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The following commonly asked questions and their answers provide an overview
of the Assessor's responsibilities and the basis for them. One
very important fact should be kept in mind: The Assessor
performs the function of an appraiser in placing a dollar value
on your home or other property.
The Assessor does
not establish
the dollar amount of taxes required, nor does the Assessor bill
or collect taxes. Taxpayers, taxing districts, state limitations and assessed
value determine the tax rate and the amount of tax to be
collected. The Cowlitz
County
Treasurer bills and collects the required tax.
What
kinds of property are taxable?
Under Washington state law, two
types of property can be assessed and taxed:
-
Real property (real
estate) which means land, improvements attached to the land
(buildings, etc.) and improvements to the land (driveways,
bulkheads, etc.)
-
Personal property means
assets used in the operation of a business such as:
machinery, equipment, signs, furniture, fixtures and
supplies consumed in the operation of a commercial,
industrial or agricultural enterprise. Privately owned
vehicles, household goods, furniture and personal effects
typically are not subject to property tax. Floating homes
also are valued as personal property. Mobile homes are
valued as personal property when they are located on leased
land. Otherwise, they are valued as real property.
How is the
value of real property determined?
In Washington State, assessment
for tax purposes means establishing the full market value of
your land and its improvements. Three approaches may be used to
determine real property value. They are: market, cost and
income.
How is the
value of personal property determined?
Most personal property
assessments are based on information provided by the
taxpayer on personal property affidavit forms furnished by the
Assessor. The Assessor uses information provided by the taxpayer
to determine value; taking into consideration the age, cost and
type of property.
How am I
notified of my property's value?
A
Notice of Value Change is
mailed each time your property is revalued for tax purposes. It
shows both the previous and the new values.
Is property
assessed at its full value?
Yes. The state constitution
requires property to be assessed at 100% of its true and fair
value.
What
determines the amount of property tax?
The
budgets of the individual taxing districts (such as state and
local government, fire departments, libraries, etc.) determine
how much property tax will be levied. Basically, the
amount of money needed by each taxing district is divided by the
value of all the taxpayer parcels in that district.
This equals the tax rate (or levy) for that district.
Each taxpayer then pays taxes on
the value of the parcels they own times the tax rate for
the district. This is known as the Simple
Levy Process.
How are
property tax levies established?
The
total property tax levy is calculated according to the state constitution, statutory
levy limits set by the legislature and excess levies approved by
the voters.
What are
the legal limitations on property taxes?
Regular levies are subject to a
number of limitations, including:
-
101% limit on each taxing
district budget -
Statutory maximum rates for
taxing districts -
$5.90 aggregate limit for
regular levies -
The 1% constitutional limit
These limits do not apply to
voter-approved or excess levies.
What
happens if levy limits are exceeded?
If any of these limits
are exceeded, then the Assessor's Office will reduce the levy to a lawful amount.
How
will I know how much property tax is due?
Each February, you will be mailed
a tax bill for each property you own. It will show the
amount of taxes due for that year.
How
do I qualify for property tax exemptions or deferral?
If you are a senior citizen or
disabled person you may qualify for an exemption if you:
-
have a total
household income of
$35,000/year or less, AND
-
are 61 years of age of older,
or are unable to work because of disability, or are a
veteran with a 100% service-related disability, AND
-
own
your home and it is your principle residence at least six
months per year.
If you are a senior citizen or
disabled person you may qualify for a deferral if you:
-
have a
total household disposable income of $40,000/year or less,
AND
-
are
60 years of age or older, or are unable to work because of a
disability, or are a veteran with a 100% service-related
disability, AND
-
you
own your home either in total or by contract purchase.
Click
HERE for more detailed information regarding these programs.
What other
types of exemptions are available?
Other
exemptions include:
What other
kinds of property are exempt?
Other types of property which may
be exempt include:
Click HERE for more detailed information about exempt properties.
If I move,
where do I send my address change?
Please send mailing
address changes to:
Cowlitz County
Assessor
207 Fourth Avenue N.
Kelso, WA 98626
Please include your
property tax account number with your request.
How
do I question or appeal the value placed on my property?
First, contact us.
Come into the office and talk with the appraiser. If
it appears an error may have been made, the department can conduct
an assessment review and, if indicated, adjust the assessed value
of your property. You also can appeal
to the Cowlitz County Board of Equalization.
How
do I obtain other information and assistance?
Call us or come in to
the office for information about the assessment process.
You
can also e-mail us at
assessor@co.cowlitz.wa.us.
Be sure to include
your name and phone number to help us contact you if we have
difficulty e-mailing you.)
The Washington State
Department of
Revenue
has prepared several brochures that may also be helpful,
including the following:
A
Homeowner's Guide to Property Taxes
Taxpayer Rights &
Responsibilities
How the 1% Property Tax Limit Works
Personal Property Tax
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