Personal Property

All Commercial Business Owners and all farmers in the Open Space Farm & Agriculture Program are required to file an annual listing of their taxable personal property each year.

The Washington Department of Revenue has created an online video and a fact sheet to help explain the requirements.

 Most people know that property tax applies to real property. However, some may not know that property tax also applies to personal property used in a business. Personal property includes machinery, equipment, furniture, and supplies of businesses and farmers. Personal property is subject to the same levy rate as real property.

 Personal Property Listing Forms: Business Owners and Farmers must file a Personal Property Tax Listing Form – listing all taxable property located in San Juan County as of 12:00 noon on January 1 of that year - with the Assessor’s Office by April 30. Business owners are required to file a separate form for each place of business in the county. Personal Property Listing Forms and New Business Packets are available at the Assessor’s Office.

 The Listing form must:

1. Identify each taxable category. For example, office equipment must be separately identified as computers, desks, facsimile machines, etc.
2. Include the date each item was acquired.
3. Include the total purchase cost of each item, excluding sales tax. The total purchase cost of an item includes all costs associated with making the property operational. For example, installation, freight charges and the value of any trade-in are costs that may be incurred while placing property into operation.
4.  Include all supplies on hand as of January 1. This includes office and retail (cash register tapes, bags, etc.) supplies.

After property is listed on the tax rolls for the first time, the assessor mails the property owner a new Listing Form at the beginning of each calendar year. By April 30, the property owner must certify that the list is correct, add any new acquisitions and delete any property disposed of, sign and return the Listing Form to the county assessor.

Non-Reporting Businesses: As a property owner, you are responsible for filing a personal property listing form each year - even if you do not receive the form by mail. If you need a listing form, they are available at the San Juan County Assessor’s Office. If the assessor does not receive your form, the assessor will estimate the value of the property based on the best information available.

Penalty for Failing to List Property: To avoid a penalty, the assessor must receive your listing form by April 30. The penalty is five percent (5%) of the tax due per month, up to a maximum of twenty five percent (25%).

Additional information is available by contacting the Assessor’s Office at assessor@sanjuanco.com or 360-378-2172.

Appeal of Assessed Value: Property owners should contact the assessor's office if they feel an assessment is incorrect. The assessor, or the assessor's representative, can explain how the value was determined and, if appropriate, make any necessary corrections. If the property owner still believes the assessment is incorrect or excessive, the assessment may be appealed to the County Board of Equalization.

Appeal forms are available from the assessor or the County Board of Equalization. The Board must receive the appeal within 30 days of when the assessment was mailed or by July 1 of the assessment year, whichever date is later.