• January 29, 2009: 2009 Property Tax Bulletin
  
  
• International Association of Assessing Officers Announces King County, WA Assessor Scott Noble Receives of 2008 Donehoo Essay Award
  
  
• July 18, 2008: International Association of Assessing Officers Announces King County, WA Department of Assessments Earns Outstanding Recognition
  
  
• January 31, 2008: 2008 Property Taxes - Voters Approve Higher Property Taxes
  
  
• KEEPERS OF THE FAITH: Published in Fair & Equitable • June 2007
  
  
• January 30, 2007: 2007 Property Taxes - Voters Approve Higher Property Taxes
  
  
• January 30, 2006: 2006 Property Taxes - Voters Continue to Approve Higher Taxes
  
  
• January 31, 2005: 2005 Property Taxes - Voters Approve Record Number of Lid-Lifts
  
  
• May 12, 2004: STATE REPORTS KING COUNTY MEETS APPRAISAL PERFORMANCE STANDARDS
  
  
• April 28, 2004: Property Tax Bulletin
  
  
• January 29, 2004: 2004 Property Taxes – Lowest Overall Increase Since 1998
  
  
• January 29, 2003: 2003 Property Taxes – Taxes up 4.9% over 2002
  
  
• October 14, 2002: Assessor's Staff Wins Distinguished Research and Development Award
  
  
• April 2, 2002: TWO YEARS OF SALES POLICY CONTINUES / NEW NOTICES MAILED
  
  
• March 12, 2002: Assessor’s office meets or exceeds standards for fairness, equity and uniformity in the residential assessment process
  
  
• January 15, 2002: 2002 Property Taxes - Taxes up 5.3% over 2001
  
  
• March 6, 2001: Earthquake Damage
  
  
• January 25, 2001: 2001 Property Taxes - Tax Increase Less than 2000
  
  
• March 15, 2000: Annual Mailing of Property Value Notices Begins
  
  
• January 6, 2000: 2000 Property Taxes - Tax Increase Less than 1999
  
  
• October 1, 1999: Assessor's Staff Wins Distinguished Jurisdiction Award
  
  
• September 23, 1999: State Reports King County Meets IAAO Performance Standards
  
  
• April 14 1998: Significant Improvements in Property Tax Relief for Seniors and Disabled Persons

Released: January 29, 2009

2009 Property Taxes: Voters Approve Higher Property Taxes

Property taxes will show an overall 6.16% increase over last year when tax bills are mailed in King County this February, according to Assessor Scott Noble. Last year, the overall property tax increase was 8.18%, and in 2007 the overall increase was 5.87%. Countywide, 23 out of 30 monetary property tax measures were passed by voters, including five permanent lid lifts. Total property taxes for all purposes will total $3.388 Billion in 2009, up $196.5 million over 2008's $3.191 Billion.

Of the $196.5 million increase, 17.3% (or $34 million) was due to new construction in King County, totaling $8.0 billion of assessed value in 2009. New construction revenues to districts are tax neutral (no tax increase for existing taxpayers).

"The increasing reliance on voted property taxes by taxing districts is a continuing trend and is accelerating", Noble said. "In particular, lid-lifts are more common, with voters approving much higher property tax increases", he added.

Assessed value changes resulted in 13.46% growth in King County's tax base for 2009 tax distribution purposes (compared to 14.14% in 2008). Most levy distribution rates per thousand dollars of assessed value have continued to drop throughout the county. King County utilizes multiple years of real estate sales when determining assessments.

All school district areas will see overall property tax increases except Snoqualmie Valley School District with a 0.6% decrease and Tukwila School District at 0.1% decrease. The highest average increase is within the Renton School District (13%) followed by Skykomish School District (12.1%), Shoreline School District (11.4%), Mercer Island School District (10.4%), and Riverview (9.1%).

Key factors in King County's 2009 property tax picture are:

• Continued support by King County voters for tax increases:
  
  Voters approved 23 of 30 monetary property tax measures on the ballot in 2008 for 2009 tax purposes, including 5 permanent lid lifts. Approved school district measures include general obligation bonds totaling $695 million for capital projects in the Bellevue School District ($545 million) and Renton School District ($150 million). Four maintenance and operation levies were approved beginning in the 2009 tax year for Tukwila School District ($7.2 million), Federal Way School District ($36 million), Renton School District ($26 million), and Auburn School District ($25.3 million). Two four year capital projects levies were passed for the Mercer Island School District ($3.1 million) and Renton School District ($5.5 million).
  
  Four King County fire protection districts and one city received approval from voters for general obligation bonds in 2008: Shoreline Fire District #16 ($25 million), Valley Regional Fire Authority ($19.8 million), Burien Fire District #2 ($25 million), Auburn Fire District #44 ($7.5 million), and the City of Issaquah ($4.5 million). Snoqualmie Pass Fire District #49 taxpayers approved a six year fire district benefit charge beginning with the 2009 tax year. Voters also approved city lid lifts for the following: (1) City of Bellevue, a 20 year temporary lid lift of $0.10 for acquisition/development/improvement of open space/parks and an $0.02 permanent lid lift to maintain and operate parks, (2) City of Seattle voters approved two six year temporary lid lifts - Pike Place Market improvements ($73 million) and renewal of the Parks levy ($145.5 million), (3) City of Mercer Island voters approved a 15 year temporary lid lift for Parks maintenance at $900,000 the first year with a 1% increase for the next 14 years, and (4) the City of Sammamish voters approved a permanent lid lift for operation and maintenance of parks, however, due to the failure of the general obligation bond to finance the acquisition, development, construction and improvement of the parks approved in the lid lift, the city did not levy the lid lift in 2009. Voters within the City of Sammamish have until December 31, 2009 to pass the general obligation bond for parks and if not, the lid lift expires immediately.
  
  The effects of voted permanent and temporary lid lifts within King County for the 2009 tax year produced the following increases:
  
  

  Palmer/Selleck Fire District #47 99.22% Lid lift to $1.00 approved 8/19/08 Duvall Fire District #45 50.61% Lid lift to $1.35 approved 5/20/08 Shoreline Fire District #04 26.73% Lid lift to $1.50 approved 8/19/08 City of Bellevue 21.96% Lid lift approved @ $.12/1,000 Snoqualmie Fire District #49 (KC only) 13.12% 6% limit factor per vote of 2007 Burien Fire District #02 7.67% 6% limit factor per vote of 2007 North Highline Fire District #11 7.10% 6% limit factor per vote of 2007 Bryn Mawr Fire District #20 6.92% 6% limit factor per vote of 2007 City of Seattle 6.88% 2 lid lifts approved/used all of banked capacity Federal Way Fire District #39 6.52% 6% limit factor per vote of 2007

  
  
  Initiative 747 removed the ability of taxing districts to increase non-voted property taxes above 1% over the prior highest allowable levy (not necessarily the previous year). Fifty-three taxing districts out of 83 (or 63.8%) with non-voted tax levies imposed a 1% or lower increase in 2009, excluding new construction. The other districts made use of so-called "banked" levy capacity (accumulated in prior years where they had levied less than the maximum tax allowed) to increase non-voted taxes by from 1.10% to 18.26%.
  
  Fee and Charge (not designated as property taxes) increases for 2009 are as follows:
  
  

  Fee	2008	2009	Percentage Increase
  Noxious Weed	$1,470,120	$1,491,222	1.44%
  KC Conservation	$6,188,931	$6,284,915	1.55%
  Seattle SWM	$51,081,383	$58,680,853	14.88%
  Other King County Taxing Districts SWM	$41,221,721	$43,672,017	5.94%
  New Voted Fire District Benefit Charge Existing Fire District Benefit Charge	$5,867,716 $12,726,575	$23,646 $20,362,078	-99.6% 60%
  Total Fees and Charges:	$118,556,446	$130,514,731	10.09%

  
  
  IMPORTANT: Increases in assessed value do not normally equate to equal tax increases. Assessed values are the mechanism to distribute property taxes. The magnitude of property taxes can only be lawfully levied by taxing districts and voters. Increases in the assessed value of existing property do not yield additional tax revenue for taxing districts.
  
