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San Juan County is pleased to present the monthly series County Compass: Navigating Civic Participation that shares ways to understand County systems, get involved with local government, and be an informed resident.

With tax season nearly upon us, San Juan County takes a moment to explain the taxing structure here in the islands. Residents in San Juan County pay three types of taxes – property, real estate excise, and sales tax. Washington State does not have an income tax, which means local governments rely on these three taxes and grants to fund public programs and services.

Taxes 101  

Tax bills are mailed between February and March based on the budgets submitted by the taxing districts (state, county, fire, library, etc.). The taxing districts budgets are limited to a 1% increase plus an allowance for new construction in the district, which usually adds another 1%-2% to the total amount collectable. Because the cost of services increases every year, most taxing districts increase their budgets from the previous year, which increase taxes.

Property Assessments

Assessed property values are set at market value. As sale prices increase, so will assessed values. As sale prices decrease, so will assessed values. If the taxing district budgets remained constant from one year to the next, taxes would stay the same even if assessed values doubled. Taxes would stay the same even if assessed values dropped in half. The levy rate is adjusted down or up as assessed values go up or down to satisfy the budget amounts.

Tax Calendar

Upon receipt of the tax rolls from the County Assessor, the Treasurer forwards to all property owners statements of real and personal property taxes due. These taxes are payable after mid-February/March of each year with the full tax due by April 30. If the amount payable is over $50, one-half may be paid on or before April 30 with the second half due on or before October 31.

Fast Facts About Your Tax

Property Tax: Your County Assessor and Treasurer administer property tax. The County Assessor values (assesses) your property, and County Treasurer collects property tax.

• There are many levies that make up your total tax bill, and the County collects three: county current, roads, and conservation futures. 
• Property taxes account for about 9.6% of the County’s biennial operating budget. 

Real Estate Excise Tax (REET): REET is a tax on the sale of real property. All sales of real property in the state are subject to REET unless a specific exemption is claimed. 

• Public programs like the Conservation Land Bank and Home Fund are supported by REET. 
• See the table on the webpage for the local rates: https://www.sanjuancountywa.gov/316/Real-Estate-Excise-Tax

Sales & Use Tax: Sales tax is recorded in the current expense budget. The Treasurer’s Office records the revenue monthly when the State sends it at the end of every month. Then the Treasurer’s Office remits use tax to Department of Revenue (DOR) on a monthly basis.  When/if there are changes approved by council, the Treasurer notifies DOR.  

• Sales taxes account for about 12.1% of the County’s biennial operating budget. 
• Lists of local sales & use tax rates and changes, as well as information for lodging sales, motor vehicles sales or leases, and annexations are found at the Washington State Department of Revenue. 
• Would you like to sign up to be notified of sales tax changes? Sign up here: https://public.govdelivery.com/accounts/WADOR/signup/17806 

County Resources: 

1. Interested in auto-pay? Learn more here:  sanjuancountywa.gov/1988/Auto-Pay-Tax-Payments 
2. Use the property search function to find details on levies, assessments, past year amounts due/paid in full, etc.: parcel.sanjuancountywa.gov/PropertyAccess/PropertySearch.aspx?cid=0 
3. Visit the Treasurer’s Office website for additional information: sanjuancountywa.gov/314/Treasurer 

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