Assessor's Office

If you own or operate a business in Snohomish County the fair market value of the equipment you use to run your business is taxed.  This is called personal property tax and it applies to businesses in every county in Washington state and most states across the nation.

Our goal is to assess any equipment your business may own at its fair market value.  Below are answers to some of our most frequently asked questions regarding personal property, a list of helpful links, and a collection of online tools that may be able to make filing your personal property taxes easier.

Frequently Asked Personal Property Questions

 

When is my personal property listing due?

Listings are due by April 30^th every year.  The law does not allow for extensions.  We are required to charge a 5% penalty per month for listings either received or post marked after the due date.  The penalty may not exceed 25%.
*See RCW 84.40 and 84.40.130 for more information.

 

What if I sold or closed my business?

Contact our office immediately.  Per state law when personal property is sold, transferred, or a business closes the taxes on the property must be paid in advance.

*See RCW 84.56.090, 84.56.290, and 84.56.120 for more information.

Are there any exemptions from personal property tax?

Yes, state law allows for several exemptions.  The two most common are:

§  Head of Household: This exempts the first $15,000.00 of value from taxes.  Please note per law this exemption is only available to natural persons.  Corporations, LLCs, partnerships, and even S corps cannot receive this exemption.  You can apply for this exemption directly on your personal property listing.

§  Farm Machinery & Equipment: Equipment used to farm is exempt from the state levy portion of this tax.  To apply please contact our office.

§  Other exemptions may be available.  To find out more information please contact us.

 

*See RCW 84.36 for more information on exemptions

 

Once I send in my listing what happens next?

By the end of the year you will be sent a notice of assessed value.  This notice states the fair market value of your equipment as of Jan 1^st, 2010.  You will normally receive a tax bill based on this amount in the year 2011.

 

What if I disagree with your valuation of my property?

 

Please call our office to discuss your concerns.  You may appeal your valuation to the Snohomish County Board of Equalization.  The deadline to appeal your valuation is stated on your assessment notice.  The Board of Equalization’s contact phone number is 425 388-3407.


Completing Your Personal Property Listing Form

Washington State law requires that every business annually list their machinery, equipment, and other assets with the County Assessor.   To complete your listing:

 

1.    Review the assets we have already listed and mark any deletions, or partial disposals.

To delete an item draw a line through the description and write ‘disposed’ in the right hand column labeled ‘revised cost’.

Fig 1.Example:

To partially dispose of an item draw a line through the cost (located to the right of the item description) and write in the revised total cost.

Fig 2. Example:

2.    Add any new items purchased since Jan 1^st 2009, items transferred into the county from other locations, or items missing from the list. 

To add a new item please list a description of the item, the year purchased, and the total original purchase price (excluding sales tax).

Fig 3. Example:

3.    Enter your monthly amount spent on supplies.

Take the amount your business spends on supplies for the year (office supplies, disposable items, etc) and divide the figure by 12.  In the upper right corner of the form is a box labeled supplies.  Enter your results there.

4.    Review your mailing address and physical location address.  These are both listed in the upper left corner of the listing form.

If any changes need to be made, please note the changes on the back of your form in the section labeled ‘Change of Address’.

5.    On the bottom of the first page please fill in your name, the owners name, phone number, email address and date.  Finally please sign the form.

6.    By April 30^th post mark, email, file online, deliver, or fax the form to the Snohomish County Assessor’s office.

Mail:                Snohomish County Assessor’s Office

                        3000 Rockefeller Ave. M/S 510

                        Everett, WA 98201

Email:             contact.personalproperty@snoco.org

Phone  :           425 388-3656              Fax: 425 388-3961
Website:          http://assessor.snoco.org

File Online:      https://www.snoco.org/pplefile

Links and Useful Information:

Blank Listing Form (pdf) 
for listing all business equipment/personal property.

Listing Form Instructions (pdf) 
for business equipment/personal property.

Sample Listing Form (pdf) 
example of pre-filled listing form sent by Assessor.

Advanced Tax Request Form (pdf)
for businesses that are selling, closing, filing for bankruptcy or moving out of Snohomish County.

Farm Machinery and Equipment Exemption Form (Word Doc)
for farmers who would like to exempt their equipment from the state levy portion of the tax.

Personal Property Refund Form (pdf)
for taxpayers who believe an error has been made on their account.

Online Tools & Resources

Online Filing - File your personal property listing online. 

Guide to Personal Property Tax - A detailed guide issued by the Washington State Department of Revenue explaining personal property tax laws in Washington State.

Space/Building Improvement Guidelines Publication (pdf)

Dept. of Revenue Business Personal Property Tax Fact Sheet (pdf)

Dept. of Revenue Business Personal Property Valuation Guidelines (1999 to present) used by all county Assessors in Washington State to value Personal Property. Guidelines include depreciation tables.