  NOTE: The attachments to the 2009 Property Tax Bulletin provide details of district levy changes. They are:
  
  • Attachment 1 - a chart by school district of 2009 property taxes for average residence values (.PDF);
  • Attachment 2 - top tens, voted and non-voted (excluding new construction) (.PDF);
  • Attachment 3 - a complete list of taxing districts subject to the Initiative 747 1% limit factor and their levy changes (two columns, one of which excludes new construction levies not subject to the I-747 1% limit) (.PDF);
  • and Attachment 4 - King County monetary property tax measures and lid lifts. (.PDF)

Top

Released: July 18, 2008

International Association of Assessing Officers Announces King County, WA Department of Assessments Earns Outstanding Recognition

(Kansas City, Missouri) - The International Association of Assessing Officers (IAAO) is pleased to announce that the King County Department of Assessments has earned the IAAO Certificate of Excellence in Assessment Administration. IAAO recognizes governmental units and individuals involved with assessment that integrate best practices in the workplace. This challenging and rigorous program is a self-conducted evaluation of specific, accepted, assessment administration and appraisal practices as defined in the IAAO publication Assessment Practices: Self-Evaluation Guide.

The King County Department of Assessments has met or exceeded IAAO defined criteria for best practices in the workplace. They will be recognized in September at the International Conference on Assessment Administration as just the fifth applicant to successfully fulfill all the requirements necessary to demonstrate excellence in assessment administration.

Gary McCabe, Certified Assessment Evaluator (CAE) and Chair of the IAAO Research Committee praised the King County Department of Assessments saying they "passed with very high grades. Congratulations to Scott Noble (King County Assessor) and his staff for excellent reports. The King County office embodies the best attributes of a fair property tax, including; stability, transparency, autonomy, and equity."

Scott Noble responded, "It is a great honor to be recognized and cited by our peers as among the very best Assessor's offices in the world. The award of the IAAO Certificate of Excellence in Assessment Administration to King County is a tribute to all of the men and women of the Department of Assessments for their dedication to fairness and outstanding professional public service."

About IAAO
The mission of International Association of Assessing Officers is to promote innovation and excellence in property appraisal, assessment administration, and property tax policy through professional development, education, research, and technical assistance.

IAAO is a nonprofit, educational and research association. It is a professional membership organization of government assessment officials and others interested in the administration of the property tax. The association was founded in 1934, and now has a membership of more than 8,000 members worldwide from governmental, business, and academic communities.

Top

Released: January 31, 2008

2008 Property Taxes
Voters Approve Higher Property Taxes

Property taxes will show an overall 8.18% increase over last year when tax bills are mailed in King County this February, according to Assessor Scott Noble. New construction revenues (tax neutral) represented 1.63% points, with existing taxpayers seeing an overall increase of 6.55%. Last year, the overall property tax increase was 5.87%, and in 2006 the overall increase was 4.54%. Countywide, 24 out of 31 monetary property tax measures were passed by voters, including 13 permanent lid lifts. Total property taxes for all purposes will total $3.191 Billion in 2008, up $241 million over 2007’s $2.950 Billion.

Of the $241 million increase, 19.94% (or $36 million) was due to a record amount of new construction in King County, totaling $6.66 billion of assessed value in 2008. New construction revenues to districts are tax neutral (no tax increase for existing taxpayers).

"The increasing reliance on voted property taxes by taxing districts is a continuing trend and is accelerating", Noble said. "In particular, lid-lifts are more common, with voters approving much higher property tax increases", he added.

Assessed value changes resulted in 14.14% growth in King County’s tax base for 2008 tax distribution purposes (compared to 10.42% in 2007). Most levy distribution rates per thousand dollars of assessed value have continued to drop throughout the county. King County utilizes multiple years of real estate sales when determining assessments. Valuation appeals remain at historically low levels, numbering 3,500, significantly less than 1% of properties appraised.

All school district areas will see overall property tax increases except the Fife School District which has a 3.6% decrease. The highest average increase is within the Skykomish School District (23.5%), followed by Tukwila (12%), Riverview (11.6%), Highline (10.8%), and Kent (10.4%) school districts.

Key factors in King County’s 2008 property tax picture are:

• New taxing districts:
  
  
  1. A new countywide ferry district was created by the Metropolitan King Council to operate a ferry service within the boundaries of the county. The 2008 tax year includes a tax levy of $0.055/$1,000 for the new King County Ferry District for its first year of operation at an amount of $18.7 million.
     
     
  2. King County Ordinance 15728 dissolved all flood control zones within the County and created a countywide Flood Control Zone with a rate of $0.10/$1,000, yielding $33.9 million for the 2008 tax year.
     
     
  3. The Valley Regional Fire Authority was voted in by the taxpayers within the boundaries of the cities of Auburn, Algona and Pacific. The Authority has a tax levy of $1.00/$1,000 along with a six-year fire district benefit charge, all beginning in 2008.
     
     
  4. The City of Milton taxpayers approved a city-wide EMS levy which will run concurrently with King County’s EMS levy. The combined EMS levies cannot exceed the statutory levy rate of $0.50/$1,000.
     
     
• Continued support by King County voters for tax increases:

  Voters approved 24 of 31 monetary property tax measures on the ballot in 2007 for 2008 tax purposes, including 13 permanent lid lifts. Approved school district measures include general obligation bonds totaling $695.6 million for capital projects: Seattle School District ($490 million), Federal Way School District ($149 million), and Riverview School District ($56.6 million). Three maintenance and operation levies were also approved beginning in the 2008 tax year for the Seattle School District ($123.5 million), Skykomish School District ($225,000), and the Highline School District ($32.47 million).

  King County taxpayers approved a permanent six year regional parks lid lift at $0.05/$1,000 along with a companion six year permanent lid lift for the Woodland Park Zoo, open space and trails at $0.05/$1,000. Voters also renewed the EMS levy for another six years at a higher rate of $0.30/$1,000, yielding a 66% increase over last year’s levy. As mentioned above, the City of Milton taxpayers also approved an EMS levy that will piggyback onto King County’s EMS levy, with the taxpayers in Milton on the King County side paying an additional $0.20/$1,000 for that service. The City of Redmond voters approved two permanent lid lifts totaling $0.40/$1,000 for fire, police and school safety at $0.35/$1,000 and the other for a parks program at $0.05/$1,000.

  The effects of voted permanent lid lifts and the addition of new taxing districts within King County for the 2008 tax year produced the following increases:

  King County Ferry District	100.00%	New district for 2008 tax roll @ $.05/$1,000
  King County Flood Zone	100.00%	New district for 2008 tax roll @$.10/$1,000
  Valley Regional Fire Authority #61	100.00%	New district for 2008 @ $1.00/$1,000
  Town of Milton EMS levy	100.00%	New voter approved 6 year EMS levy for city ($0.20/$1,000)
  King County EMS	66.21%	Voter approved $.30/$1,000 (new 6 year levy)
  North Bend Fire District #38	59.27%	Permanent lid lift to $1.00/$1000
  City of Redmond	44.05%	Permanent lid lift of $.40/$1,000
  Snoqualmie Fire District #49 (KC only)	28.18%	Permanent lid lift to $.90/$1,000
  Kent Fire District #37	24.99%	Permanent lid lift to $1.50/$1,000
  Redmond Fire District #34	27.23%	Permanent lid lift to $1.35/$1,000
  Bryn Mawr Fire District #20	23.85%	Permanent lid lift to $1.50/$1,000
  Auburn Fire District #44	20.65%	Permanent lid lift to $1.50/$1,000
  North Highline Fire District #11	13.19%	Permanent lid lift to $1.50/$1,000
  Federal Way Fire District #39	12.31%	Permanent lid lift to $1.50/$1,000
  Burien Fire District #02	11.52%	Permanent lid lift to $1.50/$1,000
  King County	9.48%	Parks permanent lid lift and a new permanent six year zoo/open space/trails lid lift totaling $0.10/$1,000

  Initiative 747 removed the ability of taxing districts to increase non-voted property taxes above 1% over the prior highest allowable levy (not necessarily the previous year). Fifty–five taxing districts out of 84 (or 65%) with non-voted tax levies imposed a 1% or lower increase in 2008, excluding new construction. The other districts made use of so-called “banked” levy capacity (accumulated in prior years where they had levied less than the maximum tax allowed) to increase non-voted taxes by from 1.17% to 17.21%.

