Personal Property Taxes
Personal property as defined by the State of Washington includes the assets
of a business or utility, aircraft hangar, mobile homes independent of real property,
farm equipment and houseboats.
This tax isbased on the assessment value as of January 1 of the previous year.
The owner of record at that time is responsible for taxes due the following year.
First half taxes are due by April 30. If payment
is late, total amount of tax becomes delinquent resulting in interest and penalty
calculated on entire amount due for the year. Second half taxes
become delinquent after October 31. Postmarks are accepted as payment
If total tax for the year is less than $50.00, the entire amount must be paid by
Your canceled check is your receipt. Checks accepted are subject to collection.
Non-payment by bank voids receipt. Returned check charge $25.00.
Resolution # 217-1981 12/1/81
Interest on delinquent tax is computed monthly from the date of
delinquency to the date of payment at the rate per annum prescribed by law. (1%
Penalty of three percent is assessed on the amount of tax delinquent
on June 1 of the year in which the tax is due. An additional penalty of eight percent
is assessed on the total amount of tax delinquent on December 1 of the year in which
the tax is due.
When paying any delinquent tax after calculation date, contact this office (360)
378-2171 for correct interest and penalty due. Delinquent payments
not for the correct amount will be returned.
Credit card payments are now accepted online for Personal Property
and Real Property
You must enter your parcel number and the exact amount due, including any interest
or penalty. After authorization of your payment, you
will be given a confirmation number that you should keep for your records. There
will be a fee charged for this service by PointAndPay.Net. They accept
American Express, MasterCard, Visa, and Discover Cards.
Advance Personal Property Tax: Whenever a business is about to
be sold, disposed of or removed from San Juan County, according to Washington RCW
84.56.090, the county Treasurer is required to collect advance personal property
tax.This advance tax is based on all assessments made to date, including the current
year assessment, for taxes not normally due until next year. Please call 360-378-2171
for the amount due.
Personal Property Taxes are a lien upon all Real and Personal property of the person
assessed from the date of assessment until paid. If not paid by April 30th of each
year, the property becomes subject to distraint and foreclosure processes as provided
by the Laws of the State of Washington.
Senior Citizens and Disabled Persons: If you own and occupy a residence
or mobile home, are 61 years of age or older, or retired because of disability and
have income of $30,000.00 or less you may be entitled to a property tax exemption.
(RCW 84.36.385) You must, however, report changes which affect the status of the
tax exemption to the county assessor or you may be liable for back taxes, interest
and penalties. For application forms and further information, contact the San Juan
County Assessor at PO Box 1519, Friday Harbor, Wa 98250-1519 or call (360) 378-2172
Taxes Paid Under Protest:
To preserve your right to seek a court ordered refund, you must comply with requirement
of the law (RCW 84.68.020 and WAC 458.18.215). Please contact the Assessor's Office
for further details.