FREQUENTLY ASKED QUESTIONS

                         Deception Pass Bridge, connecting Whidbey Island to Pass Island.

The following commonly asked questions and their answers provide an overview of the Island County Assessor's responsibilities and the underlying laws by which they were established.

Important facts about the Assessor's Office-

  • The Assessor performs the function of an appraiser in placing a dollar value on your home or other property.
  • The total amount of regular property taxes that are collected do not increase because total assessed values increase.
  • The Assessor does not establish the dollar amount of taxes that will be collected, but chooses the lowest amount from a group of state-imposed alternatives.
  • The tax rate for each district is either specifically voted by taxpayers or calculated mathematically by the Assessor based upon state limitations, budgets submitted by taxing districts, and the assessed value for the district.
  • The Assessor does not bill for or collect property taxes. The County Treasurer's Office bills and collects taxes.

QUESTIONS:                                                                   

 

 Mailing address changes:

  • Contact our office 9-4 Monday through Thursday and we can assist you with your mailing address correction.

Ownership name changes due to Death or Divorce:

Submit to our office the following documents.

Death

  • Copy of the death certificate for the deceased owner from whom the property is being transferred.
  • Copy of a will, probate order, or community property agreement identifying the property being transferred and the name of the person to whom the property is being transferred.

Divorce or lawsuit

  • Copy of the court order identifying:
    • the property being transferred,
    • the name of the owner from whom the property is being transferred, and
    • the name of the new owner to whom the property is being transferred.

Legal Name change

  • Identification
  • Copy of court order changing your name. 
  • The parcel number(s) of the property you own to which you want the name change applied.

 

HOW IS REAL PROPERTY APPRAISED?

To uniformly appraise the property in Island County, the Assessor has hired a trained and experienced staff of professional appraisers as provided in Chapter 36.21 RCW.  These appraisers specialize in mass appraisal.

Island County is an annual county responsible for the appraisal and apportionment of over 50,000 parcels of real property each year.   Appraisal methods used in Island County comply with the basic practices and procedures used in the appraisal profession and rely heavily upon Computer-Assisted Mass Appraisal (CAMA).  Without the aide of reliable computers and software, the appraisal task would be less efficient and more costly.

Three approaches may be used to determine real property value. they are:

  1. Market Data: The market data (sales comparison) approach uses sales of comparable (not identical) properties and adjusts the sales price for time, location, and other components of the property that differ to estimate the value of the subject property.  This method is the most reliable for all property when sufficient sales of comparable properties exist.
  2. Cost: The reproduction or replacement cost new (of structures), less accrued depreciation derived from market analysis is combined with the estimated value of land based upon sales.  Land values may be derived from sales of similar vacant land or improved land by subtracting the estimated value of improvements from sales prices.
  3. Income: The income approach relies upon the capitalization of economic rents or discounted cash flow analysis.  Income data is collected for commercial properties to estimate market rents and market expenses.  Sales are used to develop an appropriate capitalization rate.

 



HOW IS PERSONAL PROPERTY APPRAISED?


Most personal property assessments are based on information provided by the taxpayer on personal property affidavit forms furnished by the Assessor. The affidavits are mailed to established accounts by January 1 each year, and must be returned to the Assessor by April 30. Affidavits for new business reporting for the first time may be mailed after January 1. Extensions of filing date are not granted . A tax penalty of 5% per month will be applied to affidavits received after April 30. The Assessor may waive the penalty if the late filing is due to reasonable cause. A penalty of 25% of the tax due in the following year will be applied for failure to file an affidavit.

The Assessor uses information provided by the taxpayer to determine value, taking into consideration the age, cost, and type of property. When the affidavit is processed and the property valued and entered on the assessment roll, a Personal Property Assessment Notice is mailed to the taxpayer.

Personal Property^


 


WHAT DETERMINES THE PROPERTY TAX AMOUNT?


The cost of local government determines how much property tax will be levied. These costs include operating costs of schools; city and county government; and other taxing districts such as county, county roads, library, hospital, fire and sewer districts.  All property taxes fund local government.

Regular taxing districts submit requests to the Assessor who ensures that the lawful limits for the levies have not been exceeded.  If they are, the Assessor will select the the appropriate levy amount by applying the six levy constraints below:

A large portion of each property tax dollar goes to pay off bonds or special levies voted in by citizens for such capital costs as school buildings and other public projects. 

In 2009, the portion of each tax bill that was "voter imposed" ranged from 32% to 47% depending upon the districts in which your property is located.


HOW ARE PROPERTY TAX LEVIES ESTABLISHED?


The State Constitution, statutory levy limits set by the legislature, and excess levies approved by the voters are used to calculate the total property tax levy.

The tax rate on your property is determined by dividing the dollar amount required for the taxing district by the total taxable value of property within the district, and then adding up the rates of the various districts in which your district is located.

The assessed value of your property multiplied by the combined rate produces a tax amount which is your fair share of the total property tax levy in your area. The Island County Treasurer issues tax statements and taxes are paid to the Island County Treasurer's Office.

For a quick outline of the taxation process, click TAXATION.