  Fee and Charge (not designated as property taxes) increases for 2008 are as follows:
  
  

  Fee	2007	2008	Percentage Increase
  Noxious Weed	$1,048,848	$1,470,120	40.17%
  KC Conservation	$5,867,740	$6,188,931	5.47%
  Seattle SWM	$37,401,982	$51,081,383	36.57%
  Other King County Taxing Districts SWM	$39,517,345	$41,221,721	4.31%
  New Voted Fire District Benefit Charge		$5,867,716	100%
  Existing Fire District Benefit Charge	$10,756,424	$12,726,575	18.31%
  Total Fees and Charges:	$94,592,339	$118,556,446	25.33%

  IMPORTANT: Increases in assessed value do not normally equate to equal tax increases. Assessed values are the mechanism to distribute property taxes. The magnitude of property taxes can only be lawfully levied by taxing districts and voters. Increases in the assessed value of existing property do not yield additional tax revenue for taxing districts.

  NOTE: The attachments to the 2008 Property Tax release provide details of district levy changes. They are:
  

  1. Attachment 1 – a chart by school district of 2008 property taxes for average residence values (.PDF);
  2. Attachment 2 – top tens, voted and non-voted (excluding new construction) (.PDF);
  3. Attachment 3 – a complete list of taxing districts subject to the Initiative 747 1% limit factor and their levy changes (two columns, one of which excludes new construction levies not subject to the I-747 1% limit) (.PDF);
  4. and Attachment 4 – King County monetary property tax measures and lid lifts (.PDF).

• 
  Other more detailed attachments are also available:
  

  • Taxing Districts Of King County For 2008 Taxes (.PDF)
  • 2008 Tax Rol Valuations (.PDF)
  • Levy Rate Distribution (.PDF)
  • Non-voted and Voted Property Tax (.PDF)
  
  
  

  NEW (per King County Ordinance 0294 passed May 7, 2007)
  In late March 2008, taxpayers whose taxes are paid by their lender through a mortgage reserve account will receive a courtesy notice from the County Treasurer’s office informing them of the tax distribution for their individual property tax account. The courtesy notice is not a request for payment and is intended to help all King County taxpayers better understand how their property tax dollars and certain fees are allocated for state, county and local purposes.

  Top

Released: January 30, 2007

2007 Property Taxes
Voters Approve Higher Property Taxes

Property taxes will show an overall 5.87% increase over last year when tax bills are mailed in King County this February, according to Assessor Scott Noble. Last year, the overall property tax increase was 4.54%, and in 2005 the overall increase was 4.16%. Countywide, 45 out of 54 monetary property tax measures were passed by voters, of which 31 were for education purposes. Total property taxes for all purposes will total $2.950 Billion in 2007, up $163 million over 2006’s $2.787 Billion.

Of the $163 million increase, $28.2 million was due to a record amount of new construction in King County, totaling $5.95 billion of new construction value in 2007. New construction revenues to districts are tax neutral (no tax increase for existing taxpayers).

"The increasing reliance on voted property taxes by taxing districts is a continuing trend and is accelerating", Noble said. "In particular, lid-lifts are more common, with voters approving much higher property tax increases", he added.

Assessed value changes resulted in 10.42% growth in King County’s tax base for 2007 tax distribution purposes (compared to 8.7% in 2006). Most levy distribution rates per thousand dollars of assessed value have continued to drop throughout the county. King County utilizes multiple years of real estate sales when determining assessments. Valuation appeals are at their lowest level in ten years, numbering approximately 3,000 (less than 1% of properties appraised), a 25% reduction from last year.

The majority of school district areas will see property tax increases. The highest average increase is within the Skykomish School District at 10.1%, followed by the Snoqualmie Valley and Tahoma School Districts at 9.9%, and the Shoreline School District at 8.9%. Average decreases are found in the Renton School District (-0.7%), Kent School District (-0.6%), and Fife School District (-2.4%). There is no average change in the Mercer Island School District (0%).

Key factors in King County’s 2007 property tax picture are:

• Continued support by King County voters for tax increases:
  

  Voters approved 45 of 54 monetary property tax measures on the ballot in 2006 for 2007 tax purposes. Approved school district measures included: (1) a total of $1.2 billion in new general obligation bonds for capital improvements, led by the Lake Washington School District at $436 million and followed by the Issaquah School District at $242 million; (2) maintenance and operation levies (M&O) totaling $255 million; (3) technology levies of $36 million; and (4) transportation levies of $5.8 million.

  Other taxing districts had measures totaling $94.8 million passed by voters. A total of 8 of 13 lid lifts (votes to allow districts to exceed the 1% limit) were approved by voters for the 2007 tax year. The first year tax increases range between about 50.96% and 6.37%, but in future years most of these districts will be limited to one percent per Initiative 747. A six year lid lift for King County for the expired Automated Fingerprint Identification System (AFIS) was approved by voters at a rate not to exceed $0.0568/$1,000 of assessed value. The City of Des Moines taxpayers approved a permanent lid lift to $1.60 with a 4% increase for five (5) years, and City of Seattle voters approved a transportation temporary lid lift for nine (9) years at a cost not to exceed $36,650,000 per year. As required by law (RCW 36.69.145), Vashon-Maury Island Park and Recreation District voters approved a new six-year levy for the district.

  Exceeding the 1% limit approved by voters were Fire Districts 2, 11, 39, and 43. The Pierce County Library taxpayers within the City of Milton approved a lid lift to $0.48 for the 2007 tax year.

  In addition, general obligation bonds for capital projects were approved for the City of Shoreline ($18.795 million) and the City of Issaquah ($6.25 million), both for parks and open spaces.

• Effects of Initiative 747 on non-voted taxes:

  PLEASE NOTE: Initiative 747 is before the State Supreme Court, with a ruling anticipated sometime in 2007.

  Initiative 747 removed the ability of taxing districts to increase non-voted property taxes above inflation, and limited tax growth to 1% over the prior highest allowable levy (not necessarily the previous year). Fifty–six taxing districts out of 81 (or 69%) with non-voted tax levies imposed a 1% or lower increase in 2007, excluding new construction. The other districts made use of so-called "banked" levy capacity (accumulated in prior years where they had levied less than the maximum tax allowed) to increase non-voted taxes by from 1.09% to 22.87%.

  The taxing districts with the highest levy increases are as follows and are attributable to bonds, lid lifts approved by voters and the use of banked capacity: City of Des Moines (up 50.96%), Pierce County Library (up 34.87%), Redmond Fire District #34 (up 27.65%), Vashon Maury Island Park and Recreation District (up 24.11%), Maple Valley Fire District #43 (up 18.91%); City of Seattle (up 14.98%); Bellevue Fire District #14 (up 11.7%), South King Fire and Rescue District #39 (up 10.4%), Angle Lake Fire District #24 (up 10.08%), City of Newcastle (up 9.98%), Port of Seattle (up 9.67%), King County (up 9.36%), Issaquah Fire District #10 (up 8.75%), North Highline Fire District #11 (up 8.73%), Burien Fire District #2 (up 8.42%), City of Kirkland (up 6.51%), City of Duvall (up 5.95%), and City of Bellevue (up 5.23%).

NOTE: The attachments to the 2007 Property Tax release provide details of district levy changes. They are:

1. Attachment 1 – a chart by school district of 2007 property taxes for average residence values (.PDF);
2. Attachment 2(a) – a complete list of taxing districts subject to the Initiative 747 1% limit factor and their levy changes (two columns, one of which excludes new construction levies not subject to the I-747 1% limit) (.PDF);
3. Attachment 2(b) – a complete list of taxing districts not subject to the 1% limit and their levy changes (.PDF); and
4. Attachment (3) – pie charts on Typical 2007 Property Taxes levied in Municipalities and Unincorporated Areas by district percentages (.PDF).

Additional Attachments

• A listing of taxing districts in King County for 2007 property taxes (.PDF)
• A listing of taxing districts value/tax changes (.PDF)
• A historical chart regarding Monetary Property Tax Ballot Measures and Lid-Lifts (.PDF)
• A 2006-2007 Election Comparison attachment (.PDF)

IMPORTANT: Increases in assessed value do not normally equate to equal tax increases. Assessed values are the mechanism to distribute property taxes. The magnitude of property taxes can only be lawfully levied by taxing districts and voters. Increases in the assessed value of existing property do not yield additional tax revenue for taxing districts.

