What we do
The Department of Revenue’s Property Tax division oversees the administration of property taxation at state and local levels. This website serves as a resource for county assessors, treasurers, and boards of equalization in Washington state.
Responsibilities of our division include, but are not limited to:
- Developing rules, guidelines, and documentation affecting the assessment and taxation of property.
- Offering advice, guidance, and training to offices of county assessors, treasurers, and boards of equalization.
- Appraising the intercounty operating property of about 375 airline, railroad, power, gas, railroad car line, and communication companies.
- Reviewing, analyzing, reporting, and testifying on property tax legislation in coordination with other DOR divisions.
- Conducting county assessment ratio studies to set the state school levy and equalize the value of utilities to local taxing districts.
- Providing appraisal assistance to counties.
- Administering property tax exemptions or deferrals for nonprofit organizations and senior citizens.
- Conducting general compliance reviews to assess county compliance to state law in the areas of:
- County boards of equalization,
- Levy calculations,
- Revaluation programs for all counties,
- And administration of the current use program.