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1. 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.

2. Is property assessed at its full value?

Yes. The state constitution requires property to be assessed at 100% of its true and fair value (RCW 84.40.030).

3. What determines the amount of property tax?

Each taxing district (i.e. cities, fire departments, schools, etc.) determines what amount of their budget will be levied as a property tax. That amount is divided by the value of all the property within that district to determine the tax rate for that district. Each taxpayer then pays taxes on the value of the property they own multiplied by the tax rate for the district. This is known as the Simple Levy Process. Simple Levy Process

4. 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.

5. 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.

6. What kinds of property are taxable?

Under Washington state law, two types of property can be assessed and taxed:
1. Real property (real estate) which means land, improvements attached to the land (buildings, etc.) and improvements to the land (driveways, bulkheads, etc.)
2. 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.

7. 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.

8. What are the legal limitations or 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.

9. 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.

10. 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.

11. How do I qualify for a property tax exemption 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 $40,000/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 $45,000/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.

12. How do I appeal the value placed on my property?

First, contact us at 360-577-3010. Come into the office and talk with an appraiser. If it appears an error has 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. Appeals to Cowlitz County Board of Equalization

13. What other types of exemptions are available?

Other exemptions include:
• Destroyed Property
• Current Use Assessment of commercial farm and agricultural land or open space land
• Home Improvement (sometimes called the "30% exemption")
• Historic Property
• Designated Forest Land (5.00 acres or more)

14. What other kinds of property are exempt?

Other types of property which may be exempt include:
• Publicly-owned Property
• Church-owned Property used for church purposes
• Certain Privately-owned Properties used for a variety of services

15. 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.

16. How do 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.
Washington State Department of Revenue