Assessors are required to provide several reports to the Department throughout the year. As a result of feedback, the Department has created a list of those reports:
| Due Date | Report | How data is used | Why data is needed | Contact |
|---|---|---|---|---|
| 28 February |
Calendar Year Collections Report Reports property taxes collected for each roll including. additions, collections, cancellations, and the uncollected balance at the end of each year. |
Provides source data for Property Tax Statistics Report, used to respond to legislative staff questions and to complete data requests. | Statutorily required Annual Property Tax Statistics report cannot be completed until all 39 collections reports are received. |
Frank Willson |
| 28 February |
101 Levy Limitations Worksheets Used to calculate the levy limit for regular taxing districts and school districts. |
Data source for fiscal notes/estimates, source data for Property Tax Statistics, to develop responses to legislative staff questions, and to complete data requests. | Statutorily required Annual Property Tax Statistics report cannot be completed until all levy reports are received. Accurate fiscal notes and estimates provided to the legislature require accurate and complete data to prevent unintended consequences. | Frank Willson Research & Fiscal Analysis (360) 534-1527 FrankW@dor.wa.gov |
| 28 February |
Joint District Data Parent counties supply assessed value, rate, levy, and any relevant 101 levy limit calculations for joint taxing districts. |
Data used to develop fiscal notes/estimates, source data for Property Tax Statistics, to develop responses to legislative staff questions, and to complete data requests. | Statutorily required Annual Property Tax Statistics report cannot be completed until all levy reports are received. Accurate fiscal notes and estimates provided to the legislature require accurate and complete data to prevent unintended consequences. | Frank Willson Research & Fiscal Analysis (360) 534-1527 FrankW@dor.wa.gov |
| 28 February |
TCA Levy Totals Booklet Includes information for each tax code area (TCA), usually including the taxing districts, levies, and total rates for each TCA. |
Data used to develop fiscal notes/estimates, source data for Property Tax Statistics, to develop responses to legislative staff questions, and to complete data requests. | Statutorily required Annual Property Tax Statistics report cannot be completed until all levy reports are received. Accurate fiscal notes and estimates provided to the legislature require accurate and complete data to prevent unintended consequences. | Frank Willson Research & Fiscal Analysis (360) 534-1527 FrankW@dor.wa.gov |
| 28 February |
10 Page Levy Report List of every value, rate, and amount levied for each taxing district. |
Data used to develop fiscal notes/estimates, source data for Property Tax Statistics, to develop responses to legislative staff questions, and to complete data requests. | Statutorily required Annual Property Tax Statistics report cannot be completed until all levy reports are received. Accurate fiscal notes and estimates provided to the legislature require accurate and complete data to prevent unintended consequences. | Frank Willson Research & Fiscal Analysis (360) 534-1527 FrankW@dor.wa.gov |
| 28 February |
Senior and Disabled Relief Report Summarizes the amount of property tax relief granted by the senior citizen and disabled person exemption. |
Data used to develop fiscal notes/estimates, source data for Property Tax Statistics, to develop responses to legislative staff questions, and to complete data requests. | Statutorily required Annual Property Tax Statistics report cannot be completed until all reports are received. Accurate fiscal notes and estimates provided to the legislature require accurate and complete data to prevent unintended consequences. | Frank Willson Research & Fiscal Analysis (360) 534-1527 FrankW@dor.wa.gov |
| 28 February |
Final Values Updates real and personal property values for adjusting the state levy parts 1 and 2. |
Values change between when the abstract report is completed, and when taxes are actually levied. The state levy must be adjusted the next year for these changes in value, this report is used to make these required adjustments. | Corrections and adjustments to the state levy must be made in the year following the year the tax was levied. The state levy cannot be calculated until all 39 county reports are received. This allows necessary corrections or adjustments to be made timely. | Frank Willson Research & Fiscal Analysis (360) 534-1527 FrankW@dor.wa.gov |
| 28 February |
Roll Data Includes the entire real and personal property rolls for the assessment year. Data includes assessed values, market values, taxable values, exemption types, parcel numbers, owner names and addresses, land use codes, acres, and tax code areas. |
Data used to develop fiscal notes/estimates, to develop responses to legislative staff questions, and to complete data requests. | Accurate fiscal notes and estimates provided to the legislature require accurate and complete data to prevent unintended consequences. Reduces the number of DOR requests for additional data due to having complete and accurate roll data. | Frank Willson Research & Fiscal Analysis (360) 534-1527 FrankW@dor.wa.gov |
| 15 March |
County Statistics for Comparison Report (reporting form) As a follow-up to the Revaluation Progress Report, reports end-of-year information about appeals, completion of work, status of software/GIS, segregations, personal property auditing, and updates about final budget and staffing. It does not duplicate data requested in the Progress Report |
Data used by DOR to monitor appeal workload, county software usage, and to produce the Comparison of County Assessor Statistics report. | Provides DOR with county dates for completion of revaluation work, status of county appeal workload, and final budget and staffing data. This data is important to determine if a county is likely to complete their revaluation plan and for working with the assessor on mitigation of challenges. |
Marilyn O'Connell |
| 31 March |
Revaluation Plan Plans cover an inspection cycle of six years or less. General requirements for a plan include providing detailed descriptions of inspection cycles, revaluation workload, staffing and other resources. |
Allows DOR to ensure each county has a systematic plan for inspecting all real property at least once every six years and that all property is revalued annually. | Revaluation plans may vary in length (up to six years). By law, assessors must submit revaluation plans to DOR for review and approval. DOR reviews and approves plans and monitors compliance of approved plans | Marilyn O'Connell Property Tax (360) 534-1364 MarilynO@dor.wa.gov |
| 15 July |
