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Levy basics
State laws limit the tax rate taxing districts can levy. For example hospital districts can not levy higher than $.75 per thousand of assessed value. This does not mean they are allowed to collect $.75 cents per thousand every year.
For example, when San Juan County Hospital District No. 1 was formed in 1990, voters approved a levy rate of $.75 per thousand. The assessed value of the district was multiplied by $.75 cents to determine the dollar amount the district could collect. This was the base amount. Every year thereafter the district could collect 106 percent of the previous year’s amount. Because the assessed value of the district is reassessed every three years, the levy rate – the amount per thousand changes. When the assessments go up, the amount that needs to be collected per thousand to equal the dollar amount the district is allowed to collect decreases.
So taxing districts can collect more money each year – the six percent increase – even though the amount per thousand decreases.
Taxing districts are allowed to ask voters to reset the base rate. If voters approve a levy lid lift the dollar amount the district is allowed to collect can increase by more than six percent.
San Juan County Hospital District is doing that by asking voters to approve a levy rate of $.75 per thousand on the Nov. 7 ballot. Currently the rate per thousand the district collects is $.60 per thousand. If voters approve, in 2001, the district will collect $.75 cents per thousand of the 2000 assessed valuation of the district. This would set a new base rate for the district.
Every year after that, the hospital district could increase the dollar amount collected by six percent over the previous year's amount.
San Juan County Property Tax Comparison
1999 - 2001
| STATE LEVY | |||
| YEAR | 1999 | 2000 | 2001 |
| AMOUNT | $9,639,896 | $9,671,907 | $11,282,712 |
| DIFFERENCE from previous year |
+.33 % $32,011 |
+16.65 % $1,610,805 |
|
| LOCAL SCHOOL LEVY | |||
San Juan Island | |||
| AMOUNT | $2,684,908 | $2,750,924 | $2,800,968 |
| DIFFERENCE from previous year |
+2.45% $66,016 |
+1.82% $50,044 |
|
Orcas Island | |||
| AMOUNT | $1,745,268 | $1,467,069 | $1,459,019 |
| DIFFERENCE from previous year |
-.15.94 % $278,199 |
-.55% $8,050 |
|
|
Lopez Island | |||
| AMOUNT | $1,081,974 | $1,169,767 | $1,245,856 |
| DIFFERENCE from previous year |
+8.11% $87,793 |
6.50% $76,089 |
|
| COUNTY CURRENT | |||
| AMOUNT | $2,430,615 | $2,756,413 | $2,608,080 |
| DIFFERENCE from previous year |
$325,798 or 13.40 percent |
-5.38 $148,333 |
|
| CONSERVATION FUTURES | |||
| AMOUNT | $ 177,115 | $191,103 | $209,666 |
| DIFFERENCE from previous year |
+7.78% $13,988 |
9.71 $18,563 |
|
| COUNTY ROAD | |||
| AMOUNT | $1,665,366 | $1,517,615 | $1,870,241 |
| DIFFERENCE from previous year |
+8.87% $147,751 |
+23.24 $352,626 |
|
| FIRE DISTRICTS | |||
|
San Juan Fire | |||
| AMOUNT | $592,119 | $816,148 | $816,152 |
| DIFFERENCE from previous year |
37.83% $224,029 |
+.00% $4 | |
| Orcas Fire & EMS | |||
| AMOUNT | $764,391 | $1,353,002 | $1,381,053* |
| DIFFERENCE from previous year |
77% $588,611 |
+2.07% $28,051 |
|
|
Lopez Fire | |||
| AMOUNT | $344,381 | $371,629 | $382,112 |
| DIFFERENCE from previous year |
7.91% $27,248 |
+2.82% $10,483 |
|
|
Shaw Fire | |||
| AMOUNT | $44,794 | $47,168 | $48,667 |
| DIFFERENCE from previous year |
5.30% $2,374 |
+3.18% $1,499 |
|
| PORT DISTRICTS | |||
Friday Harbor |
|||
| AMOUNT | $262,629 | $282,695 | $310,532 |
| DIFFERENCE from previous year |
7.64% $20,068 |
+9.85% $27,837 |
|
Orcas | |||
| AMOUNT | $69,995 | $69,995 | $90,000 |
| DIFFERENCE from previous year |
No change | 28.58% $20,005 |
|
Lopez | |||
| AMOUNT | $54,177 | $60,628 | $66,055 |
| DIFFERENCE from previous year |
11.90% $6,451 |
+8.95% $5,427 |
|
CEMETERY Districts | |||
San Juan | |||
| AMOUNT | $19,335 | $19,147 | $21,036 |
| DIFFERENCE from previous year |
.97% $188 |
9.87% $1,889 |
|
Orcas | |||
| AMOUNT | $13,997 | $14,001 | $14,000 |
| DIFFERENCE from previous year |
$4 or .02 percent |
-.01% $;1.00 |
|
| LIBRARY DISTRICTS | |||
|
San Juan | |||
| AMOUNT | $571,355 | $580,554 | $637,703 |
| DIFFERENCE from previous year |
1.61% $9,199 |
+9.84% $57,149 |
|
|
Orcas | |||
| AMOUNT | $318,264 | $360,410 | $377,763 |
| DIFFERENCE from previous year |
$42,146 or 13.24. |
+4.81 $17,353 |
|
|
Lopez | |||
| AMOUNT | $230,072 | $235,450 | $242,104 |
| DIFFERENCE from previous year |
2.33% $5,378 |
2.83% $6,654 |
|
| TOWN OF FRIDAY HARBOR | |||
| AMOUNT | $255,392 | $273,904 | $301,562 |
| DIFFERENCE from previous year |
7.24% $18,512 |
10.10% $27,658 |
|
| TOWN FIRE BOND | |||
| AMOUNT | $37,800 | $40,499 | $37,800 |
| DIFFERENCE from previous year |
7.14% $2,699. |
6.66% $2,699 |
|
| SAN JUAN ISLAND HOSPITAL DISTRICT NO. 1 | |||
| AMOUNT | $619,995 | $766,914 | $1,144,632* |
| DIFFERENCE from previous year |
23.69% $146,919 |
46.25% $377,718 |
|
| San Juan Island EMS | |||
| AMOUNT | $371,708 | $365,066 | $484,410 |
| DIFFERENCE from previous year |
1.78% $6,642 |
32.69% $119,344 | |
| San Juan Park & Rec. (Island Rec) | |||
| AMOUNT | $57,136 | $116,111 | $127,546 |
| DIFFERENCE from previous year |
103.21% $58,970 (Voter approved) |
9.85% $11,435 | |
| TOTAL | |||
| AMOUNT | $24,052,652 | $25,298,119 | $27,959,669 |
| DIFFERENCE from previous year |
5.17% $1,245,1437 |
+10.52 $2,661,550 | |
