Personal Property Tax Collection

Property Tax

If you are in business you are subject to a personal property tax! Taxable personal property includes, but is not limited to, items such as:

Furniture & fixtures Office equipment Store fixtures & equipment Manufacturing machinery & equipment Professional libraries Tools

Signs Office trailers Unlicensed vehicles Supplies & materials Leased or rented equipment

Collection of Tax

The tax collection occurs the following year after the assessment. FOR EXAMPLE, the assessor may list and value personal property during May of 2011, the assessment year. However, the tax is not due until April 30, 2012.

Payment of Property Tax (Method of Payment)

The county treasurer mails the property tax statements during February each year. If the amount of tax due is less than $50.00, full payment is due by April 30. If the tax due is $50.00 or more, half of the amount may be paid by April 30 and the balance by October 31 without incurring a penalty for late payment. If the first half tax is not paid on or before the 30th of April, the tax becomes delinquent, due in full with interest and penalty on the entire year, and subject to distraint & collection charges.

The treasurer may proceed to distraint (seize) and sell personal property if the tax is not paid. The treasurer may place a lien on the property owner's other real and personal property if the tax is not paid.

The treasurer will also require advance payment if the property is sold or transferred before the tax is due. It is important to note that the person, who owns the property as of January 1 of the assessment year, owes the tax due the following year. The tax is due even if the business closes or the property is sold or transferred. FOR EXAMPLE, a property owner lists equipment on the personal property affidavit due by April 30, 2011. In August 2011, the property owner sells the equipment (or business). The property owner owes the full amount of taxes due in 2012 for the 2011 assessment year. However, the lien follows the property. This means that a new owner can be held responsible if the previous owner does not pay the tax.

The tax lien levied on personal property is a lien from the date of assessment. No sale or transfer of property shall in any way affect the tax lien. Check with the County Treasurer's Office before buying or selling personal property to protect property against lien (RCW 84.60.020).

Just prior to February 15th, the county treasurer will mail personal property tax statements.

By April 30th, the first half tax is due.

On May 1st, if the first half tax has not been paid, the entire year's tax becomes delinquent, due in full with interest and penalty on the entire year, and subject to distraint & collection charges.

These months are primarily used for the collection and distraint of delinquent personal property and mobile home accounts.

By October 31st, the second half tax is due.

If you need more information, call (360) 337-4936.