Assessor

Links To:

Parcel Search

Forms and Publications

2026 Levy Highlights


Assessor Counter Service Office Hours:

Monday - Thursday 10am to 4pm

  • Tax Code Area: Your tax rate is based on the Tax Code Area (TCA) of your property. TCAs are geographical areas covered by different combinations of tax levies. Your TCA is printed on your Notice of Value and on your Tax Statement.  See map of Tax Code Areas.
  • 2025 Assessment for Tax Year 2026
  • 2024 Assessment for Tax Year 2025

NOTE: For the 2025 and 2024 assessments, (1) reference your 2025 Notice of Value, or (2) go to Parcel Search, search for your property by Property ID, Parcel Number, Owner Name or Property Address and look at Roll Value History.

The total value of San Juan County increased from $14.7 billion to $14.8 billion, with $90 million in new construction. The 2025 inspection cycle included 3,119 properties on the east side of Orcas including Eastsound, and Obstruction and six other small islands, with 753 additional inspections for new construction across the rest of the county.

The Change of Value Notice is not a tax bill

Tax bills are mailed in February by the Treasurer’s Office after taxing district budgets are approved and levy rates are calculated. 

Budget-based property tax system

Washington uses a budget-based system. Most taxing districts (state, county, fire, port, library, for example) increase their budgets every year because the cost of services increases, which raises taxes. If all taxing district budgets stayed the same from one year to the next, the total amount of tax collected would not change even if assessed values doubled, or dropped in half. 

Assessed values follow market value in Washington. As sale prices increase, assessed values go up. As sale prices decrease, assessed values go down. Under our budget-based system, the levy rate is adjusted so the tax collected equals the approved budget amount. Higher assessed values mean lower levy rates; lower assessed values mean higher levy rates.

Limits on tax increases

Taxing districts are limited to a 1% annual increase in their budgets plus an allowance for new construction in the district, usually another 1%-2% increase, unless voters approve a lid lift. Lid lifts allow a district to increase their levy more than the normal limit up to the limit stated in the ballot. 

Lid lifts were approved for 2026 taxes for Orcas Hospital and Lopez Library, a capital projects levy was approved for Lopez School, and lid lifts are on the November ballot for San Juan Hospital and Orcas Library, with capital projects and operations levies for Orcas School, a bond for Orcas Fire, and the annual levy for Lopez Solid Waste. A proposition to form a Lopez Park & Rec district is also on the November ballot.

Understanding property tax

Property tax is the oldest tax levied in the state of Washington, and it’s also one of the more difficult to understand. Property taxes are essential for funding local services such as fire protection, libraries, parks and recreation, and public schools. Watch the video "Understanding Property Tax" and learn the basics of property tax.

Watch "Understanding Property Tax" video (opens in a new window) (3:30)

If you have questions about your assessment, please email the Assessor’s Office at assessor@sanjuancountywa.gov or call (360) 378-2172 between 10:00 AM and 4:00 PM Monday – Thursday.

Role and Mission

The Assessor's primary responsibility is to identify and assign a taxable value (assess) to all real and tangible business personal property within San Juan County and certify the annual tax roll with the Washington Department of Revenue (DOR) in accordance with State law. Additional responsibilities include the maintenance of all associated property records, the administration of current use and exemption programs, and the annual notification to property owners of a change in their appraised property value.

Property taxes allow our community to benefit from services like schools, libraries, parks, health services, fire protection, and law enforcement. The Assessor administers the assessment process so that taxes are paid equitably according to State law. The San Juan County Assessor's Office is committed to a process that is professional, fair and clearly understood.

Assessor's Office Activities and Responsibilities

  • Inspects all real property on a six-year cycle, with annual inspections for active new construction.
  • Assigns taxable value to all real property every year based on information obtained from inspections, historical information, and a comprehensive statistical analysis of market value.
  • Notifies property owners when there is a change in the appraised value of their property.
  • Administers tax relief and tax deferral programs for senior citizens, disabled persons, veterans and limited income families.
  • Administers Current Use Programs (Farm and Agriculture, Open Space and Timber Land) and Designated Forest Land Programs.
  • Monitors and assigns taxable value to business personal property every year based on information obtained from business owners and DOR audits. 
  • Maintains mapping systems to reflect the most current boundary line modifications and property divisions.
  • Maintains ownership records to reflect the most current sales and other transfers of interests.
  • Reviews the budget of all taxing districts and calculates levy rates according to statutory guidelines.     

The Assessor's Office is Not Responsible for the Following Activities

  • Mailing tax statements (contact the Treasurer's Office)
  • Collecting / providing status of tax payments (contact the Treasurer's Office)
  • Maintaining recorded documents (contact the Auditor's Office)
  • Determining / approving budgets for tax purposes