Top

Released: January 30, 2006

2006 Property Taxes
Voters Continue to Approve Higher Taxes

Property taxes will show an overall 4.54% increase over last year, when tax bills are mailed in King County this February, according to Assessor Scott Noble. Last year, the overall property tax increase was 4.16%, and in 2004 the overall increase was 4.1%. Countywide, 67% of voted property tax measures were lid lifts, of which 10 out of the 12 measures passed in 2005 for 2006 tax purposes. Voted property taxes increased by 6.87% over last year, while non-voted taxes increased by 2.7%. Total property taxes for all purposes will total $2.787 Billion in 2006, up $121 million over 2005’s $2.666 Billion.

New construction in King County increased to $5.02 billion in 2006, yielding $23.9 million in revenue.

“The increasing reliance on voted property taxes by taxing districts is a continuing trend and is accelerating”, Noble said. “In particular, lid-lifts are more common, with voters approving much higher property tax increases”, he added.

Assessed value changes resulted in 8.7% growth in King County’s tax base for 2006 tax distribution purposes (compared to 5.5% in 2005). Most levy distribution rates per thousand dollars of assessed value have continued to drop throughout the county. King County averages at least two years of real estate sales when determining assessments. The State Department of Revenue has measured King County assessments at about 92% of market value. Valuation appeals number approximately 3,800 (less than 1% of properties appraised), a 30% reduction from last year.

Average residences will see increases in the majority of the school districts, with the highest increase within the Issaquah School District at 8.7% and Renton School District following at 8.6%. Average residences in the Skykomish School District will see a decrease of 1.4%, with two other school districts showing a 1% increase (Fife and Riverview).

Key factors in King County’s 2006 property tax picture are:

• Continued support by King County voters for tax increases:

  Voters approved 15 of 18 monetary property tax measures on the ballot in 2005 for 2006 tax purposes. The number of measures on the ballots was small – the majority of school ballots are in even numbered years. However, voters in the Auburn school district approved a general obligation bond for new elementary schools, and in the Vashon school district voters approved a facility and technology capital projects levy and a bond to repay a loan for renovation of facilities. Voters in the Valley General hospital district approved a permanent lid lift of fifty-nine cents for emergency medical and hospital services. Also, voters in King County approved a six (6) year lid lift for veteran’s health and human services at five cents per thousand of assessed value. A total of 10 of 12 lid lifts (votes to allow districts to exceed the 1% limit) were approved by voters. The first year tax increases range between about 600% and 8%, but in future years these districts will be limited to one percent per I-747.

  Exceeding the 1% limit approved by voters were Fire Districts 2, 11, 26, 39, 41, 44, and 49. General obligation bonds for capital projects were approved in Fire District 40. Although banked capacity can be used without voter approval, the City of Enumclaw asked its voters and gained approval to tap into their banked capacity for two full-time fire fighters and a police dispatcher.

• Effects of Initiative 747 on non-voted taxes:

  Initiative 747 removed the ability of taxing districts to increase non-voted property taxes above inflation, and limited tax growth to 1% over the prior highest allowable levy (not necessarily the previous year). Fifty–eight taxing districts out of 81 with non-voted tax levies, imposed a 1% or lower increase in 2006, excluding new construction. The other districts made use of so-called “banked” levy capacity (accumulated in prior years where they had levied less than the maximum tax allowed) to increase non-voted taxes by from 1.05% to 28.98%.

  The taxing districts with the highest levy increase are as follows and are attributable to bonds, lid lifts approved by voters and the use of banked capacity: Valley General Hospital District #1 (up 600%), Kirkland Fire District #41 (up 39%), Si View Metropolitan Park District (up 29%), Snoqualmie Fire District #49 (up 20%), Auburn Fire District #44 (up 19%), Spring Glen Fire District #40 (up 18%) , City of Burien (up 17%), Shoreline Fire District (up 12%), and the City of Enumclaw (up 9%).

Top

Released: January 31, 2005

2005 Property Taxes
Voters Approve Record Number of Lid-Lifts

Property taxes will show an overall 4.16% increase over last year, when tax bills are mailed in King County this February, according to Assessor Scott Noble. Last year, the overall property tax increase was approximately the same at 4.1%, and in 2003 the overall increase was 4.9%. Countywide, 46% of voted property tax measures were lid lifts, of which 14 out of the 18 measures passed in 2004. Voted property taxes increased by 4.49% over last year, while non-voted taxes increased by 3.69%. Total property taxes for all purposes will total $2.666 Billion in 2005, up $107 million over 2004’s $2.559 Billion.

“The increasing reliance on voted property taxes by taxing districts is a continuing trend and is accelerating”, Noble said.

Assessed value changes resulted in 5.5% growth in King County’s tax base for 2005 tax distribution purposes (compared to 4.6% in 2004). Levy distribution rates per thousand dollars of assessed value have continued to drop throughout the county. Valuation appeals number approximately 5,300 (less than 1% of properties appraised), a 30% reduction from last year.

Average residences will see increases in the majority of the school districts, with the highest increase within the Fife School District at 10.6% and Renton School District following at 9.1%. Average residences in two school districts, Mercer Island and Tahoma will see decreases, (1.6%) and (0.9%) respectively.

Key factors in King County’s 2005 property tax picture are

• Continued support by King County voters for tax increases:

  Voters approved 31 of 40 monetary property tax measures on the ballot in 2004. Support for schools remains a top priority for taxpayers, approving a combination of eight (8) levies for M&O, transportation and capital projects, totaling $285.5 million (Auburn, Mercer Island, Renton, Seattle, Fife, Riverview, Federal Way and Tukwila). A total of 14 of 18 lid lifts (votes to allow districts to exceed the 1% limit) were approved by voters, with ten (10) of those for fire protection districts.

  Exceeding the 1% limit approved by voters were Fire Districts 2, 11, 16, 20, 26, 27, 28, 36, 37, and 39. General obligation bonds were approved for Fire Districts 43 and 47 for fire and life safety facilities and equipment. City of Seattle voters renewed the Families and Education lid lift for seven (7) years at a cost of $16.7 million maximum per year; the City of Black Diamond rescinded a seven year lid lift approved by voters in 1999 and replaced it with a new seven year lid lift at $.86 per year for fire, police and emergency services; the City of Duvall residents approved a five year lid lift with a 104% limit factor each year to maintain police and park services; and lastly, the City of Auburn had a six year lid lift for street improvements approved by voters with a limit factor of 103% for each of those years.

  General obligation bonds were approved for the City of Issaquah for traffic improvements at a cost of $3.6 million; $120 million was approved for Evergreen Hospital District #2; and the King County Library District voters approved a $170 million bond for library improvements, however, the Library District will not levy for those dollars until 2006.

• Effects of Initiative 747 on non-voted taxes:

  Initiative 747 removed the ability of taxing districts to increase non-voted property taxes above inflation, and limited tax growth to 1% over the prior highest allowable levy (not necessarily the previous year). Fifty –two taxing districts (same as in 2004) out of 81 with non-voted tax levies, imposed a 1% or lower increase over 2004 regular taxes in 2005, excluding new construction. The other districts made use of so-called “banked” levy capacity (accumulated in prior years where they had levied less than the maximum tax allowed) to increase non-voted taxes by from 1.02% to 1.53%.

  The taxing districts with the highest levy increase are as follows and are attributable to bonds, lid lifts approved by voters and the use of banked capacity: Evergreen Hospital District #2 (up 84%), City of Duvall (up 51%), Bryn-Mawr Fire District #20 (up 40%), Fall City Fire District #27 (up 40%), Enumclaw Fire District #28 (up 33%), and Woodinville Fire District #36 (up 32%).

Top

Released: May 12, 2004

STATE REPORTS KING COUNTY MEETS APPRAISAL PERFORMANCE STANDARDS

The State of Washington House of Representatives' Office of Program Research recently released its 2003 statewide evaluation of assessment practices in the Washington State property tax system. King County was within all eight International Association of Assessing Officers (IAAO) performance standards for level of assessment and uniformity of assessment. King County was among thirteen counties meeting all standards criteria for the 2003 assessments.

