF VALUATION A property owner who feels that an error has been made in valuing his or her property should call the Assessor's office at 545-3506 and talk to an appraiser. The appraiser will examine the valuation of the property and may initiate further review. If still not satisfied, the property owner may appeal the valuation to the Franklin County Board of Equalization (546-3351). Appeal forms must be submitted by July 1st or within 30 days of the date the valuation notice was mailed. The appeal process does not require an attorney, but proof that the Assessor's value is incor-rect is required. Property sales information is available for examination any time during our normal business hours. Decisions of the Board of Equalization may be appealed to the State Board of Tax Appeals. Generally a hearing examiner can hear Board of Tax Appeals cases in Pasco, although an ap-pellant may request that his or her case be presented to the full Board in Olympia.
COUNTY INFORMATION
2016 POPULATION (estimate) 90,160 2010 DENSITY (people/square miles) 62.9 LAND AREA (sq. miles) 1,242 LAND AREA (acres) 809,600 source: http://www.census.gov/quickfacts/table/PST045215/53021
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State Schools PT 115.66%
State Schools PT 28.49%
County11.42%
County Road3.06%
Pasco port2.33%
Cemetery0.03%
Fire2.42%
Schools M&O30.13%
Schools Bonds15.48%
City Pasco9.24%
Kahlotus0.01%
Connell0.53%
Mesa0.06%
Mid Columbia Lib.1.14%
2018 TAX DISTRIBUTION FOR FRANKLIN COUNTY
State Schools PT 1 $14,198,673.98
State Schools PT 2 $7,699,560.96
County $10,351,701.71
County Road $2,774,305.47
Pasco port $2,109,112.98
Cemetery $26,392.00
Fire $2,192,639.45
Schools M&O $27,318,251.55
Schools Bonds $14,032,757.18
City Pasco $8,380,928.01
Kahlotus $12,625.00
Connell $479,175.00
Mesa $55,045.00
Mid Columbia Lib. $1,032,286.29
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TAXING DISTRICT NAME value rate collections % of
2018 TOTAL
STATE FOR SCHOOLS PT1 7,482,008,704 1.89770883 $14,198,673.98 15.61%
STATE FOR SCHOOLS PT2 7,451,021,704 1.03335640 $7,699,560.96 8.46%
REFUND FUND 7,482,008,704 $0.00 0.00%
2.93106523 $21,898,234.94
county
CURRENT EXPENSE 7,613,152,345 1.22540474 $9,329,192.97 10.25%
Mental Health 7,613,152,345 0.02500000 $190,328.81 0.21%
Veteran's Relief 7,613,152,345 0.01125026 $85,649.94 0.09%
TOTAL 1.26165500 $9,605,171.72
Courthouse Remodel 7,582,165,345 0.09845868 $746,529.99 0.82%
Total County 1.36011368
ROAD DEPT 2,626,166,070 1.05640900 $2,774,305.47 3.05%
PASCO PORT 7,525,024,031 0.28027990 $2,109,112.98 2.32%
KAHLOTUS PORT-NO LEVY 28,511,232 0.00000000 $0.00 0.00%
MID-COLUMBIA LIBRARY 2,812,271,403 0.36706496 $1,032,286.29 1.13%
CITY OF CONNELL-General 161,867,487 2.96029183 $479,175.00 0.53%
2.96029183
CITY OF MESA 18,344,359 3.00064995 $55,045.00 0.06%
TOWN OF KAHLOTUS 5,893,487 2.14219527 $12,625.00 0.01%
HOSPITAL DISTRICT 1,488,714,551 0.20886476 $310,940.01 0.34%
BASIN CITY WATER SEWER - 0.00000000 $0.00 0.00%
Cemetery #1 70,425,265 0.05711019 $4,022.00 0.00%
Cemetery #2 446,282,197 0.05012523 $22,370.00 0.02%
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Fire District #1 419,067,299 0.47808550 $200,350.00 0.22%
Fire District #2 76,793,036 0.95903227 $73,647.00 0.08%
Fire District #3 1,236,463,623 1.21707701 $1,504,871.45 1.65%
Fire District #3 Bond 1,587,218,084 0.05213083 $82,743.00 0.09%
Fire District #4 476,602,200 0.45249476 $215,660.00 0.24%
Fire District #5 411,595,692 0.28029448 $115,368.00 0.13%
CITY OF PASCO
General 4,800,880,942 1.74570628 $8,380,928.01 9.21%
1.74570628
Pasco School District #1
M&O 6,282,716,337 3.94733721 $24,799,999.98 27.26%
BOND 6,282,716,337 2.00375113 $12,588,999.96 13.84%
5.95108834
Joint School District #43
M&O 907,712 2.80688700 $2,547.85 0.00%
BOND 907,712 0.00000000 $0.00 0.00%
2.80688700
N. Franklin School Dist #51
M&O 1,076,698,485 2.02035475 $2,175,312.90 2.39%
