Frequently Asked Questions

We estimate the market value of every property each year using sales of similar properties, professional mass appraisal methods, and cost and income data where they apply. Values reflect the market as of January 1 of the assessment year. To learn more, see Assessment Procedures, or look up recent sales on our Comparable Sales page.

We update values every year, and we physically inspect every property at least once every six years (RCW 84.41.041). When your value changes, we mail you a Notice of Value. If your value did not change, you will not receive a notice that year. You can still appeal during the same appeal period as everyone else, which ends 30 days after we mail value notices. You can also look up your current and past values anytime with Property Search.

State law allows the Assessor and designated staff to visit and examine property at any reasonable time for assessment purposes (RCW 84.40.025). In practice, much of our inspection work is now done by desktop review, using aerial and street level imagery, permits, and sales information, so many properties never need an in person visit.

When an appraiser does visit, they view the outside of your buildings and do not need to enter your home. If no one is home, they generally stay out of backyards and fenced areas. Appraisers carry county issued identification. If you are unsure whether someone is from our office, call us at (360) 416-1780 and we can tell you who is working in your neighborhood that day.

Contact us first. Many concerns are resolved with a conversation or a review of your property's information, and there is no cost to ask.

If we cannot agree, you may appeal to the Skagit County Board of Equalization. The deadline is printed on your Notice of Value and is 30 days after we mail value notices. Owners whose value did not change can appeal during the same period. At the Board, the Assessor's value is presumed correct, so bring evidence such as recent sales of similar properties, an appraisal, or information about your property's condition.

If you disagree with the Board of Equalization's decision, you may appeal to the Washington State Board of Tax Appeals within 30 days of that decision. You do not need an attorney at any step.

If your property is destroyed in whole or in part, you may qualify for a reduction in its assessed value (RCW 84.70.010). You have three years from the date of the damage to file a claim. 

File a destroyed property claim online

Destroyed Property Claim Form, real or personal property (PDF)

Assessment records are public and available during office hours, 8:30 am to 4:30 pm, Monday through Friday, and many are online through Property Search. For bulk records, such as parcel, sales, and value data for analysis, use our Data Download. Confidential income information and business personal property listings are not public. Our staff can help you find what you need.

Your tax bill is the sum of the levies from every taxing district your property is in, such as the county, your city, your school district, and your fire and library districts. Each district sets its own budget, and voters in each district approve different levies and bonds. So two homes with the same value can pay different taxes depending on where they are.

To see the levies in your area and how they have changed, use our Levy Trends tool.

Two kinds of property are taxed in Washington: real property, which is land and buildings, and personal property. Taxable personal property includes machinery, equipment, furniture, tools, and supplies used in a business or on a farm. Household goods, personal effects, and business inventories are exempt. If you own a business, see Business Personal Property.

Your tax bill includes two kinds of school levies. The state school levy is set by the Legislature, collected statewide in two parts, and pays for basic education. Local school levies, including enrichment levies, capital levies, and bonds, are approved by voters in your school district and pay for programs and facilities beyond basic education. State law caps how much a district can collect through enrichment levies.

Participants in the Senior and Persons with Disability Exemption pay less toward school levies. See that page for details.

Special assessments are charges for specific services that benefit your property. They are not property taxes, so they fall outside the 1% limit on regular levies. The Assessor does not set them. Each district or program sets its own budget and spreads it among properties by acreage, value, or another method.

Common special assessments in Skagit County:

• Diking and drainage districts: maintain dikes, ditches, and pump stations in their district.
• Clean Water Assessment (CWA): funds Skagit County's Clean Water Program, which reduces bacterial pollution in local waters, including Samish Bay shellfish beds, repairs failing septic systems, and monitors water quality.
• County Drainage Utility (CODU): funds drainage and stormwater projects such as pump stations, piping, tide gates, and ditches. State law limits these funds to drainage projects.

For questions about a specific assessment, contact the district or Skagit County Public Works.