The Assessor's Administration Division is responsible for administering the property tax exemptions as defined by Washington State Law; including the senior citizen and disabled persons exemption, current use, designated forest land, nonprofit, and tribal land. We also work closely with the 43 county wide taxing districts and calculate the annual levy rates. We administer the business personal property valuation and also handle the office payroll, accounts payable, and state mandated reporting requirements. Lastly, but certainly not least, we take great pride in ensuring friendly, professional, transparent and helpful customer service to the citizens of Kitsap County, including an informative and useful website.
The Assessor's Cadastral Division is responsible for tax parcel boundary mapping and property records maintenance for the Assessor's office. This includes segregations for new plats, short plats, taxpayer requests, deeds, court cases, boundary line adjustments, etc. We also process property split and merge requests, sales processing, and manufactured/mobile home data maintenance.
The Assessor's Commercial Appraisal Division is responsible for the countywide valuation of all assessable real properties with a highest and best use other than residential use. Examples of these properties include apartment buildings, duplexes, offices, warehouses, retail stores and centers, restaurants, and marinas. Additionally, this division values all commercial and industrial land countywide.
To accomplish the valuation of the commercial accounts, the Assessor uses three recognized appraisal methods - the market sales approach, the cost approach, and the income approach. The best method is considered and selected to be used in calculating a final fair market value. Most commercial property values are calculated annually by the income approach.
The Assessor's Residential Appraisal Division is responsible for discovery, listing, assessing and valuing residential properties, as well as vacant land within the County. The focus is on consistency, efficiency, and communication within the appraisal functions in order to better serve our customers. The valuation process includes a mass appraisal methodology used to create valuation models for various property types. These valuation models are developed in accordance to the Washington State Department of Revenue standards for mass appraisal compliance and are used to accurately and efficiently determine property values throughout the County. This includes reviewing all permits, splits and merges, recheck requests, and assessment appeals. It is also our responsibility to maintain a cyclical re-inspection cycle to ensure we have accurate data and property characteristics. The properties outside of the re-inspection cycle are annually reviewed using statistical analysis of sales to insure the values are up to date with the current real estate market conditions.