BOND 1,076,698,485 1.14857167 $1,236,665.38 1.36%
3.16892642
Kahlotus School Dist #56
M&O 70,425,265 1.06495871 $75,000.00 0.08%
BOND 70,425,265 0.00000000 $0.00 0.00%
1.06495871
Star School District #54 40,020,291 0.00000000 $0.00 0.00%
Joint School Dist #55
M&O 111,397,255 2.38238200 $265,390.82 0.29%
bond 111,397,255 1.85903900 $207,091.84 0.23%
4.24142100
TOTALS $90,974,394.59 100.00%
REAL PROPERTY RATIO 91.7
PERSONAL PROP. RATIO 85.6
12 PARCEL AND VALUE BREAKDOWN BY LAND USE BY TAXING DISTRICT
J:\T2 ANALYSIS SHEETS\DISTRICT VALUE SELECTION– USE TO GET VALUES BY LAND USE AND TAX DISTRICT
Residential Commercial
Row Labels # of Parcels Taxable Value # of Parcels Taxable Value
Pasco Schools 19,012 $2,979,613,400 2,448 $1,358,592,900
City of Pasco
101 15201 $2,120,090,300 1223 $902,902,400
103 2014 $441,347,800 80 $21,976,300
104 845 $208,801,700 188 $91,637,000
105 5 $62,900
106 855 $202,802,100 882 $326,564,300
109
112 92 $6,508,600 75 $15,512,900
North Franklin Schools 1472 $111,013,400 338 $97,474,600
Connell
200 764 $69,596,500 100 $56,102,600
Mesa
201 148 $7,009,100 16 $899,800
202
205
206
207 75 $6,056,200 75 $12,901,300
208 74 $5,652,600 34 $6,101,400
210 264 $8,353,200 54 $10,169,500
214 1 $28,700
216 5 $87,200 1 $50,300
219
221
223 100 $11,139,300 18 $3,086,300
224 41 $3,090,600 40 $8,163,400
225
Washtucnna Schools
300
Star School 7 $235,700 2 $421,700
400
401
403 3 $43,300
406
408 3 $86,900
410 1 $105,500
411 2 $421,700
Othello Schools 35 $2,587,800 21 $4,380,200
500 35 $2,587,800 21 $4,380,200
Kahlotus Schools 111 $3,454,200 28 $1,825,900
Town of Kahlotus
600 94 $2,650,100 20 $1,060,900
601
602 16 $778,700 8 $765,000
603 1 $25,400
605
Grand Total 20637 $3,096,904,500 2837 $1,462,695,300
Percent of value by Use 48.79% 23.04%
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J:\T2 analysis sheets\district value selection-used to get values by land use and tax district
Farm\Ag. Bare Land Total # of Par-
cels Total Taxable Value
# of Parcels Taxable Value # of Parcels Taxable Value
1,664 $789,263,900 1,640 $131,629,700 24,764 $5,259,099,900
59 $97,427,200 1058 $86,160,500 17541 $3,206,580,400
2 $2,931,300 90 $9,533,600 2186 $475,789,000
27 $10,671,100 81 $7,308,300 1141 $318,418,100
2 $757,000 7 $819,900
1074 $447,129,300 386 $27,109,900 3197 $1,003,605,600
3 $272,400 3 $272,400
497 $230,075,600 25 $1,517,400 689 $253,614,500
2123 $680,026,700 479 $12,564,400 4412 $901,079,100
55 $10,131,300 140 $2,945,600 1059 $138,776,000
12 $2,654,200 64 $533,100 240 $11,096,200
3 $22,100 3 $22,100
1 $190,500 1 $190,500
1 $828,700 1 $828,700
284 $83,469,100 66 $2,074,800 500 $104,501,400
770 $194,790,200 48 $1,824,500 926 $208,368,700
629 $283,203,200 78 $3,573,200 1025 $305,299,100
6 $491,900 7 $520,600
91 $10,328,200 13 $109,500 110 $10,575,200
1 $126,200 1 $126,200
3 $308,700 3 $308,700
2 $591,100 52 $792,800 172 $15,609,500
262 $92,847,900 18 $710,900 361 $104,812,800
3 $43,400 3 $43,400
15 $892,700 15 $892,700
15 $892,700 15 $892,700
148 $34,280,000 8 $28,000 165 $34,965,400
1 $12,700 1 $12,700
4 $452,500 4 $452,500
27 $2,829,700 30 $2,873,000
6 $783,100 1 $0 7 $783,100
59 $12,711,100 1 $800 63 $12,798,800
5 $810,400 6 $915,900
46 $16,680,500 6 $27,200 54 $17,129,400
215 $88,729,500 22 $3,280,400 293 $98,977,900
215 $88,729,500 22 $3,280,400 293 $98,977,900
435 $46,905,400 88 $339,200 662 $52,524,700
6 $337,200 59 $224,000 179 $4,272,200
1 $196,400 1 $196,400
379 $40,680,700 29 $115,200 432 $42,339,600
47 $5,551,900 48 $5,577,300
2 $139,200 2 $139,200
4600 $1,640,098,200 2237 $147,841,700 30311 $6,347,539,700
25.84% 2.33%
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CONSERVATION ASSESSMENT TOTALS 10,217 PARCELS
1 - CONSERVATION DISTRICT ASSESSMENT 10,217 Parcels
DRY ACRES: 214,332.36 DRY RATE: 0.020000 DRY ASSESSMENT: 4,286.65
IRRG ACRES: 259,129.34 IRRG RATE: 0.100000 IRRG ASSESSMENT: 25,912.93
OTHER ACRES: 176,090.89 OTHER RATE: 0.010000 OTHER ASSESSMENT: 1,760.91
