Historical Property Tax Records

Please contact the King County Archives for information about the following records:

Timber cruise records, 1907-1967

During the period 1907-1967, the King County Assessor's Office undertook forest surveys, or timber cruises, to locate and estimate the quantity and taxable value of timber in a given section of land. Only land sections containing appreciable amounts of harvestable timber were surveyed.

Survey information was maintained in small ledgers or notebooks. Over time, the amount and detail of recorded information varied. Later records do not include the level of detail found in earlier ones. During the period 1907-1936, for each section represented, there are usually general remarks about the section as a whole, and detail descriptions of its forty-acre (quarter) tracts.

Timber data includes information such as the species and quality of timber growing on the land, a visual calculation of its board footage, the age of the timber, the costs of logging (determined by such things as nearness to market, topography, accessibility, etc.), and possible wood products. For each section, surveyors also noted, under the heading "Improvements," additions to the built environment (structures, agricultural plantings and field clearings, equipment and vehicles, etc.) Property owner names are generally stated when known. Textual information for each section is accompanied by a small (4" x 4") hand-drawn or -colored map.

Historical Assessor maps, 1915-1957

The King County Road Services Division's Map and Records Center is responsible for maintaining maps, historical survey data, and other supporting documentation about the establishment, construction and maintenance of county roads and bridges, and of other county structures and facilities which are, or have been, the responsibility of the division or its functional predecessors. Materials transferred to the King County Archives include a small number of assessor maps from the period 1915- 1957.

For more information about the above records, please contact the Archives.

Historical King County property tax rolls are held at the Puget Sound [state] Regional Archives. Please contact the Regional Archives (external link) for information about the following records:

Real Property Assessment and Tax Rolls 1862-1941

These records show the fee owner, the legal description of the property, the tax assessment, a record of payment, and who paid the taxes. Holdings are incomplete for the period 1862-1899. The volume for 1891 is held by the King County Archives. For the period 1900-1941, the series includes every fifth year, ending in 1935 and 1941. This series is indexed (1891-1974) by the Index to the Real Property Assessment and Tax Rolls for King County. Index entries are organized alphabetically by name of addition, town, or donation claim and list volume and page number.

Property Record Cards, 1937-1972

This series provides a cumulative history describing each parcel of real property in King County, including legal description of property, building use, number of rooms, some construction details, and, for improved property, at least one photograph. Additional photographs were taken if extensive changes were made to the exterior of the building. The cards also show the assessed value of the property for the period ca. 1937 to 1972. Property record cards are accessed by tax parcel number or brief legal description (subdivision, block and lot). Tax parcel numbers can be obtained by calling the King County Assessor's office at 206/296-7300, or through the online Tax Parcel Viewer. The photographs are housed at the Puget Sound [state] Regional Archives (external link) in Bellevue.

Real Property Assessment and Tax Rolls, 1974-1998

This series provides information on the amount of property taxes assessed on real property in King County. These microfiche records show the fee owner, the legal description of the property, the levy rate, the tax assessed, and the receipt date for payments. Arranged by year and by tax parcel number within each year.

The Puget Sound [state] Regional Archives holds additional King County records related to tax assessments. Please contact the Regional Archives (external link) for information about the following records:

• Personal property assessment and tax rolls, 1891-1958
• Recapitulation of tax rolls, 1894
• Lake Washington canal assessment rolls, 1908
• Railroad real property assessment and tax rolls, 1913-1950
• Real property exempt from taxation rolls, 1936

Please contact the King County Archives for information about the following records:

Proceedings of the Board of Equalization, 1894-1899

Records of the meetings of the board, including date of filing of each petition; name of petitioner; lot, block, and addition or subdivision affected; request of petitioner; and action of board in each case. Includes records of raising the personal property tax assessment for 1898; they list names of many businesses and individuals.

County Council miscellaneous files, 1967-1996

Documents concerning County Council actions including appointments, memorials to Congress, and agreements with other government jurisdictions. Files include tax refund petitions. Records are arranged numerically by file number (1967-1971), by record type (1972-1984), and by date (1984-1996).

The Puget Sound [state] Regional Archives holds additional King County records related to appeals, adjustments and delinquent taxes. Please contact the Regional Archives (external link) for information about the following records:

• Delinquent tax roll and list of property sold, Seattle, 1873-1883
• Real property sold for delinquent taxes lists, 1873-1889
• Sheriff's list of property sold for delinquent taxes, 1873-1889
• Delinquent property tax assessment rolls, 1877-1892
• Record of cancellation or refund of taxes on real property, 1897-1909
• Certificates of delinquent taxes, 1917-1924
• Complaints of delinquent taxes and application for judgment and decree, 1920-1935
• Answers to real property petitions before the Washington State Board of Tax Appeals, 1969-1970

The following records from the offices of the King County Auditor and the King County Assessor document the allocation of tax revenues and the operation of the Assessor's Office. Please contact the King County Archives for additional information.

Auditor's annual audit report, 1895-1969

The auditor's annual report of the financial status of King County details monies received from all sources, principally taxes, and the disbursement of monies by county agencies. It also summarizes the county's general resources, liabilities and indebtedness. Records of specialized taxing districts (e.g., school or road districts) are presented separately.

Auditor's annual report and distribution of expenditures, 1937-1955

This series contains annual financial reports submitted to State Auditor. Detailed breakdowns of tax levies, balance sheets for county facilities and operations, and comparisons of agency budget with actual expenditures are present for most, but not all, years.

Assessor's issue files, 1963-1990

This series consists of subject files maintained by two successive county assessors: Harley Hoppe (1968-1983) and Ruthe Ridder (1984-1992). The records, divided into two subseries by assessor, include files on topics related to tax law and legislation, personal and corporate taxation, tax exemptions, and valuation and assessment. The Ridder subseries (boxes 9-22) also includes professional organization files, citizen inquiries, and administrative records. Record types include correspondence, reports, legal and tax documents, and publications. Arrangement of the Hoppe subseries is alphabetically by topic; the Ridder subseries is arranged alphabetically partially by topic and partially by the King County files classification scheme. Boxes 18-22 show no overall internal order.

Assessor's correspondence files 1981-1983

This series comprises incoming and outgoing correspondence of County Assessor Harley Hoppe for the years 1981-1983. The correspondence consists primarily of responses to citizen letters questioning tax assessments or requesting exemptions. Tax documents may be attached to the correspondence. Hoppe's role as a tax activist is also reflected in the correspondence. The files are arranged by year, then alphabetically by correspondent surname.

For more information about the above records, please contact the Archives.