Supported by direct taxes specifically for the purpose of supporting libraries that are levied annually on properties in the district or region.
Levy rates are established by the board of trustees within the constricts of state law, and are expressed as a ratio of cents per thousand dollars of taxable property (up to 50 cents per $1,000 assessed valuation) in the library district.
See also RCW 27.12.050 and RCW 27.12.222.
Levy rates are established by the board of trustees within the constricts of state law, and are expressed as a ratio of cents per thousand dollars of taxable property (up to 50 cents per $1,000 assessed valuation) in the library district. The levy rate must be uniform in all counties.
See also RCW 27.12.150
See also RCW 27.12.420
"Except as provided in this section, a rural partial-county library district is subject to all the provisions of law applicable to a rural county library district and shall have all the powers, duties, and authorities of a rural county library district, including, but not limited to, the authority to impose property taxes, incur debt, and annex a city of town with a population of less than one hundred thousand at the time of the annexation that is located in the same county as the rural partial-county library district."
See also RCW 27.12.470
Regional libraries are composed of two or more governmental units, serving the populations of all of the units. Expenses are borne by all units, apportioned under terms of a contract. Sources of funding (e.g., property taxes, city appropriation) may vary, depending on the types of governmental entities that comprise the regional library.
Expenses are apportioned between contracting parties on the basis of the contract. (See also Interlocal Cooperation Act, RCW 39.34.) The treasurer of one of the governmental units, as specified in the contract, has custody of the funds of the regional library; the treasurers of the other governmental units transfer all moneys collected for free public library purposes in their respective governmental units to the custodian of funds on a quarterly basis.
Note: Although many library systems in Washington are popularly called “regional libraries,” most are in fact either rural library districts or intercounty rural library districts under Washington law.
See also RCW 27.12.080
As a department of the city, municipal public libraries are funded through annual appropriations from the city’s general fund. The general fund is derived from property tax, sales tax, licensing fees, etc.
Note: The city may choose to allocate additional funds for special library projects. When large capital projects are planned, the city, with the library’s support, may ask voters to approve a special extensive remodeling of an old library, or technological improvements.
See also RCW 35.32A.030
Municipalities that contract for service with a library district pay an annual fee. The fee amount and/or the method of determining the fee is set in the contract. The fee is usually equal to the library district’s levy rate, if it would be applied against the assessed valuation of the property in the city. The contract fee is usually paid from the city’s general fund.
Note: Cities in some districts also provide and maintain the library building.
Annexed municipalities pay for library service through a direct tax on property. The levy rate adopted by a library district is uniform throughout the district, including annexed areas.
A few communities have libraries that are open to the public although they receive all, or most, of their funding from private sources such as endowments, trusts, or donations. It is especially critical for trustees to reach out and tell donors how much the library appreciates their support. Never be complacent!