SITE ACRES: 15,447.30 SITE RATE: 0.100000 SITE ASSESSMENT: 1,544.73
TIMBER ACRES: 0.00 TIMBER RATE: TIMBER ASSESSMENT:
BASE ASSESSMENT: 45,810.00
DISTRICT ASSESSMENT: 71,485.70
TOTAL ASSESSMENT: 71,485.70
WEED CONTROL ASSESSMENT TOTALS 30,008 PARCELS
1 - WEED ASSESSMENT 30,008 Parcels
DRY ACRES: 214,332.36 DRY RATE: 0.150000 DRY ASSESSMENT: 32,149.85
IRRG ACRES: 260,273.68 IRRG RATE: 0.300000 IRRG ASSESSMENT: 78,082.10
OTHER ACRES:
176,599.19 OTHER RATE: 0.050000 OTHER ASSESSMENT: 8,829.96
SITE ACRES: 25,387.47 SITE RATE: 0.300000 SITE ASSESSMENT: 7,616.24
TIMBER ACRES:
0.00 TIMBER RATE: TIMBER ASSESSMENT:
BASE ASSESSMENT: 240,064.00
DISTRICT ASSESSMENT: 366,743.84
TOTAL ASSESSMENT: 366,743.84
PEST CONTROL ASSESSMENT TOTALS 28,598 PARCELS
District Parcels Fruit Acres Fruit Rate Assessment
1 - PEST AND HORTICULTURAL 28,598 19,799.27 4.000000 79,197.08
TOTALS: 28,598 19,799.27 122,094.08
MOSQUITO ASSESSMENT TOTALS 29,968 PARCELS
District Parcels Rate Assessed Value Assessment
1 - MOSQUITO CONTROL ASSESS-MENT
28,924 7,013,170,200 852,178.44
10 - MOSQUITO CONTROL ASSESS-MENT - DRY LAND
1,044 92,578,800 14,616.00
TOTALS: 29,968 7,105,749,000 866,794.44
PERSONAL PROPERTY PENALTY TOTALS 575 PARCELS
TOTAL TAX: 59,854.34
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STATEMENT OF ASSESSED VALUATION 2017 ASSESSMENT FOR TAXES PAYABLE IN 2018
Locally assessed property is valued by the Franklin County Assessor
Centrally assessed property is valued by the Washington State Department of Revenue
Real Property Personal Property Total
Locally Assessed $7,057,540,200 $368,485,764 $7,426,025,964
Centrally Assessed $71,728,955 $118,288,824 $190,017,779
TOTAL $7,616,043,743
Assessment District TOTAL % of Total
Conservation District $71,485 5.01%
Noxious Weed Control $366,743 25.70%
Horticultural Pest District $122,094 8.56%
Mosquito Control District $866,794 60.74%
0.00%
TOTAL OF ALL ASSESSMENTS: $1,427,116 100.00%
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Value and Tax Breakdown by Property Type
REAL PROPERTY BREAKDOWN
IsExempt No
District (All)
ParcelType (All)
Row Labels Total Value % OF Taxable
Value Average Levy
Rate taxes by Property
Type Taxes % of
Total
Residential $3,408,542,80
0 49.64% $9.70 $33,062,865.16 49.64%
Commercial $1,446,580,70
0 21.07% $9.70 $14,031,832.79 21.07%
Agricultural $1,821,641,50
0 26.53% $9.70 $17,669,922.55 26.53%
Bare Land not Ag. $189,481,100 2.76% $9.70 $1,837,966.67 2.76%
Grand Total $6,866,246,10
0 100% $66,602,587.17 100.00%
PERSONAL PROPERTY BREAKDOWN
Roll Year 2018
Schedule Type Active
Row Labels Sum of Taxa-
ble Value Average Levy
Rate taxes by Prop-
erty Type Taxes % of Total
Commercial $183,613,488.
0 $9.70 $1,781,050.83 50.09%
Agricultural $182,982,517.
0 $9.70 $1,774,930.41 49.91%
Grand Total $366,596,005.
0 $3,555,981.25 100.00%
TOTAL COUNTY BREAKDOWN ALL PROPERTY TYPES % of Tax
Residential $3,408,542,80
0 47.13%
Commercial $1,630,194,18
8 22.54%
Agricultural $2,004,624,01
7 27.72%
Bare Land not Ag. $189,481,100 2.62%
100.00%
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This new cap on local school levy rates may increase or decrease your tax bill in 2019 depending on your current local school levy amounts. A school district will be required to have an enrich-ment levy of some kind to receive the Local Effort Assistance (LEA) funding. LEA funds are funds in addition to a school district’s general fund alloca-tions. The purpose of these funds is to offset the ef-fects the average property tax rates may have on the ability of a school to raise local revenues to supple-ment the state’s basic K-12 funding. Capital Facility Levies will not be considered an enrichment levy. School districts must obtain OSPI approval of the district’s expenditure plan prior to placing a new en-richment levy before voters for the collection year 2020 and thereafter. HOW WILL THIS AFFECT FRANKLIN COUN-
TY TAXPAYERS?
