Home News County Council Department Favorites
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.