King County personal property tax information
All businesses in King County are required to file a personal property tax affidavit.
The King County Department of Assessments is responsible for assessing personal property used by a business. King County's Treasury Operations is responsible for mailing personal property tax statements and collecting the tax.
What is Personal Property?
Personal property typically includes items used by a company to conduct business. Generally, personal property does not include property which is attached to a building or to the land.
Examples of personal property which may be assessed include furniture, fixtures, electronic equipment, telephones and machinery.
How do I pay?
If you have a Master Business License (external link) with the State of Washington, as is required for all businesses operating in Washington state, an account will be established for your business. Personal property tax affidavits are mailed at the end of each year requesting information about the business assets. Businesses complete and return the affidavits to the Assessor's Office by April 30th.
Based on the information provided, the assessed value of a company's personal property is determined, and a valuation notice is sent. Valuations can be appealed. The assessed value for the current year becomes the basis for taxes due the following year.
The County's Treasury Operations sends out personal property tax statements in mid-February. These statements are based on information from the Assessor's records. Payments are due on April 30th and October 31st.
Where can I get more information?
If you have questions about personal property tax valuation and process, please contact the King County Assessor's Office at 206-296-7300 or e-mail Personal.Property@kingcounty.gov. The Assessor's Office also provides Personal Property Assessment Forms and Business Personal Property Assessments information online.
If you have questions about the personal property tax payment, or if you did not receive your statement, please call Treasury Operations at 206-296-4290.
If you are purchasing an existing business, please call Treasury Operations at 206-296-4290 to inquire if any taxes are due.