General Information

Personal Property Listings ("Listings") were mailed to business owners during December 2021. If you did not receive a Listing to complete, please contact the Assessor’s Office at Personal Property or 360-370-7530.

The Listings may be submitted by e-mail at Personal Property, regular mail to PO Box 1519, Friday Harbor, WA 98250 or dropped in a secure dropbox labeled “Assessor” located next to the Sheriff’s Office. Please put all Listings deposited in the dropbox in an envelope, stapled or use a paper clip.

The due date for filing the Listings is April 30, 2022.

If you own or operate a business in San Juan County, the assessed value of the equipment you use to run your business is taxed. This tax is called a personal property tax and it applies to businesses in every county in Washington State and most states across the nation. State law requires every business to report their personal property each year to the Assessor for assessment purposes. Our goal is to assess equipment your business owns at a fair value. 

Below is a brief description of the Personal Property Appraisal Process:

2022 Timeline

The primary characteristic of Personal Property is its mobility. It includes most machinery, equipment, furniture, and fixtures associated with commercial, industrial, short-term rental, or agricultural enterprises. Business inventories are exempt from property tax. However, supplies consumed in the operation of a business are taxable. The Assessor uses the Listing provided by the business owner to value property for taxes due the following year. Personal Property tax rates are the same as for real property. An example of real property is your home.