Appealing Your Property Tax

Homeowner's Guide to Property Taxes

Open Space Taxation

Annual Tax Book

Washington Tax Structure

1. Property Tax History and Allocation
   
2. Real Property and How it is Assessed
   
3. Personal Property
   
4. Calculating and Paying your Taxes
   
5. Property Tax Relief and Exemption

1. Property Tax History and Allocation:

History
From the time of statehood until the 1930's, property tax was the only major tax supporting most state and local government programs. Today, property tax accounts for about 30 percent of total state and local taxes. It continues to be the most important revenue source for public schools, fire protection, library, park and recreation, and other special purpose districts.

Allocation
State law requires assessors to value all taxable property at 100 percent of its true and fair market value in money, according to the highest and best use of the property. All real and personal property is subject to tax unless specifically exempted by law.

Next: Real Property and How it is Assessed

Need More Information?

If you still have questions about an assessed value, appeals personal property or relief programs, please contact the Whatcom County Assessor at (360) 676-6790.

If you have questions about your tax statement or paying your property tax, please contact the Whatcom County Treasurer at (360) 676-6774.

For more information about taxes in Washington State, you may contact:

State of Washington
Department of Revenue
Property Tax Division
PO Box 47471
Olympia WA  98504-7471
Telephone: (360) 570-5900