How are property tax rates determined in Washington?

Property tax rates in Washington are set by each taxing district (municipality, school district, park district, library, etc.) based on their annual levy (the amount of tax revenue they need). The rate is calculated by dividing the levy by the total assessed value of all property in the district.

What is the composite tax rate?

The composite tax rate is the sum of all overlapping taxing district rates that apply to a specific property. A typical property may be taxed by several overlapping districts. The composite rate determines your total tax bill when multiplied by your property's assessed value.

Why do tax rates vary within the same town?

Properties within the same municipality can have different composite rates because overlapping districts (school, park, fire, library) have different boundaries. A home in one school district may have a different rate than a home two blocks away in a different school district.

Liberty Lake, WA Property Tax Rate 2026 — Full Breakdown by District

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Showing latest tax year with year-over-year changes. Full rate history available with a paid plan. View plans →

Property Tax — Tax Year 2025 (payable 2026)i

WA DOR Levy Detail

Municipal levy rate only. Does not include county, school, or special district levies. Your total property tax rate will be higher.

Composite Ratei

0.71%–1.13%+1.4%YoY

Varies by school district

Municipal Portioni

0.0885%-2%YoY9.6% of total

Effective Ratei

0.71%–1.13%

Est. Annual Taxi

$4K–$7K

Median Home Valuei

$577,500

Total Leviedi

$746.3M

Tax Per Capitai

$249

Rate varies by school district. Your actual rate depends on which school district your property falls in.

Rate Trend — click a year to explorei

20242025

Municipal

Other Districts

Where Your Tax Dollar Goesi

$0.27 Tekoa #80/265 Cap Proj

$0.27 Spokane #81 Enrichment

$0.27 West Valley #363 Enrichment

$0.27 Rosalia #410 Enrichment

$0.27 Mead #354 Enrichment

$0.27 Tekoa #80/265 Enrichment

$0.27 Central Valley #356 Enrichment

$0.24 Nine Mile #325/179 Enrichment

$0.22 Cheney #360 Enrichment

$0.22 Reardan #9 Enrichment

$0.20 Cheney #360 Bond

$0.19 East Valley #361 Enrichment

$0.18 St John #401 Enrichment

$0.17 Medical Lake #326 Enrichment

$0.17 Freeman #358 Enrichment

$0.17 Deer Park #414/200/60 Enrichment

$0.17 Liberty #362 Enrichment

$0.16 Freeman - #358 Bond

$0.16 Fire Dist #4

$0.16 Fire Dist #1

$0.16 Fire Dist #9 Special

$0.16 Fire Dist #3

$0.16 Fire Dist #10

$0.16 State School Part 1

$0.16 Riverside #416/62 Enrichment

$0.15 Pend Oreille (Newport) #415/61 Enrichment

$0.15 Spokane #81 Bond

$0.14 Fire Dist #8

$0.14 St John #401 Cap Proj

$0.13 Medical Lake #326 Bond

$0.13 Orchard Prairie #123 Enrichment

$0.13 Mead #354 Bond

$0.12 Fire Dist #13

$0.11 Deer Park #414/200/60 Bond

$0.11 West Valley #363 Cap Proj

$0.11 Fire Dist #1 Special

$0.10 Central Valley #356 Bond

$0.10 Spokane County

$0.10 Liberty Lake

$0.09 Liberty #362 Bond

$0.09 Great Northern #312 Enrichment

$0.09 State School Part 2

$0.09 Fire Dist #11

$0.08 East Valley #361 Cap Proj

$0.07 Fire Dist #9

$0.07 Reardan #9 Bond

$0.06 Fire Dist #2

$0.06 Fire Dist #12

$0.06 Fire Dist #5

$0.05 EMS City of Cheney

$0.05 EMS City of Spokane

$0.05 Fire Dist #8 Special

$0.05 EMS FD #4

$0.05 Rosalia #410 Cap Proj

$0.05 EMS City of Rockford

$0.05 Medical Lake #326 Cap Proj

$0.04 EMS FD #2

$0.04 EMS FD #12

$0.04 Central Valley #356 Cap Proj

$0.04 Nine Mile #325/179 Bond

$0.04 EMS FD #10

$0.04 Spokane Rural Library

$0.04 EMS FD #13

$0.03 EMS FD #11

$0.03 EMS FD #8

$0.02 Liberty #362 Cap Proj

$0.01 Fire Dist #13 Special

$0.01 Fire Dist #4 Bond

$0.01 Cemetery #1 Spangle Special

$0.01 Cheney #360 Cap Proj

$0.01 Cemetery #1 Spangle

$0.01 Cemetery #6 Waverly

$0.00 Cemetery #5 Milan

$0.00 Cemetery #4 Elk

$0.00 Cemetery #2 W Greenwood

$0.00 Cemetery #3 Moran

Estimated Tax by Home Valuei

$300K

$2,128–$3,404

$400K

$2,837–$4,538

$500K

$3,547–$5,673

$600K

$4,256–$6,808

$700K

$4,965–$7,942

$800K

$5,674–$9,077

$900K

$6,384–$10,211

Highlighted value is closest to median home value ($578K)

