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Assessor's Office - The Assessment Process

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1. What does the County Assessor do?

Washington State law requires assessors to appraise property at 100% of its “true and fair market value” in money according to the “highest and best use” of the property. The Assessor also sets the levy rates based on taxing district budget requests, statutory limits, and property values. Note: Market sales, assessed value history, and tax history are available on our website.

2. Can you explain how the property tax system works?

Several publications are helpful in explaining how the property tax system works. You may want to start by viewing the Washington State Legislative Guide to Property Taxes. Another helpful document is the Homeowner's Guide to Property Taxes. The Levy Division provides more localized information, including the Assessor's Annual Report.

3. What are the important dates of the assessment process?

View the important dates page.

4. What is real property?

Real property includes all land and any improvements. For example, buildings attached to the land count as real property. Manufactured homes and mobile homes and park model trailers are also assessed as real property.

5. How is residential property appraised?

View the residential property assessment process.

6. How is commercial property appraised?

View the commercial property assessment process.

7. Who should I contact for more information about my assessed value?

If you have questions regarding your property or disagree with the assessed value, please call our Residential Appraisal Department at 425-388-6555 or our Commercial Appraisal Department at 425-388-3390. Staff will be glad to answer your questions and examine the valuation of the property.

8. When did the assessor's office change to an annual revaluation cycle?

The change to an annual revaluation began with the 2004 assessment for taxes payable in 2005. All property will be appraised annually and updated to reflect the current market value. This will result in smaller increases in assessed value than Snohomish County property owners have experienced in the past with the 4-year revaluation cycle. It will also allow us to adjust property values downward if there is a change in the market, instead of the value being "fixed" for a 4-year period.

9. Why did the Assessor's Office change to an annual reevaluation?

We changed in 2004 to improve levels of assessment, uniformity, and predictability. The level of assessment improves when the tax burden is distributed more equitably. This is particularly important for countywide levies such as the state school levy and county levies. Predictability improves because increases in values that result from a 4-year cycle are difficult for taxpayers to understand and accept and results in the area that has just been revalued carrying a larger share of some taxes than the other 3 areas. Uniformity improves because all property is assessed every year at market value. This is particularly important if market values begin to decline. Assessed values are no longer "fixed" for 4 years.

10. When was my property last appraised by the Assessor's Office?

View the explanation with a map.

11. What is personal property?

Generally, personal property is business equipment and portable property used in conducting a business. Business inventories are exempt from the property tax, as are household goods and personal effects.

Taxable personal property includes (but is not limited to): office machinery, and equipment as well as supplies, and materials which are not held for sale or do not become an ingredient or component of an article being produced for sale. Also assessable as personal property are: furniture, fixtures and equipment in commercial use; leased equipment, certain leasehold improvements, manufacturing machinery, and equipment; agricultural machinery and equipment, contractor's, sawmill and logging machinery, and equipment.

12. How is personal property appraised?

View the personal property assessment process.

13. How often does the Snohomish County Assessor value personal property?

Annually. Personal property listings, which list taxable property by category, cost, and the acquisition dates are filed with the Assessor’s office each year by the taxpayer and are due by April 30. The affidavits are used by the Assessor to value property for taxes due in the following year. Visit personal property forms to find out more about personal property and to download forms.

14. What tax relief programs are available?

There are several exemption programs and special classifications available that provide tax relief.

• Open space classification for agricultural land, timberland, and natural preserves
• Designated forest land classification for timberland parcels 20 acres or more
• Historical restoration exemption for historical significant property undergoing restoration
• Improvement exemption - single family dwellings a temporary exemption of valuation of additions to single-family dwellings
• Destroyed property claim adjustment to the valuation of destroyed property. Please note this program is handled by the Admin department, for further information please contact them at 425-388-3038
• Property tax exemptions for senior citizens and disabled persons
• Full tax deferrals for senior citizens and disabled persons
• Exemptions for qualifying property owned by non-profit organizations
• Property tax deferral for those with limited income

For further information about any of these exemptions, contact the Exemption Department at 425-388-3540.

15. What tax relief programs are available for lower income seniors and disabled persons?

The senior citizen or disabled person exemption program is available. If you own and occupy a residence or mobile home and were 61 or older by December 31, 2012 or are retired because of disability you may qualify for an exemption or a reduction of your 2013 property tax. The total combined, gross household income limit (including social security and / or disability payments) for the program is $35,000 or less. For determining eligibility we must use your total combined income, which is your income from any source, less veterans’ disability, survivors’ dependency, or indemnity compensation. This is not the same as the “taxable income” used for federal income tax purposes.

Property Tax Exemptions

Also available is a senior citizen or disabled persons tax deferral program. To qualify you must be 60 years of age or disabled from working, with a gross income less than $40,000. The State of Washington will pay your property taxes. This must be re-paid upon the transfer of ownership, if the property is no longer your primary residence, or upon death of the applicant. A lien is placed on the property.

16. I already have a senior citizen or disabled person exemption and my taxable value is "frozen", will the new assessment affect my taxes?