The report "Measuring Real Property Appraisal Performance in Washington's Property Tax System 2003" (dated April 15, 2004) evaluated the results of all 39 counties' 2003 assessments for 2004 property tax distribution purposes. The systems were judged on level of assessment and uniformity of assessment, including both residential and commercial properties. King County's overall level of assessment was 97% of market value. On specific uniformity criteria, King County was in the top 10% for how close assessments are to each other and in sales value quartile measurements.

"The results speak to the high level of fairness and equity in the King County assessment process," said Assessor Scott Noble. He added, "the report's extensive evaluation of our performance helps our citizens see we are doing a fair job. The King County Assessor's Office works hard to meet performance standards and I am pleased at how well staff performed, especially on how close assessments are to each other."

Counties meeting all eight performance standards for 2003 assessments were King, Asotin, Clallam, Clark, Columbia, Island, Jefferson, Lewis, Lincoln, Skagit, Skamania, Thurston and Walla Walla.

Released: April 28, 2004

Property Tax Bulletin

EXEMPTIONS AND TAXES – "A DANGEROUS STATE OF AFFAIRS"
State Legislature Increases Property Taxes $79 Million for Next Year

It is estimated $79 Million Dollars in property tax increases will be enacted for 2005 tax purposes by the latest 2004 Legislative Session with three new property tax exemption proposals signed by the Governor, and the state property tax levy expected to increase by the 1% limit per Initiative 747 according to King County Assessor Scott Noble.

The proliferation of exemptions in recent years has greatly concerned Assessors from around Washington State. "This is outrageous," said Noble, referring to the huge property tax increases resulting from property tax exemptions.

A requirement for an exemptions review has been an official Assessors Association Legislative priority for the past three years: initiating HB 2731 in the 2002 Legislative Session and HB 3063 and its Senate equivalent SB 6468 in the recent 2004 Legislative Session. Unfortunately, this effort on enacting review requirements has so far been unsuccessful.

The urgent need for such a review became very apparent with the release of the 2004 State Department of Revenue Tax Exemptions Manual. As the property tax system in Washington State is a budget-based tax system, exemptions for some create property tax increases onto others who do not benefit from any particular property tax break. There are over 100 existing property tax exemptions which have been enacted over the years. A comparison of the 2000 Manual with the 2004 Manual found exemptions increased (emphasis added) property taxes onto others by $9.352 BILLION DOLLARS. "These increases are often invisible," Noble said. "It is somewhat similar to fewer and fewer people paying a lunch tab for ten people -- even though the total tab may not go up much, the individual shares of the burden skyrocket as more people skip out on the bill," he added.

"During this time period, for every relative $10 share increase in the overall property tax burden, over $9 came from the state, either through exemption tax shifts ($8.89) or increases in the state levy ($.57 cents), while $.54 cents came from all other local governments," said Noble. He added, "individuals who think the primary property tax problem rests with local government increases are incorrect, and do not fully understand the real problem with property taxes." According to the recent 2004 Tax Exemptions Report, exemptions as a percentage of potential tax base is 69.3%.

In stark contrast to property tax increases from exemptions, increases from all (emphasis added) taxing districts in Washington State for four years (99-03) totaled $1.172 Billion Dollars ($607 million (or 52%) of this increase came from the state property tax levy). This means property tax increases from exemptions are at a rate approximately eight times higher than taxing district levy increases (non-voted and voter approved measures combined).

Underscoring this trend is the fact that, despite fiscal pressures, the State Legislature set a new record in 2003 for the number of property tax exemption proposals submitted (39 bills considered), surpassing the previous record set in 2001 (38 bills considered). Overall, in the years 1997-2003 there were at least 878 different property tax system bills introduced and considered.

Along with the big problem of exemption proliferation, Noble indicated the number of taxing districts is also an important issue. "In the Puget Sound metropolitan area we have one taxing district for every 6,300 citizens, a ratio five times worse than Greater Los Angeles and seven times worse than New York City," he said.

With the vast majority of property tax increases coming from exemptions within a highly fragmented governance structure, current reform proposals or tax cut initiatives fundamentally confuse cause and effect. Real reform and real relief, along with the principles of fairness and equity, will only come with enacted policies of exemptions review, governance structural reform, and truth-in-taxation.

Noble said "meaningful reform and substantial property tax relief can be delivered to all taxpayers of Washington State by reducing exemptions, instituting governance fiscal efficiency measures, and promoting truth-in-taxation."

"Too often what we are told is the tip of the iceberg, and we get struck with what’s below the surface," Noble added.

Attachment 1 to Property Tax Bulletin (.PDF)

Top

Released: January 29, 2004

2004 Property Taxes – Lowest Overall Increase Since 1998

Property taxes will show an overall 4.1% increase over last year, when tax bills are mailed in King County this February, according to Assessor Scott Noble. This is the lowest overall increase since 1998. Last year, the overall property tax increase was 4.9%, and in 2002 the overall increase was 5.3%. Countywide, 58% of voted property tax measures were lid lifts (a new record high), of which 10 out of 15 measures passed in 2003. Voted property taxes increased by 6.57% over last year, while non-voted taxes increased by 2.65%. Total property taxes for all purposes will total $2.559 Billion in 2004, up $106 million over 2003’s $2.453 Billion.

"The increasing reliance on voted property taxes is a trend likely to continue", Noble said.

Assessed value changes resulted in 4.6% growth in King County’s tax base for 2004 tax distribution purposes (compared to 6.6% in 2003). Levy distribution rates per thousand dollars of assessed value have generally dropped throughout the county as a result.

The average residence will see decreases in the majority of the school districts, with the smallest decrease at 0.3% in Tahoma and the highest at 12.1% in Skykomish (no levy in 2004). There were only three school districts where average residences receive increases, ranging from 1% in Seattle to 3.6% in Renton.

Key factors in King County’s 2004 property tax picture are:

• Continued support by King County voters for tax increases:

  Voters approved 15 of 26 monetary property tax measures on the ballot in 2003. Due to 2003 being an odd year, the number of measures on the ballots were small – the majority of school ballots are in even numbered years. However, voters did support higher taxes for schools (Auburn, Snoqualmie, Renton, Highline), fire services, swimming pools, hospital services and parks. Also, 10 of l5 lid-lifts (votes to allow districts to exceed the 1% limit) were passed.

  Citizens of Auburn, Snoqualmie and Renton school districts passed new school facilities bonds totaling $257.5 million and Highline school district passed a two year M&O levy for $53 million through 2005. Fire Districts 11, 26, 39, 40, and 43 voters approved lifting the 1% limit for 2004 property taxes, and Fire District 10 voters approved a new fire benefit service charge which effectively lowered their regular property tax levy to $1.00. King County voters increased taxes by approving a four-year lid lift for funding parks, recreation, open space and trails. City of Mercer Island voters approved a 6-year maintenance and operation lid lift for Luther Burbank Park. Voters within the City of Enumclaw also approved a permanent lid lift to operate their swimming pool. City of Seattle voters increased taxes by approving the Fire Facilities and Emergency Response temporary lid lift raising $167.2 million over nine years. Hospital District No. 4 (Snoqualmie Valley) voters also raised their regular levy to $.50 to pay for hospital services.

• Effects of Initiative 747 on non-voted taxes:

  Initiative 747 removed the ability of taxing districts to increase non-voted property taxes above inflation, and limited tax growth to 1% over the prior highest allowable levy (not necessarily the previous year). Fifty-two taxing districts (a new record high) out of 81 with non-voted tax levies, imposed a 1% or lower increase over 2003 regular taxes in 2004, excluding new construction. The other districts made use of so-called "banked" levy capacity (accumulated in prior years when they had levied less than the maximum tax allowed) to increase non-voted taxes by from 1.18% to 19.22%. The taxing districts of The Town of Beaux Arts (up 19.22%), the County’s Conservation Futures (up 7.27%) the County Road District (up 5.53%), and Redmond Fire District #34 (up 5.47%) led the list of districts utilizing banked capacity to supplement this year’s tax levy.

  There were also two new taxing districts added to the tax rolls for 2004 -- Si View Metropolitan Park District and Finn Hill Park and Recreation District.

