STEVE MARKS ASSESSOR · 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

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.

http://terra.co.franklin.wa.us/TaxSifter/Search/Results.aspx


http://terra.co.franklin.wa.us/TaxSifter/SalesSearch/SalesSearch.aspx


http://franklinwa.mapsifter.com/

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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


Kahlotus State Levy $1.90 Local M&O $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

18

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

19

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


187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000


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


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


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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



64301 FIRE DISTRICT #3 0.00000000 1.21707701 1.21707701


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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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


187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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


187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000





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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000





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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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

300 DISTRICT 300 3.93870208 5.54187006 9.48057214



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000



64301 FIRE DISTRICT #3 0.00000000 1.21707701 1.21707701


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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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


187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000




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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000





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



187 VETERANS RELIEF 0.00000000 0.01125026 0.01125026

191 MENTAL HEALTH 0.00000000 0.02500000 0.02500000





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


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


$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

Documents

STEVE MARKS ASSESSOR · 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