Background The Washington state constitution (article IX, section 1) guarantees each child a fully funded basic K-12 edu-cation. In 2012 the Washington State Supreme Court held that the State was not meeting its constitutional obligation to provide an adequate basic education to Washington’s children. On January 9, 2014 the Washington State Supreme Court entered an order directing the Washington State Legislature to produce a funding plan to fully fund Washington’s K-12 education system by April 30, 2014. During the 2017 session in order to fulfill the Supreme Court’s mandate to fully fund basic education for K-12 and reduce reliance on local school levies, the Washing-ton state legislature passed House Bill 2242 which was signed into law by the Governor. To meet the funding mandated by the courts, the bill adds a new state school levy and modifies the cap on local school levies.
How This Will Affect Your Taxes Generally this is how the new legislation affects your property taxes: PART 1 of EHB 2242’s effect on your Property tax: Beginning in 2018 a second state school levy will be in place. For the first four years, the new levy is set at an amount so the combined amount of the current state school levy and the new state school levy base rate will
be $2.70. This is approximately $0.90 per thousand in new taxing authority. After four years, the new second state school levy is subject to the 1% limit in current law. The new levy, plus the existing levy, brings the aggre-gate of two levies up to $2.70. The actual amount may vary.* The $2.70 base rate is equalized across all 39 counties based on their individual assessment ratio compared to 100% - some counties could see their effective rate in the $3.25 range. Levy rates are based on a “per $1,000 of value” basis. So if you have a state school levy rate of $2.70, your state school tax for a $100,000 home would be $270. Qualifying seniors are exempt from the new levy. Local School levies are unaffected for 2018. PART 2 of EHB 2242’s effect on your Property Tax As of the 2019 collection year Maintenance and Opera-tions (M&O) levies will be called Enrichment Levies. Enrichment Levies will have a maximum levy rate of $1.50 per $1000 assessed value.
If a school district has a Transportation Vehicle Enrichment levy – it will be in addition to the $1.50 maximum levy rate.
If a school district currently has a voter approved, multi-year, operation levy in place. It will be an M&O levy for 2018 at the rate voters ap-proved. Any subsequent year levy (2019, 2020) will become an Enrichment Levy with a maximum levy rate of $1.50 per $1000 as-sessed value.
School District
Pre HB 2242 HB 2242
Pasco State Levy $1.90 Local M&O $3.95
State Part 1 $1.90 State part 2 $1.03 Local Levy $3.95
North Franklin
State Levy $1.90 Local M&O $2.02
State Part 1 $1.90 State part 2 $1.03 Local Levy $2.02
Kahlotus State Levy $1.90 Local M&O $1.06
State Part 1 $1.90 State part 2 $1.03 Local Levy $1.06
* Why Franklin County Rate is not $2.70
State Wide Rate
Franklin County Ratio
Calculation Franklin County
Rate
part 1 $1.75 91.7 $1.75/$.917= $1.90
Part 2 $.94 91.7 $.94/$.917= $1.03
New School Funding Legislation ESHB 2242—2018
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TAXING DISTRICT CODES & ABBREVIATIONS
SCHOOLS 1 Pasco School District 43 Washtucna School District (Adams & Whitman Counties) 51 North Franklin School District 54 Star School District 55 Othello School District (Adams & Grant Counties) 56 Kahlotus School District CITIES & TOWNS PAS City Of Pasco PAS-1P City Of Pasco Annexation 1995 C Town Of Connell C-1 Town Of Connell Annexation M Town Of Mesa K Town Of Kahlotus PORTS P Port Of Pasco KP Port Of Kahlotus FIRE DISTRICTS FI Fire District #1 F2 Fire District #2 F3 Fire District #3 F3B Fire 3 Bond F4 Fire District #4 F5 Fire District #5 CEMETERIES CEM1 Cemetery District #1 CEM2 Cemetery District #2 OTHER 1 Franklin County Road District H Hospital District #1 L Mid-Columbia Regional Library
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2018 LEVY RATES FRANKLIN COUNTY
LEVY CODES CODE LEVY CODE LEVY
1 PASP 101 12.26825343 1019 9.33718820
1 PAS-00 P F3B 104 12.32038426 1049 9.38931903
1 1 PL 105 11.94602111 1059 9.01495588
1 1 F3 PL 106 13.21522895 1069 10.28416372
1 1 F4 HPL 109 12.60738063 1099 9.67631540
1 1 F2 PL 110 12.90505338 1109 9.97398815
1 1 F5 H PL 112 12.43518035 1129 9.50411512
162/51 CHPL Cem #2 200 11.32673201 2009 8.39566678
162/51 MHPL 201 11.31696490 2019 8.38589967