Top

Released: January 29, 2003

2003 Property Taxes – Taxes up 4.9% over 2002

Property taxes will show an overall 4.9% increase over last year, when tax bills are mailed in King County this February, according to Assessor Scott Noble. Last year, the overall property tax increase was 5.3%, and in 2001 the overall increase was 6.3%. Countywide, a record number of voted property tax measures passed, with the highest passage rate in the last ten years. Also, the number of lid-lift proposals considered and passed set new records. Voted property taxes increased by 5.32% over last year, while non-voted taxes increased by 4.62%. Total property taxes for all purposes will be a total of $2.453 Billion in 2003, up $114 million over 2002’s $2.339 Billion.

"The increasing reliance on voted property taxes is a trend likely to continue", Noble said.

Assessed value changes resulted in 6.6% growth in King County’s tax base for 2003 tax distribution purposes (compared to 12.1% in 2002). Levy distribution rates per thousand dollars of assessed value have dropped throughout the county as a result.

The average residence will see double-digit tax increases in four school districts; Highline (up 14.9%), Shoreline (up 13.7%), Mercer Island (up 12%), and Fife (up 10.2%). Smallest tax increases will be experienced for the average residence in the Enumclaw (up 0.2%) and Riverview (up 0.8%) school districts.

Key factors in King County’s 2003 property tax picture are:

• Record support by King County voters for tax increases:

  Voters approved 46 of 60 monetary property tax measures on the ballot in 2002, a new ten year high (the previous record of 38 passed was in 1998). The 2002 passage rate of 77% also established a new high surpassing 2001’s rate of 75%. Voters supported higher taxes for schools, fire services, parks, libraries, and low-income housing. Also, 11 of l3 lid-lifts (votes to allow districts to exceed the 1% limit) were passed, both record highs in the number considered and passed.

  Citizens of all school districts, except Seattle and Skykomish, passed new school levies totaling $1.07 Billion through 2007. Fire Districts 2, 4, 11, 26, 39, and 50 voters approved lifting the 1% limit for 2003 property taxes, and Fire District 20 voters approved a new bond measure to fund acquisition of land and facilities. City of Seattle voters increased taxes by renewing the Low-Income Housing temporary lid-lift for another seven years ($86 million), and citizens in the City of Kirkland approved bonds and a one-year temporary lid-lift ($670,000) for parks. Voters also approved fire station bonds (City of Snoqualmie), a King County Library District lid-lift increase (up 18%), and a Vashon Park and Recreation District lid-lift increase (up 28%).

• Effects of Initiative 747 on non-voted taxes:

  Initiative 747 removed the ability of taxing districts to increase non-voted property taxes above inflation, and limited tax growth to 1% over the prior highest allowable levy (not necessarily the previous year). Forty-five taxing districts (out of 79 with non-voted tax levies) imposed a 1% or lower increase over 2002 regular taxes in 2003, excluding new construction. The other districts made use of so-called “banked” levy capacity (accumulated in prior years when they had levied less than the maximum tax allowed) to increase non-voted taxes by from 1.04% to 34%. The taxing districts of The Town of Beaux Arts (up 34%), Port of Seattle (up 29.9%), and the City of Bothell (King County – up 10.6%) led the list of districts utilizing banked capacity to supplement this year’s tax levy.

Top

Released: October 14, 2002

Assessor's Staff Wins Distinguished Research and Development Award

The King County Department of Assessments was awarded the International Association of Assessing Officers (IAAO) Distinguished Research and Development Award October 14, 2002, at the 68th Annual International Conference on Assessment Administration in Los Angeles, California

The award is "presented to a non-profit organization, education agency, private sector firm, public agency or individual for original research in property assessment, taxation, or mass appraisal techniques."

"This award reflects great credit upon all staff for their hard work, professional talent and commitment to the IAAO goals of fairness and equity" stated Scott Noble, King County Assessor. "It is quite an honor for staff to be recognized for outstanding professional achievement by their colleagues throughout North America."

Accepting the award on behalf of King County was Mr. Don Saxby, Programmer Analyst, who was instrumental in the original research. Also integral to the research was Ms. Cindy Kohn who was unable to attend.

Previously, the staff of the Assessor’s office was awarded the Distinguished Assessment Jurisdiction Award for North America on September 30, 1999.

Top

Released: April 2, 2002

TWO YEARS OF SALES POLICY CONTINUES / NEW NOTICES MAILED

King County Assessor Scott Noble announced his office will continue using two years of sales in determining residential assessments. An extensive analysis of residential real estate sales in all neighborhoods (attachment) had two major findings: 1. Two years of sales remains the most fair and appropriate period for residential assessments; and 2. In all cases, overall sales prices per square foot during a two-year or annual time period exceed assessed value levels in all neighborhoods.

"It is fair and equitable to continue the practice of using two years of sales", Noble said, "it has helped improve overall uniformity in periods of growing market activity and helped eliminate the influence of market spikes". Noble added, "we took a hard look at sales after September 11, 2001, and found the market is still appreciating, but less actively than in past years. The main reasons appear to be low interest rates and scarcity."

Noble also announced his office will begin mailing the annual 600,000 "Property Value Notices" for real property to taxpayers this week, and will continue to mail notices through the summer.

IMPORTANT: These valuation notices are not tax bills, nor do the increases equate to tax increases. Assessed values are the mechanism to distribute property taxes. The magnitude of property taxes can only be lawfully levied by taxing districts and voters.

Valuation notices to be mailed during April reflect overall market conditions as of January 1, 2002, and show single digit increases. Appraisers are analyzing sales during 2000 and 2001 to determine a January 1, 2002 value for 2003 property tax distribution purposes.

Over seven years ago, Scott Noble adopted the practice of using at least two years of sales to remove speculative value from the basis for property taxation. He further directed his administration to extensively document how assessments are done and what sales were used. These reports, initiated by Noble in 1994, will be available on the Assessor’s web site (www.KingCounty.gov/assessor/) by the end of April. "Our new site link will improve access to information (by parcel number) while also protecting the privacy concerns of citizens", Noble said.

The 2002 valuations are the seventh year of King County’s annual revaluation cycle and set the value (as of January 1, 2002) on which year 2003 property taxes will be distributed. New construction value and remodeled properties are valued as of July 31, 2002.

Final property tax distribution rates for next year won’t be established until December of 2002, after all property tax ballot measures have been decided and taxing districts have set their non-voted property tax levies.

King County’s valuation notices include the property address to assist taxpayers in identifying the subject of the notice. Information concerning valuation assistance, property tax relief and valuation appeals is listed on the back of the notice. When taxpayers receive a valuation notice, they should review their value and determine from neighborhood sales if the property could reasonably sell for the appraised value shown (sources of information include realtors, Assessor Reports, Tax Advisor contact et cetera). Taxpayers have until July 1, 2002, or 60 days from the mailing date of the notice, whichever is later, to file an appeal.

Preliminary Ratio Study for 2002 Assessments

Top

Released: March 12, 2002

Information Bulletin: King County Performance Audit Verifies and Validates Residential Assessment Process

King County Performance Audit Verifies and Validates Residential Assessment Process

The King County Auditor’s office today reported the Assessor’s office meets or exceeds standards for fairness, equity and uniformity in the residential assessment process. The Auditor found that "the Department of Assessments, headed by the County Assessor, performs residential appraisals in a manner which conforms to professional standards for mass appraisals. Based on key indicators of performance, King County meets those standards, and when compared to other counties in Washington State, meets or exceeds the statewide average for those statistical measures."

"I am extremely pleased and gratified the success of the hard-working professional staff of the Assessor’s office has been independently recognized," said Scott Noble, King County Assessor. He added, "we appreciate the professionalism and statistical testing expertise of the Auditor’s office." The Assessor’s office annually values all property in King County and relies on characteristics – based multiple regression computer formulas.

The Auditor’s office performed rigorous statistical testing for 10 random neighborhoods. Findings were that values were equitable and uniform across neighborhoods, and also horizontal equity existed between these areas.

Auditor findings of the Assessor’s office included:

• It conforms to professional standards and statutory requirements in its primary duty of valuing property.

• It meets or exceeds standards for fairness, equity and uniformity.

• It properly implements adjusted values of appeal orders.

• Its accuracy is validated regarding the Assessor’s published reports used to measure quality and performance of appraisal methods.

• It "does such a good job overall in meeting industry standards, it should take care to explain to the public how it does so."

