Assessment Valuation Notices to be mailed October 16, 2020

I will be sending change of value notices to most property taxpayers within Jefferson County mid-October, establishing the 2020 valuation for property that is the foundation for levy and tax calculations to be collected in 2021.  These values represent the market value for property as of 1/1/2020, except where adjustments have been made for exemptions and current use programs.  Exemptions include income based senior citizen and disabled person qualifying residential homeowners.  Market values are based on studying sales of similar properties primarily over the year prior to the assessment date as well as a few months after that date. 

Property owners may contact my office and discuss their valuation with one of my appraisers.  If we don't come to an agreement, any property owner may file an appeal of their value to the Jefferson County Board of Equalization (BOE) by November 16th. 

Please contact my office by phone where we can discuss your appraisal.  We do welcome taxpayers to visit the office to discuss their appraisals as well, but due to Covid-19 restrictions on County facilities under the Washington State Phase 2 requirements, we strongly encourage setting up pre-appointments by calling my office at 360-385-9105.  If you wish to conduct in-office business with other departments on the same day, you will need to make arrangements with those offices ahead of time.  My staff will make every effort to accommodate your needs while we maintain the health and safety of all involved. 

Jeff Chapman, Jefferson County Assessor 

Jefferson County Assessor
As your Assessor, one of my functions is to have this office be transparent and accessible to you.  This web section will provide you with information on questions you may have regarding the Assessor’s office.  If further assistance is needed, the Assessor’s staff is always willing to answer your questions. 

It is our goal to appraise all property fairly and equitably, to maintain accurate and accessible property records and give prompt and courteous customer service.

State law requires that the Assessor value property at 100% of true and fair market value.  The market value is the amount of money that a willing and unobligated buyer is willing to pay a willing and unobligated seller.  An individual sale does not automatically establish the value of a property.  The Assessor uses multiple sales to establish market value.

The Jefferson County Assessor’s office is required to physically inspect, appraise and revalue all real property once every 6 years with an annual review and update based on sales analysis.  This appraisal cycle is established by the state constitution & state laws, enforced by the State Department of Revenue. 

·     We maintain inventory, description, ownership, sales and mapping for all properties.

·     We provide information, education and assistance.

·     We provide public computer access to assessment data, also now available on the Internet through the Real Property Search.

·     We allocate value to taxing districts, calculate levy rates and certify tax roll to our Treasurer and provide information for tax exemptions:

o   Senior Citizen and Disabled Persons Exemption

o   Open Space Taxation, Forest Land Exemption, Farm & Agriculture Exemption

o   Historic Properties Exemption

o   Residential Home Improvement Exemption

·     We prepare the defense of valuations for appeal board cases.

·     We maintain business personal property listings and audits.

We do not, mail or collect your taxes.  Please contact the Treasurer’s Office (360) 385-9150.

We do not, assist with completing your appeal form or take your appeal form.  Please contact the Board of Equalization (360) 385-9100.

Real Property is land and any improvements, such as buildings, attached to the land. Properties are revalued annually and are physically inspected at least once every six years. After determining the value, the Assessor mails property owners a “Change of Value Notice.” The notice states the new and the old values. By comparing the two values, property owners can tell whether their property has increased or decreased in value. The notice also breaks down the value between land and improvements. Valuation notices are NOT tax bills. An increase in value does not mean that next year’s property taxes will increase at a proportionate rate. 

Residential Revaluation Map