2021 Assessment Roll Completed and Levy Rates Certified

January 28, 2021

The Assessor’s Office completed the assessment roll and certified levy rates for the county on January 12th, 2021. Below are some of the highlights for tax year 2021:

  • New construction added $112.2 Million to the tax roll for an overall taxable value of $8.84 Billion for San Juan County. The total taxable property value increased approximately 5.5% over last year as a result of new construction and market increases. By state law, the Assessor is required to value property at 100% market value.
  • The tax rate for State Levy – Part 2 (funds basic education K-12) is 1.019 per $1,000 of assessed value.
  • There are two new levies -
    • The voters of the San Juan Island School District approved a capital levy for school facilities and technology. The 2021 levy rate is $0.33 per $1,000 of assessed value.
    • The voters of Lopez Island School District approved a technology and capital projects levy. The 2021 levy rate is $0.19 per $1,000 of assessed value.

For a detailed review of the 2020 and 2021 tax levy changes.

The Treasurer’s Office will mail tax statements late-February 2021.

Role and Mission

The Assessor's primary responsibility is to identify and assign a taxable value (assess) to all real and tangible business personal property within San Juan County and certify the annual tax roll with the Washington Department of Revenue (DOR) in accordance with State law. Additional responsibilities include the maintenance of all associated property records, the administration of current use and exemption programs, and the annual notification to property owners of a change in their appraised property value.

Property taxes allow our community to benefit from services like schools, libraries, parks, health services, fire protection, and law enforcement. The Assessor administers the assessment process so that taxes are paid equitably according to State law. The San Juan County Assessor's Office is committed to a process that is professional, fair and clearly understood.

Assessor's Office Activities and Responsibilities

  • Inspects all real property on a six-year cycle, with annual inspections for active new construction.
  • Assigns taxable value to all real property every year based on information obtained from inspections, historical information, and a comprehensive statistical analysis of market value.
  • Notifies property owners when there is a change in the appraised value of their property.
  • Administers tax relief and tax deferral programs for senior citizens, disabled persons, veterans and limited income families.
  • Administers Current Use Programs (Farm and Agriculture, Open Space and Timber Land) and Designated Forest Land Programs.
  • Monitors and assigns taxable value to business personal property every year based on information obtained from business owners and DOR audits. 
  • Maintains mapping systems to reflect the most current boundary line modifications and property divisions.
  • Maintains ownership records to reflect the most current sales and other transfers of interests.
  • Reviews the budget of all taxing districts and calculates levy rates according to statutory guidelines.     

The Assessor's Office is Not Responsible for the Following Activities

  • Mailing tax statements (contact the Treasurer's Office)
  • Collecting / providing status of tax payments (contact the Treasurer's Office)
  • Maintaining recorded documents (contact the Auditor's Office)
  • Determining / approving budgets for tax purposes