The Auditor also recommended improving delays in appeal order adjustments and better coordination of web sites. " A new Assessors web site by the end of April and our streamlined value adjustments process will improve these areas", Noble said.

"I am pleased our citizens have been assured by an independent, official audit that their residential assessment process is fair, equitable and uniform", Noble concluded.

The complete report can be viewed at http://www.kingcounty.gov/operations/auditor.aspx by clicking Audit Reports.

Top

Released: January 15, 2002

2002 Property Taxes - Taxes up 5.3% over 2001

Property taxes will show a 5.3% increase over last year, when tax bills are mailed in King County this February, according to Assessor Scott Noble. Last year, the overall property tax increase was 6.3%. Countywide, voted property taxes constitute 37.0% of the total property tax in 2002. Non-voted taxes are up 6.2% over last year, while voted taxes increased by 3.6%. Total property taxes for all purposes will be $2.339 billion in 2002, up $117 million over 2001’s $2.222 billion.

Key factors in King County’s 2002 property tax picture are:

• Effects of Initiative 747 on non-voted taxes. Initiative 747 removed the ability for taxing districts to increase non-voted taxes above inflation, and limited tax growth to 1% over the prior highest allowable levy. Forty taxing districts (out of 76 with non-voted taxes) imposed a 1% or lower increase over 2001 regular taxes in 2002. The other districts made use of so-called "banked" levy capacity (accumulated in prior years when they had levied below the maximum tax) to increase non-voted taxes by from 2% to 24%. The cities of Kenmore (24% increase), Beaux Arts (19%), Medina (11.8%), Maple Valley (11.4%) and Newcastle (9.1%) led the list of cities utilizing banked capacity to supplement this year’s tax levy. The Port of Seattle made its first levy increase since 1991, raising taxes 9.1% and using a small portion of its banked capacity. Snoqualmie Hospital District used banked capacity to impose a 6% increase in regular property taxes.
  
  
• Continued Support by King County voters of tax increases:
  Voters continued to support higher taxes for schools, fire services, human services and emergency medical services in elections held in 2001. Citizens of Seattle, Vashon Island and Riverview school districts passed new school levies totalling $742.5 million through 2007. Fire Districts 20 and 39 voters approved lifting the 1% limit starting with 2002 taxes, and Fire District 27 passed a new bond measure to fund acquisition of land and facilities. King County voters renewed the Emergency Medical Services levy for six more years, and voters in Northshore Park and Recreation District approved bonds to support an Adult Day Center.

Assessed value changes resulted in 12.1% growth in King County’s tax base for 2002 tax distribution purposes (compared to 13.4% in 2001). Tax rates have dropped throughout the county as a result.

Residential taxpayers in the Skykomish school district will see another double-digit tax increase this year (10.3%). Smallest tax changes will be experienced in Issaquah (down 0.2%), Lake Washington (up 0.7%), Enumclaw (up 1.2%) and Kent (up 1.4%) school districts.

View the attachments:

• Assessed Value and Tax Comparison by School District and City - For Typical Residence in 2001 and 2002
  • School District and City (.XLS, 56KB)
    
  • School District (.PDF)
    
  • City (.PDF)

• 2002 Property Taxes for a Typical Residence in Selected Cities
  • All Selected Cities (.XLS, 64KB)
    
  • Beaux Arts (.PDF)
    
  • Bellevue (.PDF)
    
  • Federal Way (.PDF)
    
  • Kent (.PDF)
    
  • Kenmore (.PDF)
    
  • Maple Valley (.PDF)
    
  • Medina (.PDF)
    
  • Mercer Island (.PDF)
    
  • Newcastle (.PDF)
    
  • Seattle (.PDF)
    
  • Shoreline (.PDF)

• 2002 Taxing District Increases Excel file format (.XLS), portable document format (.PDF)

Top

Released: March 6, 2001

Earthquake Damage

In response to Wednesday’s earthquake, King County Assessor Scott Noble reviewed possible property tax relief programs available when taxpayers’ properties are destroyed or damaged. “We are here to provide service and assistance to property owners whose property has been damaged or destroyed by the recent earthquake.”

Under current law property owners can receive relief on their 2001 property taxes if they suffered property damage. Also, since the state has been declared a disaster area by the federal government, properties whose value has been reduced at least 20% because of the earthquake are also eligible for relief, even if no physical property damage took place. Taxpayers have three years to apply for an adjustment due to damage or destruction.

Some tips in claiming this property tax exemption:

• The value of the damage must be established by one of the Department of Assessments appraisers. It is best to file your claim as soon as possible after the damage occurs so the appraiser can inspect the damaged property soon after destruction.
  
  
• If you make the claim after the destruction has been repaired, it may be difficult to demonstrate what damage had occurred. Taking photographs of the property at the time of damage will assist you in later proving your claim. You will need to provide some proof (insurance claims or bids from licensed contractors, for instance) that damage had occurred and was repaired.

Property owners who report damage to the King County Office of Emergency Management will receive a Taxpayer’s Claim for Reduction of Assessment on Destroyed Property form in the mail by the end of the month. Any interested property owner may call the County Assessor’s office at 296-3920 or 296-5151 and ask for the Taxpayer’s Claim for Reduction of Assessment on Destroyed Property, or download the Destroyed Property form.

Top

Released: January 25, 2001

2001 Property Taxes - Tax Increase Less than 2000

Property taxes will show less of an increase than last year, when tax bills are mailed in King County this February. The average property tax bill in 2001 will show a tax increase of 6.3%, according to Assessor Scott Noble. Last year, the overall property tax increase was 7.4%. Countywide, voted property taxes constitute 37.6% of the total property tax in 2001. Non-voted taxes are up 7.0% over last year, while voted taxes increased by 5.4%. Total property taxes for all purposes are expected to be $2.222 billion in 2000, up $132 million over 2000’s $2.090 billion.

Key factors in King County’s 2001 property tax picture are:

• The choice by more taxing districts to levy below the maximum allowable. Although 2000 saw 62% of taxing districts making maximum levies, the percentage dropped to 37% for 2001 taxes. In fact, 47% of King County’s regular levy taxing districts made a levy at or below the inflationary increase of 2.61%. Eight districts (the Port of Seattle, Vashon Cemetery District, Emergency Medical Services, and the cities of Issaquah, Beaux Arts, Clyde Hill, Kirkland and Bellevue) made no tax increase over last year other than increases due to new construction and annexations.
  
  
• In Seattle, passage of the new Parks/Open Spaces lid lift. This measure added $23 million to Seattle’s tax levy for 2001. Its impact is partially offset, however, by reductions of $3,000,000 in collections for the Families & Education levy approved by voters in 1997, and of $2,000,000 in the 1999 Community Centers lid lift. The property tax bill for a typical Seattle residence will be up 7.1% for 2001.

Assessed value changes resulted in 13.4% growth in King County’s tax base for 2001 tax distribution purposes (compared to 10.6% growth for 2000). Levy rates per thousand dollars of assessed value have dropped throughout the county as a result.

Residential taxpayers in the Skykomish school district will see another double-digit tax increase this year (22.4%) as Skykomish voters approved the first school levy in the Skykomish district since 1983, a three-year levy for school maintenance and operations. Smallest tax increases will be experienced in Renton (2.1%), Shoreline (2.3%), Auburn (2.4%) and Enumclaw (2.7%) School Districts.

View the attachments:

• Assessed Value and Tax Comparison by School District and City - For Typical Residence in 2000 and 2001
  • School District and City (.XLS)
    
  • School District (.PDF)
    
  • City (.PDF)

• 2001 Property Taxes for a Typical Residence in Selected Cities
  • All Selected Cities (.XLS, 64KB)
    
  • Bellevue (.PDF)
    
  • Federal Way (.PDF)
    
  • Kent (.PDF)
    
  • Seattle (.PDF)
    
  • Shoreline (.PDF)
    

• Referendum 47 Levy Analysis Word (.DOC), portable document format (.PDF)

• King County 2001 Property Taxes - Levy Rate Distribution Excel file format (.XLS), portable document format (.PDF)

• Change in Regular Property Tax Levies 2000-2001 - Referendum 47 Scorecard - Increase Ordinances Excel file format (.XLS), portable document format (.PDF)

Top

Released: March 15, 2000

King County Assessor Scott Noble announced his office will begin mailing the annual 590,000 "Property Value Notices" for real property to taxpayers within the next few days, and will continue to mail notices through the summer.