Individuals qualifying for a senior citizen or disabled persons exemption are taxed on either the market value of the property on the date of qualification (“frozen value”) or on the new market value - whichever value is lower. Annual changes in levy rates may affect your taxes.

17. How are my taxes calculated?

Property taxes in Washington State are budget based. Each individual taxing district, such as cities, county, schools, fire, library, ports, etc., decides how much money to levy or budget each year for their regular levies, voter approved levies or both. Regular levies are limited to a 1% increase annually without going to a vote of the people. There are several different limits on how levies can increase. For detailed information on levies view our levy presentation. Your share of the tax is determined by a simple formula:

• Taxes to be collected for the district divided by the total assessed value of a district times 1000 = the levy rate.
• The levy rate times the assessed value divided by 1000 = the taxes owed.

18. Can I appeal my assessed value?

Yes. If you do not agree with the value set by the assessor, you can file a petition for a hearing before the Snohomish County Board of Equalization (BOE). The petition must be filed with the BOE within 60 days of when the value notice was mailed or by July 1 whichever is later.  The appeal process does not require an attorney, but you will need to present evidence that the assessor’s value is incorrect. Appeal forms are available from the clerk of the board at 425-388-3407 or online.

19. Can I appeal the amount of taxes I will pay or the percentage that my assessment increased or decreased?

No. The Board of Equalization cannot consider appeals on this basis. If you have concerns over the amount of taxes you are paying, you need to take them up with the taxing district officials who determine the budgets for their districts. You can also work for efficiency in government by attending budget hearings and calling or writing the taxing authorities with your concerns and ideas. Please refer to your local phone book for contact names and numbers of each taxing district.

20. How much will my taxes increase or decrease in 2023?

Information on how much you will pay in property taxes won’t be available until the taxing districts adopt their budgets at the end of the year and any voter approved taxes are added or dropped in 2022.  In early 2023 levy rates will be calculated and tax statements will be available. New tax amounts are usually available from the County Treasurer’s office in February of each year.  Please visit us at: www.snohomishcountywa.gov/AssessorAnnualReports for detailed information regarding tax rates and distributions.

21. What percentage of my taxes are voter approved?

Last year, 4 of 5 ballot measures were approved by voters.  Your assessed value determines your share of the taxes to be collected which are: voter approved taxes, typically for 34% to 39% of your tax bill and / or the amount levied each year by each individual taxing district allowed by law without going to a vote of the people.

22. When will the 2021 sales affect my assessed values and taxes?

Sales that occur in 2021 will be used to set the January 1st, 2022 assessments which will be used to calculate taxes due in 2023. Washington State law requires assessors to assess property according to the property tax calendar. This law applies whether the real estate market is increasing or decreasing. The following calendar of events helps explain this lag: 

New assessment notices will be mailed in June & Sept. 2022 after revaluation & new construction are complete. 

After notices are mailed, property owners have 60 days to appeal their value with the Board of Equalization. 

Taxing districts receive their certified assessed values in October or November and set their budgets in November 2022 for taxes due in 2023. They may or may not also ask voters to approve ballot measures in 2022 that will affect taxes due in 2023. 

Levies are calculated in January 2023 using the January 1st 2022 certified assessed values for revaluation and the July 31st, 2022 certified values for new construction. Tax statements will be mailed by the Treasurer in February 2023 for taxes due in April and October 2023.

23. How do I change the owner, taxpayer, or address information?

View the owner, taxpayer and address changes page for information.

24. Where do I find forms, publications, and reports?

View the forms, publications, and reports page.

25. Does the assessor publish raw data?

Yes. View the assessor’s raw data online.

26. What kind of services are offered online through the Assessor Department?

• The assessor has a considerable amount of information available for public review. Our available information listing provides a quick look at the type of information available from our office.
• There are many forms and publications available on our site to help inform you about Washington’s property tax system or assist you with filing for or requesting a service.
• The Interactive County Property Map from Snohomish County Online Property Information (SCOPI) enables the retrieval of a significant amount of property information by simply clicking on a map.
• Property Summary Information is a tool that allows the user to query property information by entering a parcel number or physical street address.
• Standard Parcel Map Images are available for review and printing. They can be selected by the township, range, and section of interest. If you don’t know the township, range, and section, the Property Summary Information provides this and a direct link to the parcel map image in the map information section of the page.

27. I recently short platted or divided my property. How do I get a new tax parcel number?

You will be notified of your new tax parcel numbers by mail when our office has updated your records. Please contact the Land Segregation Department at 425-388-3525 for more information.

28. I just purchased a lot in a new formal plat / subdivision. When will my new tax parcel number be assigned?

New parcel numbers for the individual lots in new formal plats are assigned for the future revaluation cycle. The set up and assignment time will vary depending on where we are in the revaluation cycle. The current year's tax and possibly an advance tax to cover the following year are paid prior to the formal plat recording.

29. Whom should I contact for more information?

View the assessor's contact information.