Assessor's Certificate of Assessment Rolls to the County BOE Serves as a permanent record of locally assessed values for the county. Includes value of forest land, current use land, improvements on current use land, senior frozen value, real property, and personal property. |
Assessed values are used by DOR in the annual Ratio Study and the certification date may be used to determine the county board of equalization (BOE) regular convened session. | Assessors must certify the taxable (assessed) value of locally assessed real/personal property to the BOE with a copy to the DOR Ratio Specialist. Timeliness of DOR reconvene requests may be calculated using the certification date. | Mary Burket Property Tax (360) 534-1368 MaryBu@dor.wa.gov |
| 31 August |
Taxing District Boundary Report Taxing district boundary changes must be reported annually by August 31 or within 30 days of the change. While no specific format is required, all documentation submitted by the taxing district to the county auditor and the new map from the assessor should be provided |
Allows DOR to update GIS system taxing district and tax code area maps. | Ensures taxing district and tax code area boundaries are accurate and current. Also ensures taxpayers are paying the correct amount of taxes for the districts in the tax code area where their property is located. Accurate and timely information ensures utility values are apportioned to the correct tax code areas where the assets are located. | Susan Ragland Property Tax (360) 534-1369 SusanRa@dor.wa.gov |
| 1 September |
Personal Property Stratification Report Used to determine the number of appraisals included in the ratio study and for ratio calculation. The most current certified assessment roll is used for stratification. |
Necessary for utilization in the random sampling process for the next year’s personal property ratio studies. | Parcel stratification reports are essential for DOR to calculate the county personal property ratio to equalize the state school levy. | Mary Burket Property Tax (360) 534-1368 MaryBu@dor.wa.gov |
| 15 September |
Assessor's Certificate of New Construction Value to the County BOE Provides the value of new construction added to the assessment roll. |
Values are used by DOR for the annual Ratio Study and the certification date may be used to determine the county board of equalization (BOE) regular convened session. | Assessors must certify the value of new construction added to the assessment roll to the BOE with a copy to the DOR Ratio Specialist. Timeliness of DOR reconvene requests may be calculated using the certification date. | Mary Burket Property Tax (360) 534-1368 MaryBu@dor.wa.gov |
| 15 October |
County Revaluation Progress Report Annual progress report on completion of approved Revaluation plan. Includes information on physical inspections, valuations scheduled and completed, valuation methods, completion date for key tasks, new construction data, and proposed budget and staffing for the next year. |
Data is used to produce the Comparison of County Assessor Statistic report and to monitor compliance with approved revaluation plans. Assessors may use data to justify filling vacant positions or hiring additional staff to complete required work in a timely manner. | Assists DOR in determining if all real property is inspected in each inspection area annually, and if the revaluation plan needs adjustments or amendments. Helps DOR identify counties at risk for not complying with an approved revaluation plan, requiring notification of the county legislative authority. | Marilyn O'Connell Property Tax (360) 534-1364 MarilynO@dor.wa.gov |
| 31 October |
Abstract of Assessed Values Report Includes senior citizen exemption data, current use values, new construction values, real property values subject to regular levies, personal property values, property values based on land use codes, and other miscellaneous data. |
Essential for calculating the state levy. Data also used to develop fiscal notes/estimates, source data for Property Tax Statistics and Comparison of County Assessor Statistics Reports, to develop responses to legislative staff questions, and to complete data requests. | The state levy cannot be calculated until all 39 county abstracts are received. The same is true for the annual Property Tax Statistics report, which cannot be completed until all abstracts are received. Accurate fiscal notes and estimates provided to the legislature require accurate and complete data to prevent unintended consequences. | Frank Willson Research & Fiscal Analysis (360) 534-1527 FrankW@dor.wa.gov |
| *** |
Current Use Stratification Report Used to determine the number of appraisals included in the ratio study and for ratio calculation. The most current certified assessment roll is used for stratification. |
Used by DOR to calculate the current year current use property ratios. Necessary for utilization in the random sampling process for the next year’s ratio studies. | Stratification reports are essential for DOR to calculate the county current use property ratio to equalize the state school levy. | Mary Burket Property Tax (360) 534-1368 MaryBu@dor.wa.gov |
| *** |
Real Property Sales Study (Ratio Study Valid and Invalid Sales Report) Study includes all sales occurring in a county between May 1 (preceding January of the current assessment year) and April 30 (of the current assessment year). |
Used by DOR to calculate the current year real property ratios. | The Assessor is required to submit a sales study to DOR each year. 1% is deducted from each recorded sales price, as adjustments for values transferred that are not assessable as real property. All sales must be reviewed and coded as valid or invalid sales (WAC 458-53- 070 & 080). All assessed values must be updated to reflect the current year value prior to the report being run. | Mary Burket Property Tax (360) 534-1368 MaryBu@dor.wa.gov |
| *** |
Real Property Stratification Report Grouping of real property within each county into homogeneous classifications based upon certain criteria to obtain representative samples. Used to determine the number of appraisals included in the ratio study and for ratio calculation. The most current certified assessment roll is used for stratification. Counties must stratify the roll using a land use code stratification system as prescribed by DOR (WAC 458-53-030). |
Used by DOR to calculate the current year real property ratios. Necessary for utilization in the random sampling process for the next year’s real property ratio studies. | Sales stratification reports are essential for DOR to calculate the county real property ratio to equalize the state school levy. | Mary Burket Property Tax (360) 534-1368 MaryBu@dor.wa.gov |
*** Report due as soon as possible after rolls are closed. Ratio will be estimated if report(s) are not received by November 30 (RCW 84.48.080)