Real and Personal Property Taxes

Real Property Taxes

First half taxes are due by April 30. If payment is late, total amount of tax becomes delinquent resulting in interest and penalty calculated on entire amount due for the year. Second half taxes become delinquent after October 31. Postmarks are accepted as payment date. If total tax for the year is less than $50, the entire amount must be paid by April 30.

Your canceled check is your receipt. Checks accepted are subject to collection. Non-payment by bank voids receipt. Returned check charge $25. Resolution No. 217-1981 12/1/81.

Personal Property Taxes

Personal property as defined by the State of Washington includes the assets of a business or utility, aircraft hangar, mobile homes independent of real property, farm equipment and houseboats. This tax is based on the assessment value as of January 1 of the previous year. The owner of record at that time is responsible for taxes due the following year.

First half taxes are due by April 30. If payment is late, total amount of tax becomes delinquent resulting in interest and penalty calculated on entire amount due for the year. Second half taxes become delinquent after October 31. Postmarks are accepted as payment date. If total tax for the year is less than $50, the entire amount must be paid by April 30.

Your canceled check is your receipt. Checks accepted are subject to collection. Non-payment by bank voids receipt. Returned check charge $25. Resolution No. 217-1981, December 1, 1981.

Advance Personal Property Tax

Whenever a business is about to be sold, disposed of or removed from San Juan County, according to Washington RCW 84.56.090, the County Treasurer is required to collect advance personal property tax. This advance tax is based on all assessments made to date, including the current year assessment, for taxes not normally due until next year. Please call 360-378-2171 for the amount due.

Personal Property Taxes are a lien upon all Real and Personal property of the person assessed from the date of assessment until paid. If not paid by April 30 of each year, the property becomes subject to distraint and foreclosure processes as provided by the Laws of the State of Washington.

Interest and Penalties, see RCW 84.56.020 

Credit Card Payments

Credit card payments are accepted online through the SJC Property Search site. You can search by Account Number, Owner Name, Property Address, or DBA. Then select the "View Details" of your property search results record.

There will be a fee charged for this service by Point and Pay. American Express, MasterCard, Visa, and Discover Cards are accepted.

Senior Citizens / Disabled Persons Tax Relief Prog

The page above provides information on the Senior Citizen & Disabled Persons tax relief program. The exemption program reduces the amount of property taxes. This tax reduction is a "gift" and does not have to be repaid.

Taxes Paid Under Protest

To preserve your right to seek a court-ordered refund, you must comply with the requirements of the law (RCW 84.68.020 and WAC 458.18.215). Please get in touch with the Assessor's Office for further details.