As part of the Waterfront Seattle funding plan, Seattle City Council established a Local Improvement District (LID) in January 2019. One funding mechanism among many, the Waterfront LID is a tool through which property owners in the LID contribute to a portion of the Waterfront Seattle improvement costs through LID assessments. The Waterfront LID improvements are within Waterfront Seattle.


On June 14, 2021, Council passed the Waterfront LID Assessment Roll Ordinance. This is the ordinance to confirm the final assessment amounts for the Waterfront LID. You may review the presentation overview of the legislation from the Public Assets and Native Communities Committee on June 4, 2021. 

The proposed final assessment roll is on file and available to be viewed at the Office of the City Clerk and online: proposed final assessment roll. Now that Council has confirmed the assessment roll ordinance, the proposed final assessment roll will be updated as directed by the ordinance and will be filed with the City Clerk.  

Later this summer, property owners will have the option to prepay all or part of their assessment during a 30-day prepayment period. The City will mail final assessment notices to each owner or reputed owner at the address shown on the tax rolls of the King County Treasurer. The notices will list the assessment amount and will have details about the option to prepay assessments.  

As stated in the LID formation ordinance, property owners who choose to pay their assessment in full during the 30-day prepayment period will receive a discount on the total amount of their assessment for their portion of the costs of financing that is included in their final LID assessment.  

After the 30-day prepayment period ends, any remaining balance of an assessment will be financed, and the first annual installment will be due one year later. The assessment roll ordinance directs that any remaining principal balance of assessment be financed over a 20-year period. For the first 10 years, annual installments will be interest-only installments; only interest on the principal balance of the assessment will be due in years 1-10. In years 11-20, installments will be equal annual principal plus interest installments.  


The schedule below outlines the process to confirm the Waterfront LID assessment roll.

An LID is a funding tool governed by state law, by which property owners pay to help fund the costs of public improvements that directly benefit their property. For the Waterfront LID, property owners will contribute to a portion of the improvement costs based on the “special benefit” they will receive from those improvements.

The LID is a key component of the Waterfront Seattle Program funding plan, along with City and State funding and private philanthropy. An LID was included in the Waterfront Strategic Plan and approved by Council in 2012.

The graphic below shows the LID process beginning in 2019.

In January 2019, Council passed, and Mayor Durkan signed into law, an ordinance officially forming the Waterfront LID. This ordinance commits the City to not exceeding $160 million in LID funding, plus the amounts necessary to pay the costs of financing.

Following the formation ordinance, the City hired an independent consultant to develop the final special benefit study and proposed final assessment roll for the Waterfront LID. The 

On November 18, 2019, Council passed Resolution 31915 which initiated the process to confirm Waterfront LID assessments. An Assessment Roll Hearing was held on February 4th, 2020, was continued to later dates and times, and concluded in July 2020. The Hearing Examiner filed a written report with the City Clerk on Tuesday, September 8th, 2020. You may access the report here. Consistent with the Findings and Recommendation of the Hearing Examiner, Council passed Resolution 31979 on November 9, 2020, to remand 17 properties and return jurisdiction to the Hearing Examiner for a final recommendation. The Hearing Examiner filed the final written report with the City Clerk on Monday, February 1, 2021. You may access the final report here.

Related documents

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