The Port tax levy consists of approximately three percent of the total annual taxes collected by Cowlitz County.

The 2009 Port tax levy is currently 39 cents per $1,000 of assessed value of taxable property. The average Port District taxpayer pays $58.50 in taxes to the Port for a home valued at $150,000.

Tax levy funds assessed for the year 2008 and payable for the year 2009 are six percent of the Port's annual budget. Tax levy funds are used for capital facilities improvements, equipment purchases and repayment of general obligation bond debt. These improvements are designed to produce more tonnage, more ship calls and more economic activity in the Port District community, directly and indirectly benefiting taxpayers in the form of jobs and commerce.

In 1911 the Legislature authorized citizens to form port districts and implement an annual tax levy of $2 per $1,000 of assessed value of taxable property within the district. Since 1911 the Legislature has reduced the annual property tax authorization for port districts to 45 cents per $1,000 of assessed value of taxable property within the district.

Taxes are subject to the regular property tax increase limitation (RCW 84.55), which restricts the total dollar amount of regular property taxes levied by the Port to the amount of such taxes levied in the highest of the three most recent years multiplied by a limit factor, plus an adjustment to account for taxes on new construction at the previous year's rate and any increase in value of state-assessed properties.  The limit is defined as the greater of (1) the lesser of 101 percent or 100 percent plus inflation or (2) any percent up to 101 percent, if approved by a majority vote plus one vote of the Board of Commissioners, upon a finding of substantial need.

Since the regular property tax increase limitation applies to the total dollar amount levied rather than to levy rates, increases in the assessed value of all property in the port district (excluding new construction) which exceed the growth in taxes allowed by the limit factor result in decreased regular tax levy rates, unless voters authorize a higher levy.