162/51 1 PL 202 9.16385919 2029 6.23279396
162/51 1 F1 PL Cem #2 205 9.69206992 2059 6.76100469
162/51 1 HPL 206 9.37272395 2069 6.44165872
162/51 1 F1 HPL 207 9.85080945 2079 6.91974422
162/51 1 F1 HPL Cem #2 208 9.90093468 2089 6.96986945
162/51 1 F4 HPL 210 9.82521871 2109 6.89415348
162/51 1 F2 KPL Cem #2 214 9.89273679 2149 6.96167156
162/51 1 HPL Cem #2 215 9.42284918 2159 6.49178395
162/51 1 F1 HKPL Cem #2 216 9.62065478 2169 6.68958955
162/51 1 F2 PL 219 10.12289146 2199 7.19182623
162/51 1 F2 PL Cem #2 221 10.17301669 2219 7.24195146
162/51 1 F4 H P L BASIN WATER 223 9.82521871 2239 6.89415348
162/51 1 F5 PL Cem #2 224 9.65301843 2249 6.72195320
162/51 1 F5 PL Cem #2 225 9.70314366 2259 6.77207843
109/43 1 F2 KPL 300 9.48057214 3009 6.54950691
54 1 PL 400 5.99493277 4009 3.06386754
54 1 F1 PL 401 6.47301827 4019 3.54195304
54 1 F2 KPL 403 6.67368514 4039 3.74261991
54 1 F1 HPL Cem #2 406 6.73200826 4069 3.80094303
54 1 F2 PL 408 6.95396504 4089 4.02289981
54 1 F2 PL Cem #2 410 7.00409027 4109 4.07302504
54 1 F3 PL 411 7.26414061 4119 4.33307538
147/55 1 F4 HPL 500 10.89771329 5009 7.96664806
56 KKPL Cem #1 600 7.92250804 6009 4.99144281
56 1 F1 KPL Cem #1 601 7.31480727 6019 4.38374204
56 1 F2 KPL Cem #1 602 7.79575404 6029 4.86468881
56 1 F1 HKPL Cem #1 603 7.52367203 6039 4.59260680
56 1 HKPL Cem #1 605 7.04558653 6059 4.11452130
MEAN 9.56590716
MEDIAN 9.69760679
20 BREAKDOWN OF DISTRICT RATES
District Listing District Description Excess Rate Base Rate Total Rate
Roll Year: 2018
101 DISTRICT 101 7.08290342 5.18535001 12.26825343
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
670000001 PASCO GENERAL 0.00000000 1.74570628 1.74570628
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
691001001 SCHOOL #1 M&O 3.94733721 0.00000000 3.94733721
691001003 SCHOOL #1 BOND 2.00375113 0.00000000 2.00375113
104 DISTRICT 104 7.08290342 5.23748084 12.32038426
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
64303 FIRE DISTRICT #3 NON-VOTED BOND 0.00000000 0.05213083 0.05213083
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
670000001 PASCO GENERAL 0.00000000 1.74570628 1.74570628
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
691001001 SCHOOL #1 M&O 3.94733721 0.00000000 3.94733721
691001003 SCHOOL #1 BOND 2.00375113 0.00000000 2.00375113
105 DISTRICT 105 7.08290342 4.86311769 11.94602111
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
691001001 SCHOOL #1 M&O 3.94733721 0.00000000 3.94733721
691001003 SCHOOL #1 BOND 2.00375113 0.00000000 2.00375113
21
106 DISTRICT 106 7.08290342 6.13232553 13.21522895
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64301 FIRE DISTRICT #3 0.00000000 1.21707701 1.21707701
64303 FIRE DISTRICT #3 NON-VOTED BOND 0.00000000 0.05213083 0.05213083
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
691001001 SCHOOL #1 M&O 3.94733721 0.00000000 3.94733721
691001003 SCHOOL #1 BOND 2.00375113 0.00000000 2.00375113
109 DISTRICT 109 7.08290342 5.52447721 12.60738063
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64401 FIRE DISTRICT #4 0.00000000 0.45249476 0.45249476
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
691001001 SCHOOL #1 M&O 3.94733721 0.00000000 3.94733721
691001003 SCHOOL #1 BOND 2.00375113 0.00000000 2.00375113
110 DISTRICT 110 7.08290342 5.82214996 12.90505338
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64201 FIRE DISTRICT #2 0.00000000 0.95903227 0.95903227
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
691001001 SCHOOL #1 M&O 3.94733721 0.00000000 3.94733721
691001003 SCHOOL #1 BOND 2.00375113 0.00000000 2.00375113
22
112 DISTRICT 112 7.08290342 5.35227693 12.43518035
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
65501 FIRE DISTRICT #5 GENERAL 0.00000000 0.28029448 0.28029448
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
691001001 SCHOOL #1 M&O 3.94733721 0.00000000 3.94733721
691001003 SCHOOL #1 BOND 2.00375113 0.00000000 2.00375113
200 DISTRICT 200 4.30074150 7.02599051 11.32673201
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64801 CEMETERY #2 0.00000000 0.05012523 0.05012523
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
672000001 CONNELL GENERAL 0.00000000 2.96029183 2.96029183
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
201 DISTRICT 201 4.30074150 7.01622340 11.31696490
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
676000001 MESA GENERAL 0.00000000 3.00064995 3.00064995
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
23
202 DISTRICT 202 4.30074150 4.86311769 9.16385919
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
