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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 |
3.9686
|
|
WALDRON |
4.47204
|
|
ORCAS |
5.76614
|
|
LOPEZ |
6.63756
|
|
FRIDAY HARBOR |
6.1675
|
|
SAN JUAN |
6.46776
|
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?
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SAN JUAN COUNTY
|
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2007 Tax Distribution
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Taxing Districts
|
Assessed Valuation
|
General Levy Rate (M&O)
|
Requested Tax Amount
|
Assessed Valuation
|
Bonds Levy Rate
|
Tax Amount
|
Levy Rate
|
Total Tax
|
|
|
|
|
|
|
|
|
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|
State Levy
|
6,228,104,453
|
2.31111
|
14,393,821
|
|
|
|
2.31111
|
14,393,821
|
|
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Schools
|
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Orcas
|
2,053,034,562
|
0.47274
|
970,551
|
2,053,034,562
|
0.42160
|
865,558
|
0.89434
|
1,836,109
|
|
Lopez
|
927,492,086
|
0.67828
|
629,098
|
927,492,086
|
0.70160
|
650,728
|
1.75720
|
1,629,788
|
|
Lopez Capital Project
|
-
|
-
|
-
|
927,492,086
|
0.16171
|
149,985
|
-
|
-
|
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Lopez Trans/Vehicle Fund
|
-
|
-
|
-
|
927,492,086
|
0.21561
|
199,977
|
-
|
-
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|
San Juan
|
3,069,415,148
|
0.49397
|
1,516,198
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3,069,415,148
|
0.58303
|
1,789,561
|
1.23988
|
3,805,705
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San Juan Capital Project
|
-
|
-
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-
|
3,069,415,148
|
0.16288
|
499,946
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-
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-
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County Current
|
6,228,460,708
|
0.58195
|
3,624,663
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|
0.64746
|
4,032,703
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Road Shift
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6,228,460,708
|
0.06551
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408,040
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-
|
-
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Conservation Futures
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6,228,460,708
|
0.04020
|
250,353
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0.04020
|
250,353
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County Roads
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5,709,739,471
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0.48626
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2,776,437
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0.57893
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3,305,611
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Diverted County Roads
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5,709,739,471
|
0.09268
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529,174
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-
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-
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Port Districts
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Friday Harbor
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2,834,263,933
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0.13382
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379,290
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0.13382
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379,290
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Lopez
|
805,509,116
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0.09281
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74,758
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0.09281
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74,758
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Orcas
|
1,871,796,269
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0.04178
|
78,201
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0.08904
|
166,657
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Orcas Capital Projects
|
1,871,796,269
|
0.04726
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88,456
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|
-
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-
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Fire Districts
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Fire District #2 - Orcas
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1,871,796,269
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0.93350
|
1,747,327
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|
0.93350
|
1,747,327
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Fire District #3 - San Juan
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2,391,570,911
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0.45257
|
1,082,347
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|
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|
0.45257
|
1,082,347
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Fire District #4 - Lopez
|
805,509,116
|
0.76986
|
620,127
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0.76986
|
620,127
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Fire District #5 - Shaw
|
138,060,881
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0.39090
|
53,968
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0.39090
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53,968
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Town of Friday Harbor
|
518,721,237
|
0.73124
|
379,310
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0.73124
|
379,310
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Cemetery Districts
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Cemetery District #1 - SJI
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2,834,263,933
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0.02059
|
58,353
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0.02059
|
58,353
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Cemetery District #2 - Orcas
|
1,402,243,327
|
0.01000
|
14,021
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0.01000
|
14,021
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Library Districts
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Lopez Library
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805,509,116
|
0.44000
|
354,424
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0.44000
|
354,424
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San Juan Library
|
2,834,263,933
|
0.27481
|
778,890
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0.27481
|
778,890
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Orcas Library
|
1,871,796,269
|
0.26156
|
489,595
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0.26156
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489,595
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SJIsland Parks & Rec
|
2,834,263,933
|
0.07554
|
214,114
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0.07554
|
214,114
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SJI Hospital
|
3,089,838,148
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0.44965
|
1,389,353
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|
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0.69284
|
2,140,771
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SJI Hospital EMS
|
3,089,838,148
|
0.24319
|
751,418
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|
-
|
-
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Totals
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37,808,042
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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 |
|
2007 Levy Distributions |
|
|
|
Taxing District
|
2007 Taxes
|
% of Total
|
|
|
|
|
|
State Levy |
$14,393,871 |
38.07% |
|
Local Schools |
$7,271,602 |
19.23% |
|
County Current |
$4,032,703 |
10.67% |
|
Conservation Futures |
$250,353 |
0.66% |
|
County Road |
$3,305,611 |
8.74% |
|
Port Districts |
$620,705 |
1.64% |
|
Fire Districts |
$3,503,769 |
9.27% |
|
Town of Friday Harbor |
$379,310 |
1.00% |
|
Cemetery Districts |
$72,374 |
0.19% |
|
Library Districts |
$1,622,909 |
4.29% |
|
Park & Recreation |
$214,114 |
0.57% |
|
Hospital District |
$1,389,353 |
3.67% |
|
EMS Districts |
$751,418 |
1.99% |
|
|
|
Totals |
$37,808,092 |
100.00% |
|
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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.
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