IMPORTANT: These valuation notices are not tax bills nor do the increases equate to tax increases. Assessed values are the mechanism to distribute property taxes, which can only be lawfully levied by taxing districts and voters.

The first 40,000 valuation notices will go to owners of residential property in two areas of the county: the Wallingford, Green Lake, Phinney Ridge, Fremont and Greenwood areas of Seattle; and the Kingsgate/Queensgate, Inglewood/Juanita, and Bothell/Kenmore areas of north King County. County appraisers are finding the residential real estate market continues to be active. Value increases range from 9% in Kingsgate/Queensgate to 18% in Wallingford.

Appraisers are analyzing sales taking place in 1998 and 1999, to determine a January 1, 2000 value for taxes in the year 2001. Over five years ago, Scott Noble adopted the practice of using at least two years of sales to remove speculative value from the basis for property taxation. He further indicated his administration follows the Uniform Standards of Professional Appraisal Practice and extensively documents for each area how assessments are done and what sales were used. These reports, initiated by Noble in 1994, will be available for all interested citizens to review as Noble added, "the people expect -- and deserve -- professionalism and accountability for fair assessments."

The 2000 valuations are the fifth year of King County's annual revaluation cycle and set the value (as of January 1, 2000) on which year 2001 property taxes will be distributed. New construction and remodeled properties are valued as of July 31, 2000.

Final property tax rates for next year won't be established until December, after all property tax ballot measures have been decided and taxing districts have set their budget requirements.

King County's valuation notices include the property address to assist taxpayers in identifying the subject of the notice. Information concerning valuation assistance, property tax relief and valuation appeals is listed on the back of each notice. When they receive a valuation notice, taxpayers should review their value and determine from neighborhood sales if the property could reasonably sell for the appraised value shown. Taxpayers have until July 1, 2000 or 60 days from the mailing date of the notice, whichever is later, to file an appeal.

Top

Released: January 6, 2000

2000 Property Taxes - Tax Increase Less than 1999

Property taxes will show less of an increase than last year, when tax bills are mailed in King County this February. The average property tax bill in 2000 will show a tax increase of 7.4%, according to Assessor Scott Noble. This is down from last year's average 11.6% tax increase. Overall, the share of voted property taxes remained at 38% of the total property tax in 2000. Non-voted taxes are up 8.0% over last year, while voted taxes increased by 6.3%. Total property taxes for all purposes are expected to be $2.09 billion in 2000, up 7.4% over 1999's $1.95 billion.

The major reasons for tax growth in 2000 are:

• The choice by more taxing districts to levy the maximum allowable. This reverses a 4-year trend toward levying less than the maximum. In 1995 (for 1996 taxes) 71% of taxing districts levied the maximum allowable regular (non voter-approved) property tax. By 1998/99 this had dropped to 51% of districts. For this year's taxes the percentage is back up to 62%. Only a handful of districts cited I-695 in their levy ordinances as a factor in the decision to take the maximum tax amount.
  
  
• In Seattle, passage of the Seattle Center/Community Centers Lid Lift. This measure, while taking the place of an expiring lid lift approved in 1991, added some $22 million to the original levy amount over 8 years. Although the program will need an average of $9 million a year during its 8-year life, the city is levying an initial $18.5 million in 2000. Seattle taxpayers will also feel the first major impact in 2000 of 1998 voter-approved bonds for new libraries.

View the attachments:

• Assessed Value and Tax Comparison by School District - Typical Residence in 1999 and 2000 Excel file format (.XLS), portable document format (.PDF)

• 2000 Property Taxes for a Typical Residence in Seattle Excel file format (.XLS), portable document format (.PDF)

• Referendum 47 Levy Analysis (.DOC), portable document format (.PDF)

• King County 2000 Property Taxes - Levy Rate Distribution Excel file format (.XLS) , portable document format (.PDF)

• Change in Regular Property Tax Levies 1999-2000 - Referendum 47 Scorecard - Increase Ordinances Excel file format (.XLS) , portable document format (.PDF)

Top

Released: October 1, 1999

Assessor's Staff Wins Distinguished Jurisdiction Award

Assessor's Staff Wins Distinguished Jurisdiction Award

The King County Department of Assessments was awarded the International Association of Assessing Officers (IAAO) Distinguished Assessment Jurisdiction Award September 30, 1999, at the 65th Annual International Conference on Assessment Administration.

The award is "presented to a state/provincial, regional or local assessment agency that has instituted a technical, procedural or administrative program that is an improvement over prior programs, and is generally recognized as a component of a model assessment system and a contributing factor to equity in property taxation."

"This award reflects great credit upon all staff for their hard work, professional talent and commitment to the IAAO goals of fairness and equity" stated Scott Noble, King County Assessor. "It is quite an honor for staff to be recognized for outstanding professional achievement by their colleagues throughout North America."

The last West Coast winner of the large jurisdiction award was the British Columbia Assessment Authority in 1983. The 1999 small jurisdiction award winner was Jefferson County, Kansas.

Top

Released: September 23, 1999

State Reports King County Meets IAAO Performance Standards

The State of Washington House of Representatives' Office of Program Research has just released its second statewide evaluation of assessment practices in the Washington State property tax system. King County was within all eight International Association of Assessing Officers (IAAO) performance standards for the second year in a row. King County was among eleven counties meeting all standards for the 1998 assessments and among the six counties meeting all standards last year.

The report "Measuring Real Property Appraisal Performance in Washington's Property Tax System 1998" evaluated the results of all 39 counties' 1998 assessments for 1999 property tax distribution purposes. The systems were judged on level of assessment and uniformity of assessments, including both residential and commercial properties. King County's level of assessment was at an overall 93% of market value. Uniformity of assessment refers to how close assessments are to each other. King County was judged to be in the to 10% of counties on specific uniformity measurements, indicating a very high level of uniformity and fair distribution of taxes set by districts and voters.

King County Assessor Scott Noble commented, "Reports evaluating our performance help our citizens judge if we are doing a fair job. Our staff works hard to meet performance standards and I am pleased at how well we performed, especially on how close assessments are to each other.

Counties meeting all eight performance standards for 1998 assessments were King, Adams, Clallam, Clark, Douglas, Jefferson, Kitsap, Pierce, San Juan, Skagit and Thurston.

Top

Released: April 14, 1998

Significant Improvements in Property Tax Relief for Seniors and Disabled Persons

Significant improvements in property tax relief for seniors and disabled persons become law in 1998, according to King County Assessor Scott Noble. New legislation not only expanded the range of allowable income for property tax relief, but also increased the amount of relief provided for lower income levels. "The Washington Association of County Assessors worked hard to ensure the legislature included these additional benefits for Washington taxpayers most in need", Noble further stated.

The maximum income allowable for 1999 property taxes is now $30,000, up from $28,000. Increasing benefits are provided for incomes between $18,001 - $24,000, with greatest benefit allowed to incomes of $18,000 or less. Formerly, other income categories providing increased benefits were for incomes between $15,001 and $18,000, and $15,000 or less.

All persons granted a senior/disabled exemption for 1999 taxes will still receive exemption from paying property tax on excess levies (such as local school levies, and voted bond levies for special city, county or fire district projects). In addition, persons in the $18,001 - $24,000 category will be excused from paying regular property taxes on 35% of their assessed value (up to a maximum of $60,000 – with a minimum exemption of $34,000). Formerly this benefit was 30% to a maximum of $50,000.

Persons receiving $18,000 or less income will not pay regular property taxes on 60% of their assessed valuation (formerly 50%).

For individuals already enrolled in the senior/disabled exemption program, adjustments to their benefits will be made automatically for 1999 taxes.

Persons who feel they may qualify for exemption but are not currently enrolled in the program should contact the Assessor's office. In addition to meeting income requirements, to qualify persons need to be 61 years of age or over, or retired from employment because of disability. Call the Assessor's Senior Exemption program at (206) 296-3920 for information and forms, or visit the Exemption Program office in Seattle, at 500 Fourth Avenue, Room 709 (seventh floor of the King County Administration Building). You can also get more information and an application form from the Assessor's web site on the Internet:

Click here to review the Exemptions Form