205 DISTRICT 205 4.30074150 5.39132842 9.69206992
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64101 FIRE DISTRICT #1 0.00000000 0.47808550 0.47808550
64801 CEMETERY #2 0.00000000 0.05012523 0.05012523
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
206 DISTRICT 206 4.30074150 5.07198245 9.37272395
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
24
207 DISTRICT 207 4.30074150 5.55006795 9.85080945
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64101 FIRE DISTRICT #1 0.00000000 0.47808550 0.47808550
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
208 DISTRICT 208 4.30074150 5.60019318 9.90093468
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64101 FIRE DISTRICT #1 0.00000000 0.47808550 0.47808550
64801 CEMETERY #2 0.00000000 0.05012523 0.05012523
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
210 DISTRICT 210 4.30074150 5.52447721 9.82521871
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64401 FIRE DISTRICT #4 0.00000000 0.45249476 0.45249476
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
25
214 DISTRICT 214 4.30074150 5.59199529 9.89273679
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000
64201 FIRE DISTRICT #2 0.00000000 0.95903227 0.95903227
64801 CEMETERY #2 0.00000000 0.05012523 0.05012523
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
215 DISTRICT 215 4.30074150 5.12210768 9.42284918
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64801 CEMETERY #2 0.00000000 0.05012523 0.05012523
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
216 DISTRICT 216 4.30074150 5.31991328 9.62065478
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64101 FIRE DISTRICT #1 0.00000000 0.47808550 0.47808550
64801 CEMETERY #2 0.00000000 0.05012523 0.05012523
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
26
219 DISTRICT 219 4.30074150 5.82214996 10.12289146
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64201 FIRE DISTRICT #2 0.00000000 0.95903227 0.95903227
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
221 DISTRICT 221 4.30074150 5.87227519 10.17301669
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64201 FIRE DISTRICT #2 0.00000000 0.95903227 0.95903227
64801 CEMETERY #2 0.00000000 0.05012523 0.05012523
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
223 TAX DISTRICT 223 4.30074150 5.52447721 9.82521871
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64401 FIRE DISTRICT #4 0.00000000 0.45249476 0.45249476
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
27
224 DISTRICT 224 4.30074150 5.35227693 9.65301843
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
65501 FIRE DISTRICT #5 GENERAL 0.00000000 0.28029448 0.28029448
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
225 DISTRICT 225 4.30074150 5.40240216 9.70314366
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64801 CEMETERY #2 0.00000000 0.05012523 0.05012523
65501 FIRE DISTRICT #5 GENERAL 0.00000000 0.28029448 0.28029448
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
693051001 SCHOOL #51 M&O 2.02035475 0.00000000 2.02035475
693051003 SCHOOL #51 BOND 1.14857167 0.00000000 1.14857167
300 DISTRICT 300 3.93870208 5.54187006 9.48057214
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000
64201 FIRE DISTRICT #2 0.00000000 0.95903227 0.95903227
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
692043001 SCHOOL #43 M&O 2.80688700 0.00000000 2.80688700
692043003 SCHOOL #43 BOND 0.00000000 0.00000000 0.00000000
28
400 DISTRICT 400 1.13181508 4.86311769 5.99493277
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000
401 DISTRICT 401 1.13181508 5.34120319 6.47301827
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64101 FIRE DISTRICT #1 0.00000000 0.47808550 0.47808550
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000
403 DISTRICT 403 1.13181508 5.54187006 6.67368514
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000
64201 FIRE DISTRICT #2 0.00000000 0.95903227 0.95903227
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000
29
406 DISTRICT 406 1.13181508 5.60019318 6.73200826
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64101 FIRE DISTRICT #1 0.00000000 0.47808550 0.47808550
64801 CEMETERY #2 0.00000000 0.05012523 0.05012523
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000
408 DISTRICT 408 1.13181508 5.82214996 6.95396504
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64201 FIRE DISTRICT #2 0.00000000 0.95903227 0.95903227
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000
