Programs

The Property Tax division provides guidance and oversight in many different programs ranging from Current Use to Utility Valuation.

Board of equalization

Current use

The Open Space Taxation Act allows eligible open space, farm and agricultural, and timberlands to be valued at their current use rather than their highest and best use.

Exemptions & deferrals

Washington State has four programs to assist individual homeowners with payment of property taxes and/or special assessments.

Levies

Personal property

Determine the value of real and personal property and the subsequent calculation of taxes.

Personal property tax articles

Ratio

The ratio study is the Department annual comparison of the relationship between the county assessed values of real and personal property and the market value of those properties. This is accomplished through the Department’s analysis of sales, market appraisals, current use appraisals and audits.

Ratio information study

Statewide commercial sales database

Revaluation

Tools and resources

County revaluation and inspection cycles

Destroyed property

Valuation

Valuation advisories

Utility company property valuation