Assessor

 

Important Dates

 

1st Quarter
January 1	Date of appraisal for real property subject to taxation and valuation for assessment purposes (other than new construction and mobile homes being assessed for the first time in this state). (RCW 84.36.005, 84.40.020) Also first day to apply for Open Space (Current Use) valuation for the following year assessment. (RCW 84.34.030) Grant County Assessor to mail personal property reporting forms no later than this date. (RCW 84.40.040)
January 15	Grant County Assessor certifies and delivers tax rolls to County Treasurer. (RCW 84.52.080)
January thru December	Grant County Assessor may accept claims for senior/disabled exemptions for taxes payable the following year. (RCW 84.36.385)
January 15 thru February 15	No revaluation notices may be mailed. (RCW 84.40.045)
February 15	Property taxes can be paid on and after this date, based on previous year assessments. (RCW 84.56.010)
March 1	Most taxing districts boundaries must be established to permit levy for collection the following year (with certain exceptions). RCW (84.09.030) Grant County Assessor to submit revaluation plan to Department of Revenue prior to beginning a new revaluation cycle. (RCW 84.41.041, WAC 458.12.335)
March 31	Boundaries of newly incorporated cities to be established. (RCW 84.09.030) Applications for exemption from property taxes must be received by the Department of Revenue. i.e. churches, non-profit organizations etc.

 

2nd Quarter
April 1	Senior/disabled tax deferral applications are due. (RCW 84.38.040)
April 30	First half property taxes must be paid. (RCW 84.56.020) Personal property (owned as of January 1 of the given year) report on standard form must be filed with the Grant County Assessor.
May 1	Open Space (Current Use, farm and agricultural) application deemed approved unless the Grant County Assessor notifies otherwise. (RCW 84.34.035)
June 1	Penalty of three percent (3%) will be assessed on the amount of current year’s taxes delinquent on this date. (RCW 84.56.020)

 

3rd Quarter
July 1	Last official date to file an appeal to the current year’s assessed value to the Grant County Board of Equalization (on values established in previous year) Valuation appeals must be filed with the county Board of Equalization, or within 30 days of mailing of current year's assessment notice, whichever is later. (RCW 84.40.038)
July 15	Grant County Board of Equalization meets in open session. (RCW 84.48.010) Grant County Assessor certifies assessment rolls to the county Board of Equalization. (RCW 84.40.320)
July 31	Valuation date for new construction and mobile homes subject to their first assessment in this state. (RCW 36.21.080-090)
August 31	Grant County Assessor shall be informed by Department of Revenue of properties determined to be exempt from property taxes. (RCW 84.36.385) Grant County Assessor to complete listing and valuation of new construction and new mobile homes. (RCW 36.21.080-090, RCW 84.40.040)
September 1	Department of Revenue shall annually determine the indicated sales ratio for Grant County. (Sale to Assessed Value Ratio) (RCW 84.48.075)
September 15	Grant County Assessor certificate of assessed value to taxing districts.
September thru October	Department of Revenue certifies equalized assessed values of centrally assessed (utility and transportation) properties to the Grant County Assessor. (RCW 84.12.370)

 

 

4th Quarter
October	Grant County Assessor supplies Department of Revenue with abstract of assessed values.
October 6	Grant County Commissioners begin hearings on county budgets.
October 15	Assessor to file annual revaluation progress report with Department of Revenue. (RCW 84.41.130)
October 31	Last day for payment of second half of taxes. (RCW 84.56.020)
November	Grant County Assessor certifies total assessed valuation to appropriate taxing districts. Assessor to determine 101% levy limitation for taxing districts. (RCW 84.55.100)
November 30	Taxing districts must file levy requirements with Grant County Commissioners. RCW 84.52.020)
November 30	Taxing Districts certify to Grant County Assessor the amount of taxes to be collected for district purposes. (RCW 84.52.070) Penalty of 8% is assessed on current year taxes delinquent at this time. (RCW 84.56.020)
December 1	Grant County Assessor to begin preliminary assessment work by this date. (RCW 84.40.040)
December 31	The last day to apply for Open Space (Current Use) valuation for the following year assessment. (RCW 84.34.030)