410 DISTRICT 410 1.13181508 5.87227519 7.00409027
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64201 FIRE DISTRICT #2 0.00000000 0.95903227 0.95903227
64801 CEMETERY #2 0.00000000 0.05012523 0.05012523
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000
30
411 Fire 3 annexed area for 2018 from fire 2 1.13181508 6.13232553 7.26414061
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64301 FIRE DISTRICT #3 0.00000000 1.21707701 1.21707701
64303 FIRE DISTRICT #3 NON-VOTED BOND 0.00000000 0.05213083 0.05213083
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000
500 DISTRICT 500 5.37323608 5.52447721 10.89771329
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64401 FIRE DISTRICT #4 0.00000000 0.45249476 0.45249476
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
680000001 PORT OF PASCO 0.00000000 0.28027990 0.28027990
695055001 SCHOOL #55 M&O 2.38238200 0.00000000 2.38238200
695055003 SCHOOL #55 BOND 1.85903900 0.00000000 1.85903900
600 DISTRICT 600 2.19677379 5.72573425 7.92250804
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000
64701 CEMETERY #1 0.00000000 0.05711019 0.05711019
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
674000001 KAHLOTUS GENERAL 0.00000000 2.14219527 2.14219527
696056001 SCHOOL #56 M&O 1.06495871 0.00000000 1.06495871
696056003 SCHOOL #56 BOND 0.00000000 0.00000000 0.00000000
31
601 DISTRICT 601 2.19677379 5.11803348 7.31480727
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000
64101 FIRE DISTRICT #1 0.00000000 0.47808550 0.47808550
64701 CEMETERY #1 0.00000000 0.05711019 0.05711019
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
696056001 SCHOOL #56 M&O 1.06495871 0.00000000 1.06495871
696056003 SCHOOL #56 BOND 0.00000000 0.00000000 0.00000000
602 DISTRICT 602 2.19677379 5.59898025 7.79575404
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000
64201 FIRE DISTRICT #2 0.00000000 0.95903227 0.95903227
64701 CEMETERY #1 0.00000000 0.05711019 0.05711019
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
696056001 SCHOOL #56 M&O 1.06495871 0.00000000 1.06495871
696056003 SCHOOL #56 BOND 0.00000000 0.00000000 0.00000000
603 DISTRICT 603 2.19677379 5.32689824 7.52367203
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64101 FIRE DISTRICT #1 0.00000000 0.47808550 0.47808550
64701 CEMETERY #1 0.00000000 0.05711019 0.05711019
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
696056001 SCHOOL #56 M&O 1.06495871 0.00000000 1.06495871
696056003 SCHOOL #56 BOND 0.00000000 0.00000000 0.00000000
32
605 DISTRICT 605 2.19677379 4.84881274 7.04558653
Associated Subfund Numbers and Descriptions: Excess Rate Base Rate Rate
150 COUNTY ROAD DISTRICT 0.00000000 1.05640900 1.05640900
187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026
191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000
210 COURTHOUSE RESTORATION BOND 0.09845868 0.00000000 0.09845868
63601 MID-COLUMBIA LIBRARY 0.00000000 0.36706496 0.36706496
63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000
64001 HOSPITAL DISTRICT #1 0.00000000 0.20886476 0.20886476
64701 CEMETERY #1 0.00000000 0.05711019 0.05711019
101650 CURRENT EXPENSE 0.00000000 1.22540474 1.22540474
660000030 STATE SCHOOL PT 1 0.00000000 1.89770883 1.89770883
660000031 STATE SCHOOL PT 2 1.03335640 0.00000000 1.03335640
696056001 SCHOOL #56 M&O 1.06495871 0.00000000 1.06495871
696056003 SCHOOL #56 BOND 0.00000000 0.00000000 0.00000000
33
CURRENT USE ASSESSMENT
The Washington State Constitution provides for certain properties to be assessed on the basis
of current use, rather than the more typical standard of highest and best use. The table below
summarizes the impact in Franklin County of each of the current use assessment programs.
*Tax loss is based on an average county wide levy rate times the lost value to arrive at
the amount of tax lost or shifted.
Agricultural lands are devoted primarily to the production of livestock or agricultural commod-
ities. The current use value of agricultural land is based upon its productive capacity.
Open Space lands include properties whose present use enhances scenic, recreational, natural,
or historic resources. The current use value of open space is a percentage of highest and best
use value, determined on a case-by-case basis by a public benefit rating system that is part of
Franklin County's Open Space Plan.
Timber Land is property 5 acres or more that is devoted primarily to the growth and harvest of
forest crops. The current use valuation is set by the Department of Revenue on a per-acre ba-
sis.
