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.

Island	Total Rate
SHAW	3.55060
WALDRON	3.67951
ORCAS	4.58745
LOPEZ	4.76651
FRIDAY HARBOR	5.69501
SAN JUAN	5.84819

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 2009 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	7,975,926,237	2.01303	16,055,786				2.01303	16,055,786
Schools
Orcas	2,982,702,909	0.36039	1,074,936	2,982,702,909	0.26852	800,915	0.62891	1,875,852
Lopez	1,351,346,971	0.51218	692,133	1,351,346,971	0.26293	355,310	0.77511	1,047,443
San Juan	3,372,609,972	0.47638	1,606,644	3,372,609,972	0.59710	2,013,785	1.22173	4,120,378
San Juan Capital Project	3,372,331,962	0.14825	499,948				-	-
County Current	7,976,669,632	0.48336	3,855,578				0.53502	4,267,698
Road Shift	7,976,669,632	0.05167	412,120				-	-
Conservation Futures	7,976,669,632	0.03325	265,199				0.03325	265,199
County Roads	7,428,434,358	0.39579	2,940,076				0.46929	3,486,076
Diverted County Roads	7,428,434,358	0.07350	546,000				-	-
Port Districts
Friday Harbor	3,138,234,937	0.12666	397,477				0.12666	397,477
Lopez	1,180,635,419	0.06608	78,019				0.06608	78,019
Orcas	2,738,522,795	0.01886	51,637				0.03127	85,637
Orcas Capital Projects	2,738,522,795	0.01242	34,000				-	-
Fire Districts
Fire District #2 - Orcas	2,738,522,795	0.67952	1,860,885				0.67952	1,860,885
Fire District #3 - San Juan	2,665,851,248	0.42835	1,141,922				0.42835	1,141,922
Fire District #4 - Lopez	1,180,635,419	0.55631	656,799				0.55631	656,799
Fire District #5 - Shaw	223,867,447	0.50000	111,934				0.50000	111,934
Town of Friday Harbor	548,235,274	0.74446	408,141				0.74446	408,141
Cemetery Districts
Cemetery District #1 - SJI	3,138,234,937	0.01774	55,685				0.01774	55,685
Cemetery District #2 - Orcas	2,100,855,394	0.00666	14,000				0.00666	14,000
Library Districts
Lopez Library	1,180,635,419	0.31841	375,922				0.31841	375,922
San Juan Library	3,138,234,937	0.26269	824,396				0.26269	824,396
Orcas Library	2,738,522,795	0.19048	521,639				0.19048	521,639
SJ Island Parks & Rec	3,138,234,937	0.07221	226,614				0.07221	226,614
SJI Hospital	3,393,761,802	0.43213	1,466,556				0.66821	2,267,761
SJI Hospital EMS	3,393,761,802	0.23608	801,205
Totals								40,145,262

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 2009 Levy Distributions Taxing District 2009 Taxes Percent State Levy $16,055,786 39.99% Local Schools  $7,043,671 17.55% County Current $4,267,698 10.63% Conservation Fut. $265,199 0.66% County Road $3,486,076 8.68% Port Districts $561,133 1.40% Fire Districts $3,771,540 9.39% Friday Harbor $408,141 1.02% Cemetery Districts $69,685 0.17% Library Districts $1,721,957 4.29% Park & Recreation $226,614 0.56% Hospital District $1,466,556 3.65% EMS Districts $801,205 2.00% Totals $40,145,261 100.00%

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

More property tax statistics.