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Assessor's Office

Show All Answers

1. Are there maps online?

Yes, you can find maps on our SCOUT Mapping Website.

2. Didn't Initiative 747 limit my property tax to a 1% annual increase?

No. Individual tax bills and assessed values are not limited to a 1% increase or any other limitation. Taxing districts have a series of budget limitations, the 1% budget increase limit being one of them; however, these limitations are complicated with special levies, banked levy capacity, annexations, and type of taxing district.

3. Do I qualify for senior citizen/disabled exemption?

If you are 62 or older, own your home, and have a total household income of less than $40,000, you may be eligible for a reduction in your property taxes. An application is available on the Assessor Exemption Application Forms page, or you can call 477-5754 to have one mailed to you.

Visit the Senior Exemption Page

4. What about exemptions on property?

For information regarding properties eligible for tax exemption, please visit the Properties Eligible for Exemption Page.

5. How are property taxes levied?

Two things determine your property taxes:
- Your assessed value, and
- The budgets of the tax districts in which you live.

Throughout the year, my appraisal staff assesses all residential and commercial property at fair market value. In November, each of the 56 Spokane County tax districts establishes a budget and sends their budget resolution to me. In January, I use the budget resolutions to calculate levy rates to fund those budgets. Then in February, the Treasurer uses my levy rates and assessed values to determine individual property taxes. Washington State has a budget based property tax system where only the proportionate amount of the budget is collected from the property owners according to their assessed value.

Homeowner's Guide to Property Taxes (PDF)

6. How does the Assessor value commercial property?

Washington law allows the assessor to value property using the three recognized approaches to value:
- Replacement Cost
- Market
- Income

The method of valuation is determined by the type of property and the data available for each methodology.

7. Is assessed value different than market value?

Yes. The Assessor’s Office values or assesses property for the purposes of determining property taxes as of January 1st of any given year. Market value is what a willing buyer and seller determine to be the value on an ongoing basis throughout the year.

8. Is my Senior Citizen or Disabled Person Exemption Application processed yet?

We process applications in the order received. When your application has been processed, you or your mortgage company will receive a corrected tax statement from the treasurer’s office. If you’d like to check the status of your application, please call 509-477-3698.

9. My property was revalued last year. Why did my assessed value go up?

Assessed values are driven by the real estate market. The assessor's office values property based on sales information. The real estate market tends to be cyclical in nature with highs and lows. When real estate sales in your area indicate little or no appreciation in value, your assessed value will reflect that change also.

10. What is the Open Space Act?

For information regarding the Open Space Taxation Act, enacted in 1970, please visit our Current Use Programs Page.

11. What is the Property Valuation Cycle?

The following factors are involved in the Property Valuation Cycle:
- All real property is revalued annually, with a physical inspection completed at least once every six years.
- New construction is appraised annually.
- Personal property is recalculated each year based on current listings.
- Property owners are notified when assessed values change.
- State law mandates that all property must be valued at 100% true and fair market value, which is the amount the property would most likely sell for on the open market.

A single sale does not necessarily establish market value. The following factors are used to determine the assessed value for residential, commercial, and industrial property:
- Comparable sales
- Depreciated replacement cost
- Income approaches

The assessor uses mass appraisal methods to appraise approximately 212,000 real property parcels in Spokane County.

12. What is personal property?

All property can be divided into two major categories: real property and personal property. Real property is generally immovable and includes land, buildings, and permanent structures. The chief characteristic of personal property is its mobility. Some examples of taxable personal property are office furniture and equipment, computers, software, store equipment, manufacturing equipment, signs, and farm machinery.

13. What is property tax?

Property tax is a tax that is imposed on persons because of their ownership or possession of property and is measured by the market value of the property. In Washington State, all real and personal property are subject to tax unless specifically exempted by law. Property tax was the first tax levied in the state of Washington.

Today, property tax accounts for about 30% of total state and local taxes. It continues to be the most important revenue source for public schools, fire protection, libraries, and parks and recreation.

14. When are property taxes determined?

Property taxes are calculated at the end of the calendar year for the next calendar year’s taxes. Therefore, please note when you receive your Official Assessment Notice in June, the levy rates and taxes will not be calculated until mid-January the following year.

15. Where do I get information about property ownership and legal descriptions?

The Spokane County Assessor can provide you with information about property ownership, sales, legal descriptions, pending segregations, etc.

Contact the Assessor's Office

16. Where do I get information about the assessed value of my property?

The Spokane County Assessor can provide you with information about the assessed value of your property. Contact the Assessor's Office

17. Where’s my property line?

If you cannot locate your property corners, the safest action is to contact a Private Land Surveyor. You can contact the Auditor's Office at 509-477-2270 to check for a recent survey or to acquire a copy of your plat, but keep in mind any improvements made without proper knowledge of property limits could result in litigation.

18. Who do I contact to see what my property taxes will be?

The Treasurer's Office can answer tax billing questions, and can be reached at 509-477-4713.

19. Who must report personal property?

Everyone who owns a business must report all personal property assets to the County Assessor. The telephone number for personal property assessment is 509-477-4787.

20. Why are there two addresses on my Official Assessment Notice?

The first address is the legal owner address and is used by the assessor to address assessment notices. Questions or corrections to owner address can be handled by contacting the Assessor’s Office at 509-477-3698.

The second address is the taxpayer address and is used by the treasurer to address tax bills. Questions or corrections to taxpayer address can be handled by contacting the treasurer’s office at 509-477-4713.

21. Why do my property lines not line up with the aerial photo and/or street centerlines?

The data used on the interactive Parcel Viewer comes from various sources, and it does not always align perfectly.

22. What are Property Class Codes?

Property Class Codes are three-digit numbers that identify specific property types. For a list of Property Class Codes, click here.

23. How do I contact the Department of Revenue?

The Washington State Department of Revenue (DOR) is the regulatory agency overseeing the operations of all County Assessors. For a link to the DOR's Property Tax Division,

click here.

24. How do I sell or move my mobile home?

Follow the link below for instructions:

https://www.spokanecounty.org/819/Mobile-Homes