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Significant Events in Property Tax History


What types of property are taxed?

Two types of property are subject to tax:
1. The first type is real property which includes land and any "improvements", mainly buildings, attached to the land.
2. The second type is personal property. As defined by law, these properties include agricultural machinery, office machinery and equipment, supplies and materials held not for sale, and furniture and fixtures used in conducting a business. Property owners are responsible for filing the personal property affidavit every year.

How is my property value determined?

The assessed value is 100% of true and fair market value. It is an estimate of value using one or more of three methods:

Market: This method uses sale comparisons of properties to provide estimates of value for similar property.
Replacement Cost: This method determines the reproduction or replacement cost less accrued depreciation of the improvements.
Income: This method measures the income stream which would be expected from a prudently managed piece of property. The income method may be used for business property valuation.

If I think that the value on my property does not represent market value, what can I do?

If you think the assessment does not reflect market value, you should consult the Assessor's Office. The appraisal will be reviewed, and if you still think the assessment does not reflect market value, you may petition for a hearing before the County Board of Equalization within 30 days of the mailing of the Notice of Value.

Are the taxes the same throughout the County?

No. Different areas of the County may show quite a difference in the taxes of property with the same assessed value.

Island - 2014 Tax Year

Total Rate

SHAW

4.77798

WALDRON

5.28415

ORCAS

6.83612

LOPEZ

6.47802

FRIDAY HARBOR

7.18344

SAN JUAN

7.47907

Why does such a difference exist?

Such differences are due to three factors:
1. The various combination of taxing districts in different areas of the county.
2. The size of the budget of each taxing district.
3. The presence of special levies and bonds approved by the voters.


Tax Code Area Map

Where do our property taxes go?   

graph

SAN  JUAN  COUNTY

2014 Tax Distribution

Taxing Districts

Assessed Valuation

General    Levy Rate (M&O)

 Authorized    Tax Amount

Assessed Valuation

  Bonds and/or Capital Projects Levy Rate

 Tax Amount

Levy Rate

Total Tax

State Levy

6,239,569,835

2.31209

 14,426,438

 

 

 

2.31209

14,426,438

Schools

 

 

 

 

 

 

 

 

Orcas

2,104,925,120

0.88495

   1,862,749

2,104,925,120

0.35443

 746,050

1.33434

2,808,683

Orcas Tech. Capitol Project

2,104,925,120

0.09496

      199,884

 

 

 

 

 

Lopez

1,173,295,229

0.67456

      791,456

1,173,295,229

0.43659

 512,244

1.11114

1,303,699

San Juan

2,726,879,999

0.72971

   1,989,837

2,726,879,999

0.34599

 943,483

1.07571

2,933,320

County Current

6,240,452,645

0.85245

   5,319,667

 

 

 

0.85245

5,319,667

Conservation Futures

6,240,452,645

0.04667

      291,224

 

 

 

0.04667

291,224

County Roads

5,794,094,170

0.62642

   3,629,560

 

 

 

0.73861

4,279,560

Diverted County Roads

5,794,094,170

0.11218

      650,000

 

 

 

-

-

Port Districts

 

 

 

 

 

 

 

 

Friday Harbor

2,527,863,800

0.17528

      443,082

 

 

 

0.17528

443,082

Lopez

1,035,766,391

0.08062

        83,508

 

 

 

0.08062

83,508

Orcas

1,938,798,685

0.11329

      219,644

 

 

 

0.11329

219,644

Fire Districts

 

 

 

 

 

 

 

 

Fire District #2 - Orcas

1,938,798,685

1.05354

   2,042,599

 

 

 

1.05354

2,042,599

Fire District #3 - San Juan

2,152,830,055

0.58387

   1,256,969

 

 

 

0.58387

1,256,969

Fire District #4 - Lopez

1,035,766,391

0.83000

      859,686

 

 

 

0.83000

859,686

Fire District #5 - Shaw

180,768,122

0.82817

      149,706

 

 

 

0.82817

149,706

Town of Friday Harbor

446,358,475

1.02685

      458,343

 

 

 

1.02685

458,343

Cemetery Districts

 

 

 

 

 

 

 

 

Cemetery District #1 - SJI

2,527,863,800

0.02215

        56,000

 

 

 

0.02215

56,000

Cemetery District #2 - Orcas

1,488,599,748

0.01075

        16,000

 

 

 

0.01075

16,000

Library Districts

 

 

 

 

 

 

 

 

Lopez Library

1,035,766,391

0.39440

      408,502

 

 

 

0.39440

408,502

San Juan Library

2,527,863,800

0.50000

   1,263,932

 

 

 

0.50000

1,263,932

Orcas Library

1,938,798,685

0.29514

      572,215

 

 

 

0.29514

572,215

Parks & Recreation Districts

 

 

 

 

 

 

 

 

SJ Island Parks & Rec

2,527,863,800

0.23932

      604,966

 

 

 

0.23932

604,966

Orcas Island Parks & Rec

1,938,798,685

0.09000

      174,492

 

 

 

0.09000

174,492

SJI Hospital  

2,751,834,337

0.58293

   1,604,128

 

 

 

0.93293

2,567,270

SJI Hospital EMS

2,751,834,337

0.35000

      963,142

 

 

 

 

 

Lopez Solid Waste Disposal

1,026,406,489

0.11204

      115,000

 

 

 

0.11204

115,000

Totals

 

 

  

 

 

  

 

42,654,506

 

Can Taxing Districts raise their budget to any amount?

Taxing district's budgets are limited to no more than 101% of the highest amount that could have been lawfully levies since 1985. They can not exceed this amount without a vote of the electors. However, districts with more than 10,000 population may increase revenue by 101% but will require a supermajority vote of the district's legislative body, otherwise their levy may not exceed the Implicit Price Deflator (IPD) rate of inflation. NOTE: New construction, annexations and excess levies approved by the voters are not included in the 101% limit. Thus a taxing district's actual revenue increase may be greater than 1% or the IPD, whichever is lower.

What is the Distribution of the Tax Dollar for San Juan County?

San Juan County 2014 Levy Distributions

Taxing District

2014 Taxes

% of Total

State Levy

$14,426,438

33.82%

Local Schools

$7,045,702

16.52%

County Current

$5,319,666

12.47%

Conservation Futures

$291,224

0.68%

County Road

$4,279,560

10.03%

Port Districts

$746,234

1.75%

Fire Districts

$4,308,961

10.10%

Town of Friday Harbor

$458,343

1.08%

Cemetery Districts

$72,000

0.17%

Library Districts

$2,244,649

5.26%

Park & Recreation

$779,458

1.83%

Hospital District

$1,604,128

3.76%

EMS Districts

$963,142

2.26%

Solid Waste Disposal District

$115,000

0.27%

Totals

$42,654,505

100.00%

 

What if my property is destroyed?

Any real or personal property destroyed in whole or in part may be eligible for reduced assessed value for taxes. Inquire at the Assessor's office for more information.

More property tax statistics.