How is our Fire District funded?

Jefferson County Fire Protection District No. 2 is funded primarily through property taxes. 70% of the District's budgeted revenue for 2024 will come from property taxes. Property taxes are based on the assessed valuation of each property within the fire district’s boundaries.

Fire Levy

In accordance with Chapter 52.16 RCW, fire districts may levy up to a maximum of $1.50 per $1,000 of assessed valuation to carry out the purposes for which the fire district was created.

In earlier years, the District was able to rely on timber revenue but by the late 1980s that model became unsustainable. In 1988 District voters approved a fire levy of $0.75 per $1,000. In 2014 District voters approved an increase in the fire levy to $1.25.

Fire levies are subject to the constitutional 1% limit for regular property taxes and the statutory aggregate dollar rate limit of $5.90 per thousand dollars of assessed value and if either limit is exceeded, the fire levy is reduced.

For 2024, the District’s fire levy is calculated to be only $0.82304 per $1,000 of assessed valuation as a result of the limits.

EMS Levy

In accordance with Section 84.52.069 RCW, districts may levy a maximum of $0.50 per $1,000 of assessed value for emergency medical services (EMS).

In 2016 District voters approved an EMS levy of $0.50 to support full-time staffing. EMS levies are subject to the constitutional one percent limit for regular property taxes and If the limit is exceeded, the EMS levy is reduced.

By 2021, the District’s EMS levy had been reduced to $.044186 per $1,000 of assessed valuation. In 2021 District voters approved a measure to restore the EMS levy back to $0.50.

For 2024, the District’s EMS levy is calculated to be only $0.46332 per $1,000 of assessed valuation as a result  of the 1%  limit.

Want to know more?

For a better understanding of these concepts, see Municipal Research and Services Center (MRSC) webpage explaining Property Tax in Washington State (https://mrsc.org/explore-topics/finance/revenues/property-tax).

See also the Value, Levy and Data for Tax Year 2024 abstract from the Office of the Assessor of Jefferson County for a detailed statement of valuations and levy rates in Jefferson County.