Property Tax FAQ

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.

How often is my property revalued?

Real property is revalued every three years or whenever there is new construction. Personal property is revalued annually.

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. 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 by July 1 or within 30 days of the mailing of the revaluation notice.

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.

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.

Where do our property taxes go?

SAN  JUAN  COUNTY
2011 Tax Distribution
Taxing Districts	Assessed Valuation	General    Levy Rate (M&O)	Requested    Tax Amount	Assessed Valuation	Bonds Levy Rate	Tax Amount	Levy Rate	Total Tax
State Levy	8,135,967,112	2.28361	18,579,398			0	2.28361	18,579,398
Schools
Orcas	3,011,219,185	0.47271	1,423,432	3,011,219,185	0.00000	9	0.47271	1,423,441
Lopez	1,366,199,480	0.59962	819,194	1,366,199,480	0.30563	417546	0.90524	1,236,740
San Juan	3,477,834,280	0.59338	2,063,689			0	0.73819	2,567,300
San Juan Capital Project	3,477,834,280	0.14481	503,611				-	-
County Current	8,136,499,332	0.61475	5,001,921			0	0.65274	5,311,011
Road Shift	8,136,499,332	0.03799	309,090			0	-	-
Conservation Futures	8,136,499,332	0.03407	277,205			0	0.03407	277,205
County Roads	7,581,724,960	0.42323	3,208,838			0	0.49525	3,754,838
Diverted County Roads	7,581,724,960	0.07202	546,000			0	-	-
Port Districts
Friday Harbor	3,239,947,218	0.12995	421,018			0	0.12995	421,018
Lopez	1,194,970,351	0.06650	79,471			0	0.06650	79,471
Orcas	2,774,809,095	0.02765	76,718			0	0.07803	216,518
Orcas Capital Projects	2,774,809,095	0.05038	139,800			0	-	-
Fire Districts
Fire District #2 - Orcas	2,774,809,095	0.70198	1,947,866			0	0.70198	1,947,866
Fire District #3 - San Juan	2,765,567,866	0.35914	993,229			0	0.43286	1,197,419
SJ Fire Capital Projects	2,770,019,346	0.07371	204,190			0	-	-
Fire District #4 - Lopez	1,194,970,351	0.57320	684,960			0	0.57320	684,960
Fire District #5 - Shaw	224,700,640	0.58340	131,090			0	0.58340	131,090
Town of Friday Harbor	554,774,372	0.77684	430,972			0	0.77684	430,972
Cemetery Districts
Cemetery District #1 - SJI	3,239,947,218	0.01724	55,858			0	0.01724	55,858
Cemetery District #3 - Orcas	2,129,827,750	0.00943	20,087			0	0.00943	20,087
Library Districts
Lopez Library	1,194,970,351	0.32808	392,041			0	0.32808	392,041
San Juan Library	3,239,947,218	0.26700	865,082			0	0.26700	865,082
Orcas Library	2,774,809,095	0.19666	545,681			0	0.19666	545,681
SJ Island Parks & Rec	3,239,947,218	0.17528	567,891			0	0.17528	567,891
SJI Hospital	3,503,872,461	0.43313	1,517,637			0	0.78430	2,748,080
SJI Hospital EMS	3,503,872,461	0.35117	1,230,443			0
Totals								43,453,969

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?

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 payable the following year. Inquire at the Assessor's office for more information.

More property tax statistics.