76 Overlapping Taxing Districtsi

Tekoa #80/265 Cap ProjUnit K-12

27.2%0.2512%

$7K levied

Spokane #81 EnrichmentUnit K-12

27.1%0.2500%

$91.6M levied

West Valley #363 EnrichmentUnit K-12

27.1%0.2500%

$9.6M levied

Rosalia #410 EnrichmentUnit K-12

27.1%0.2500%

$26K levied

Mead #354 EnrichmentUnit K-12

27.1%0.2500%

$28.8M levied

Tekoa #80/265 EnrichmentUnit K-12

27.1%0.2500%

$7K levied

Central Valley #356 EnrichmentUnit K-12

26.6%0.2448%

$44.1M levied

Nine Mile #325/179 EnrichmentUnit K-12

23.7%0.2189%

$1.6M levied

Cheney #360 EnrichmentUnit K-12

22.1%0.2036%

$16.2M levied

Reardan #9 EnrichmentUnit K-12

21.7%0.2004%

$1.2M levied

Cheney #360 BondUnit K-12

19.5%0.1794%

$14.3M levied

East Valley #361 EnrichmentUnit K-12

18.6%0.1719%

$11.2M levied

St John #401 EnrichmentUnit K-12

17.9%0.1648%

$4K levied

Medical Lake #326 EnrichmentUnit K-12

17.2%0.1582%

$2.0M levied

Freeman #358 EnrichmentUnit K-12

16.8%0.1546%

$1.9M levied

Deer Park #414/200/60 EnrichmentUnit K-12

16.8%0.1545%

$2.6M levied

Liberty #362 EnrichmentUnit K-12

16.7%0.1538%

$1.8M levied

Freeman - #358 Bond

16.4%0.1512%

$1.9M levied

Fire Dist #4i

16.3%0.1500%

$11.2M levied

Fire Dist #1i

16.3%0.1500%

$38.7M levied

Fire Dist #9 Speciali

16.2%0.1498%

$13.6M levied

Fire Dist #3i

16.2%0.1491%

$8.0M levied

Fire Dist #10i

16.2%0.1490%

$2.5M levied

State School Part 1Community College

16.2%0.1490%

$141.1M levied

Riverside #416/62 EnrichmentUnit K-12

16.1%0.1485%

$3.2M levied

Pend Oreille (Newport) #415/61 Enrichment

15.3%0.1409%

$46K levied

Spokane #81 BondUnit K-12

14.6%0.1343%

$49.2M levied

Fire Dist #8i

14.5%0.1336%

$8.0M levied

St John #401 Cap ProjUnit K-12

14.4%0.1325%

$3K levied

Medical Lake #326 BondUnit K-12

13.4%0.1234%

$1.6M levied

Orchard Prairie #123 EnrichmentUnit K-12

13%0.1199%

$225K levied

Mead #354 BondUnit K-12

12.9%0.1191%

$13.7M levied

Fire Dist #13i

11.9%0.1101%

$780K levied

Deer Park #414/200/60 BondUnit K-12

11.2%0.1031%

$1.8M levied

West Valley #363 Cap ProjUnit K-12

11%0.1017%

$3.9M levied

Fire Dist #1 Speciali

10.7%0.0991%

$25.3M levied

Central Valley #356 BondUnit K-12

10.3%0.0950%

$17.1M levied

Spokane Countyi

9.8%0.0900%

$30.3M levied

Liberty Lakei

9.6%0.0885%

$3.2M levied

Liberty #362 BondUnit K-12

9.4%0.0869%

$994K levied

Great Northern #312 EnrichmentUnit K-12

9.1%0.0841%

$224K levied

State School Part 2Community College

8.7%0.0803%

$75.3M levied

Fire Dist #11i

8.5%0.0781%

$113K levied

East Valley #361 Cap ProjUnit K-12

7.9%0.0729%

$4.8M levied

Fire Dist #9i

7.1%0.0655%

$6.0M levied

Reardan #9 BondUnit K-12

7%0.0642%

$385K levied

Fire Dist #2i

6.4%0.0593%

$101K levied

Fire Dist #12i

6.4%0.0589%

$50K levied

Fire Dist #5i

5.7%0.0525%

$151K levied

EMS City of Cheneyi

5.4%0.0500%

$596K levied

EMS City of Spokanei

5.4%0.0500%

$17.6M levied

Fire Dist #8 Speciali

5.4%0.0495%

$2.9M levied

EMS FD #4i

5.3%0.0489%

$3.7M levied

Rosalia #410 Cap ProjUnit K-12

5%0.0463%

$5K levied

EMS City of Rockfordi

5%0.0458%

$32K levied

Medical Lake #326 Cap ProjUnit K-12

4.9%0.0451%

$575K levied

EMS FD #2i

4.5%0.0419%

$71K levied

EMS FD #12i

4.4%0.0402%

$34K levied

Central Valley #356 Cap ProjUnit K-12

4.3%0.0397%

$7.1M levied

Nine Mile #325/179 BondUnit K-12

4.1%0.0376%

$280K levied

EMS FD #10i

3.8%0.0349%

$584K levied

Spokane Rural Libraryi

3.6%0.0334%

$18.7M levied

EMS FD #13i

3.6%0.0329%

$233K levied

EMS FD #11i

3.1%0.0286%

$42K levied

EMS FD #8i

3%0.0275%

$1.6M levied

Liberty #362 Cap ProjUnit K-12

1.7%0.0153%

$175K levied

Fire Dist #13 Speciali

1.3%0.0121%

$85K levied

Fire Dist #4 Bondi

1.1%0.0104%

$766K levied

Cemetery #1 Spangle Speciali

1.1%0.0098%

$20K levied

Cheney #360 Cap ProjUnit K-12

1%0.0093%

$739K levied

Cemetery #1 Spanglei

0.6%0.0054%

$11K levied

Cemetery #6 Waverlyi

0.5%0.0043%

$2K levied

Cemetery #5 Milani

0.4%0.0033%

$24K levied

Cemetery #4 Elki

0.3%0.0028%

$10K levied

Cemetery #2 W Greenwoodi

0.2%0.0015%

$8K levied

Cemetery #3 Morani

0.1%0.0009%

$27K levied

Liberty Lake, WA Property Tax Rate 2026 — Full Breakdown by District