WHAT ARE THE LEGAL PROPERTY TAX LIMITS?

Regular levies are on-going levies that are collected to fund general government functions.  All taxing districts are limited as to the amount of taxes they may levy by the state constitution, statute, voters, or a combination of the three. 

Of the six limits listed below, the one that yields the lowest property tax determines how much tax will be collected for each regular levy. 

Voters may authorize taxing districts to levy additional amounts over and above some of the statutory and constitutional limits listed below.

 

Budgets / Certifications:

The budget of each district is their certified levy and will override any other limitation as long as it is lower.  Thus, a district requested $1,000,000 but budgeted for only $900,000 would be entitled to collect no more than $900,000 in taxes for that budget year.

If a regular district's budget exceeds the resolution, they would be limited to collecting the amount authorized in the resolution, even if they would have otherwise been entitled to collect the higher amount.

If a district were to fail to certify their budget or levy to the county for the upcoming year, they would not entitled to collect any property taxes that year.

Statutory maximum rate for districts:

RCW 84.52.043 establishes the maximum levy rate for the types of taxing districts (the state, counties, cities and towns, fire districts and the like).

The 101% levy limit:

In 1971, RCW Chapter 84.55 established a limitation on the increase on property taxes for regular taxing districts. The current limitation each year for most districts is 101% of the highest, lawful levy since 1985, plus an additional amount to allow for new construction within the district.   Thus, if a district's maximum levy were $1,000,000, the 101% limit would allow them to increase to $1,010,000 the following year.

The 101% limit applies to the total amount of revenue collected for a taxing district, not to an individual's property tax.

With majority voter approval, districts may increase their budgets or levies in excess of the 101% limit.  If approved, such a vote would allow the district to exercise more levy authority for at least one year.  

These "Lid Lifts" as they are called, may be temporary (by default) or permanent.  The 1% constitutional limit and the statutory maximum rates may not be exceeded, regardless of voter approval, unless the district has been specifically excluded by statute.

Resolutions and Ordinances:

Each regular taxing district is required to make a resolution each year if they plan to apply the rules for an increase under the 101% levy limit. 

The district is limited to the lower of 101% of the previous highest lawful levy or 1+ the Implicit Price Deflator for Personal Consumption Expenditures (IPD), as of July of the year preceding the tax year.  If the IPD were .8%, then the resolution could be no more than 100.8% instead of the 101% that would have otherwise been authorized.

Districts with populations under 10,000 may elect to apply the maximum 101% factor even if the IPD is under 1%.  However, districts with populations over 10,000 would hold to have a public hearing and pass a second resolution by a super majority (60%) stating a substantial need existed to exceed the IPD limit.

If the amount of the resolution is less than the maximum levy calculated using these limits, they would only be entitled to collect the lower amount.

The $5.90 aggregate limit for regular levies:

In addition, the statute establishes a maximum aggregate rate of $5.90 per $1,000 of assessed value for regular districts such as counties, cities, fire districts, library districts and certain other junior taxing districts. The state levy for support of common schools is a regular levy but is not subject to the $5.90 limit, although it is subject to the constitutional $10 per $1000 limit (1% constitutional limit).   EMS districts, Park and Recreation districts, Conservation Futures levies, and Port districts are also exempt form the $5.90 calculation.

The 1% constitutional limit for regular levies:

The primary limitation on property taxes was established by a 1972 amendment to Article 7, Section 2 of the Washington State Constitution.  This provision was codified as RCW 84.52.050 and limits the total regular property tax levy to a maximum of $10.00 per $1,000 of the market value of property (1%). Excluded from this limit are levies for ports and public utility districts as well as voted special levies which are not regular levies.

HOW DO I APPEAL MY ASSESSED VALUE?

An Appraisal is an Opinion of Value

Determining the market value of your property is a process of evaluating evidence to reach an opinion of value.  Since the final determination is an opinion, it is subject to dispute. 

Contact the Appraiser

Always feel free to contact our office if you disagree with the value that the Assessor placed upon your property.  The appraisal staff is interested in any new information about your property that may not have been available to them at the time the appraisal was made.  Annually, the appraisers make adjustments to account for the new information that you provide and reduce more assessments as a result than does the board of equalization or board of tax appeals.

To appeal your assessment to the Island County Board of Equalization, you must file within 30 days from the date on the front of your notice, unless extenuating circumstances prevented you from filing.  In certain limited circumstances, the board can be reconvened.  The board of equalization is independent of the Assessor's Office.

Forms and Publications

If you decide to appeal the value of your property to the board of equalization, please take the time to review the Washington State Department of Revenue publication, Appealing Your Property Assessment to the County Board of Equalization, for details about how the board works and how best to proceed with your presentation.

All appeals of the assessed value of property should first be directed to the Island County Board of Equalization.  The most recent is available on this site.  You may also have a form mailed to you, e-mailed to you, or pick up a form from either the Assessor's office, the Camano Annex Office, or the Clerk of the Board of Equalization, Don Mason.

State Board of Tax Appeals

Decisions of the Board of Equalization may be appealed to the State Board of Tax Appeals (SBTA).  Some appeals may be made directly to the State Board of Tax Appeals. 