Parcels Acres Market Value Current Use
Value
Value
Reduction
* Tax Saved
(Shifted)
Chapter 84.34 RCW
Agricultural 3789 595007 $2,739,998,400 $1,316,389,100 $1,423,609,300 $13,618,104
Open Space 0 0 0 0 0 0
Timber Land 0 0 0 0 0 0
34
HISTORIC TAXES FOR COLLECTION FRANKLIN COUNTY
1968 $3,709,704.06
1969 $4,232,002.88
1970 $4,682,262.87
1971 $5,059,651.22
1972 $5,630,518.22
1973 $4,436,140.40
1973 ADJUSTED $4,088,078.93
1974 $5,818,832.43
1975 $6,362,385.25
1976 $6,345,002.45
1977 $9,243,558.78
1978 $10,99,974.52
1979 $10,438,994.73
1980 $10,686,037.43
1981 $12,055,338.78
1982 $12,466,582.07
1983 $13,923,989.36
1984 $14,687,833.86
1985 $15,462,498.10
1986 $16,172,748.74
1987 $16,806,243.81
1988 $18,203,930.87
1989 $17,771,205.62
1990 $17,606,628.72
1991 $17,438,032.98
1992 $18,725,594.98
1993 $20,042,350.36
1994 $22,675,625.39
1995 $23,512,077.74
1996 $24,621,466.00
1997 $26,701,113.36
1998 $28,135,210.25
1999 $29,309,254.16
2000 $32,292,767.58
2001 $33,159,874.00
2002 $34,354,097.04
2003 $36,887,168.80
2004 $39,896,798.33
2005 $42,244,705.73
2006 $45,000,576.18
2007 $51,234,723.58
2008 $53,429,023.29
2009 $60,234,409,.57
2010 $59,676,425.31
2011 $64,498,222.46
2012 $66,690,242.62
2013 $70,035,278.86
2014 $73,470,379.73
2015 $76,366,827.52
2016 $77,910,960.00
2017 $81,039,775.98
2018 $90,974,394.59
35
IMPORTANT DATES
January 1 Real and personal property is subject to taxation and valuation for assessment purposes as of this
date. February 15 Property taxes can be paid on or after this date. April 30 Personal property affidavits due April 30 First half taxes due May 31 End of revaluation cycle June 1 Newly incorporated taxing districts may be established July 1 Filing deadline for Board of Equalization appeals July 15 Board of Equalization meets in open session August1 Most taxing district boundaries must be established August 31 Last day Assessor can add new construction value October 1 Last day to file for exemption on historic property October 2 County begins budget hearings October 31 Second half property tax due November 15 Last day for taxing district to file levy requirements with
Assessor November 30 Last day for districts to certify to the Assessor amount of
taxes to be collected for district purposes December 31 Deadline for open space assessment Applications
36 FRANKLIN COUNTY HISTORICAL DATA
351
533
728 787
992
1398
933
561 598466
656504 435 459
269 285
467309
48 58 47 48 86 115 94 47 54 58 43 38 46 47 63 31110 6525
225
425
625
825
1025
1225
1425
1625
# O
F N
EW
B
UIL
DIN
GS
ASSESSMENT YEAR
FRANKLIN COUNTYNEW GROWTH
HOME G RO WTH COMM ERCIAL GROWTH
$0
$1,000,000,000
$2,000,000,000
$3,000,000,000
$4,000,000,000
$5,000,000,000
$6,000,000,000
$7,000,000,000
$8,000,000,000
CO
UN
TY
A
SS
ES
SE
D
VA
LU
E
ASSESSMENT YEAR
ASSESSED VALUE GROWTH
$100
$50,000,100
$100,000,100
$150,000,100
$200,000,100
$250,000,100
$300,000,100
NEW
C
ON
ST
UC
TIO
N
VA
LU
E
ASSESSMENT YEAR
FRANKLIN COUNTYNEW CONSTRUCTION GROWTH
37 FRANKLIN COUNTY HISTORICAL DATA
15000
17000
19000
21000
23000
25000
27000
29000
31000
# P
AR
CEL
S
ASSESSMENT YEAR
FRANKLIN COUNTYPARCEL GROWTH
$0.00
$2.00
$4.00
$6.00
$8.00
$10.00
$12.00
$14.00
$16.00
$18.00
0
1
2
3
4
5
6
7
8
LEV
Y R
AT
E
AS
SES
SED
VA
LU
EB
illio
ns
LEVY RATE TREND DISTRICT 101
ASSESSED VALUE LEVY RATE
$10.00
$11.00
$12.00
$13.00
$14.00
$15.00
$16.00
$17.00
$18.00
$19.00
LEV
Y RA
TE
$ PE
R TH
OUS
AN
D
TAX YEAR
CITY OF PASCO CONSOLIDATED HISTORIC LEVY RATEDISTRICT 101
38 FRANKLIN COUNTY HISTORICAL DATA
$4.50
$5.00
$5.50
$6.00
$6.50
$7.00
$7.50
$8.00
$8.50
$9.00
$9.5020
00
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
RA
TE
$ P
ER
TH
OU
SA
ND
of
VA
LU
E
TAX YEAR
REGULAR VS EXCESS RATEPASCO- DISTRICT 101
REGULAR RAT E VOT ER APPROVED
$8
$10
$12
$14
$16
$18
$20
19
80
19
85
19
90
19
95
20
00
2001
20
02
20
03
20
04
20
05
20
06
20
07
20
08
20
09
20
10
20
11
20
12
20
13
20
14
20
15
20
16
20
17
20
18
LEV
Y R
AT
E
$ P
ER
TH
OU
SA
ND
TAX YEAR
CONSOLIDATED LEVY RATES
PASCO (101)
FIRE 3 (106)
CONNELL
MESA
KAHLOT US
39
Franklin County Assessor's Office Personnel
Steve Marks Franklin County Assessor
Peter McEnderfer Chief Appraiser
Piper Mitchell Chief Deputy
Amy Schroeder Sales\ Permit Specialist
Carrie Mitchell MH\PP Specialist
Robin Moug GIS Technician
Brian Moneymaker Appraiser
Dee Macias Appraiser
Nikki Morgan Appraiser
Fennie Ho Appraiser