Personal Property Taxes

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 is based 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 date. If total tax for the year is less than $50, the entire amount must be paid by April 30.

Your canceled check is your receipt. Checks accepted are subject to collection. Non-payment by bank voids receipt. Returned check charge $25. Resolution No. 217-1981, December 1, 1981.

Interest
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% per month)

Penalties
Penalty of 3% is assessed on the amount of tax delinquent on June 1 of the year in which the tax is due. An additional penalty of 8% 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
Credit card payments are accepted online through the county Property Search page. You can search by Account Number, Owner Name, Property Address or DBA. Then select the "View Details" of your property search results record.
There will be a fee charged for this service by PointAndPay.Net and American Express, MasterCard, Visa, and Discover Cards are accepted.
American Express, Discover, MasterCard, VISA, Electronic Check
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 30 of each year, the property becomes subject to distraint and foreclosure processes as provided by the Laws of the State of Washington.

Senior Citizens & 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 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 P.O. 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.