Regular Levies are taxes that a district may impose each year without voter approval. Regular property tax levies are subject to several statutory and constitutional limits.

• The "levy limit" restricts the increase of the levy of individual taxing districts to one percent or to the implicit price deflator, whichever is lower.  The base to which the increase is applied is the highest allowable levy since 1986. Amounts attributable to new construction and to increases in utility values are added to the allowed percentage increase. 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 the following rate, which is determined by the type of district. (The regular districts can also have voter approval for levy rate increases, purpose and/or length of time.) RCW 84.52.010

• 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 1972 AMENDMENT STATE CONSTITUTION, ARTICLE VII, Sec. 2 and RCW 84.52.050

Voters within a district may approve excess or special levies. These levies may be for maintenance and operation (M&O) or for construction of buildings or other facilities. M&O levies are generally limited to one year except school districts are permitted to vote on four- year levies. Levies to finance general obligation bonds for capital improvement purposes usually obligate the voters to pay annual principal and interest costs over a period of several years. Voter approved excess or special levies are over and above the statutory and constitutional limitations. Qualified senior/disabled persons are exempt from these levies. RCW 84.52.052