Two methods of appeal are available at the SBTA:

  • Formal - Both sides are typically represented by attorneys, the rules of evidence apply, and the final determination may be appealed to Superior Court.  Only evidence presented to the board may be used in court.
  • Informal - A hearing examiner conducts the hearing, which is similar to the BOE hearing.  The final decision may be challenged by writing by submitting a written "Exception" to the decision, which will be reviewed by the full board.  However, there is no further level of appeal available in an informal hearing.

Evidence

Don't attend the hearing unprepared.  You must have clear, cogent and convincing evidence to persuade the hearing officials that your opinion of value is more reasonable. 

You are not required to "prove" anything at a hearing, but merely convince the hearing examiner(s) that the available evidence more reasonably reflects the market value of your property as of the assessment date.

Sales are always the best evidence that you can present to a board.  The board gives sales greater weight if the sales:

  • are close to the date of appraisal
  • do not involve undue influence, such as foreclosure sales, sales between relatives, gifts of love and affection, etc.
  • are in a similar geographic neighborhood
  • are physically similar to the property that is the subject of the appeal

Other factors are also useful to bring to the board's attention, such as

  • deterioration of structures of which the assessor was unaware
  • recent governmental restrictions
  • recent detrimental changes in the neighborhood
  • material errors on the assessment record, such as measurements of structures, the size of the site, etc.

Remember, although sales are historical facts, an appraisal is always an opinion.  Value is not necessarily the same as price, although sales prices are part of the evidence used to estimate value.

For best results, try to remain focused on the the market value of your property.  Board members are not generally swayed by emotional outbursts, recriminations, accusations, or personal attacks.  A calm, respectful, truthful, and assertive approach makes your case easier to follow and understand for all parties.

HOW DO I APPLY FOR AN EXEMPTION?

WHO MAKES MAPS FOR THE ASSESSOR?

THE ASSESSOR IS REQUIRED TO MAINTAIN COUNTY MAPS

RCW 84.40.160 Manner of listing real estate -- Maps.

" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The assessor shall prepare and possess a complete set of maps drawn to indicate parcel configuration for lands in the county. The assessor shall continually update the maps to reflect transfers, conveyances, acquisitions, or any other transaction or event that changes the boundaries of any parcel and shall renumber the parcels or prepare new map pages for any portion of the maps to show combinations or divisions of parcels. "

Visit our web-page on Assessor's Maps.

HOW DOES ISLAND COUNTY'S GENERAL LEVY (COUNTY CURRENT EXPENSE) COMPARE WITH OTHER COUNTIES THROUGHOUT THE STATE?

Of the 39 counties in the State of Washington, Island County is ranked:

    • 10th in total value,
    • 14th in total population,
    • 19th in total levy,
    • 36th in property tax per capita, and
    • 39th in tax rate.

The statutory limit for a county tax rate is $1.80 per thousand of assessed value.  In 2010, Island County's rate was $0.51376238 per thousand of assessed value.

Seven of the other eight counties with populations between 50,000 an 100,000 have total levies that are from $1,000,000 to $8,000,000 higher than Island County.  Five of those seven counties have a smaller population than Island County.

The two counties in the state that are closest in population to Island County, Lewis and Grant, have total levies that exceed Island County's levy by $2,375,000 and $3,882,861 respectively.

County General Levies with Populations Between 50,000 and 100,000 
County
      Population 
     Total Levy 
     Difference 
 Per Capita
Walla Walla
          59,200
      7,061,202.00
    -439,296.00
  119.10
Island
          80,300
      7,500,498.00
    00.00
93.41
Mason
          56,800
      8,484,961.00
      984,463.00
149.38
Grays Harbor
          71,200
      8,815,657.00
      1,315,159.00
123.82
Clallam
          69,500
      9,217,839.00
      1,717,341.00
132.63
Lewis
          75,200
      9,875,498.00
      2,375,000.00
131.32
Chelan
          72,600
    10,203,508.00
   2,703,010.00
140.54
Grant
          86,100
    11,383,359.00
    3,882,861.00
132.21
Cowlitz
          99,600
    15,617,600.00
    8,117,102.00
156.80

OTHER QUESTIONS?

Feel free to contact the Island County Assessor's Office for any other questions that you may have.  You may e-mail, write, call, or stop by for a visit between 9:00 AM and 4:00 PM, Monday through Thursday, except holidays.

Our mailing address is:

Island County Assessor's Office

P.O. Box 5000

Coupeville, WA, 98239-5000

Please be patient with us.  We have a long phone tree and due to severe budget shortages, can no longer afford to have receptionists to answer phones or greet you when you come to the office.

Our phone numbers are:

360-679-7303 - Our main number is toll-free from Central or North Whidbey Island.

360-321-5111 - Toll free from South Whidbey Island (ask for Assessor's Office).

360-629-4522 - Toll free from Camano Island (ask for Assessor's Office).

360-240-5565 - Fax

We are located in Room 208 on the second floor of the Island County Administration Building located on the corner of 7th and Main in Coupeville.  The address is 1 NE 7th Street.


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