Washington’s property tax system is a budget-based system. This means taxing districts first determine how much property tax they will collect in accordance with the law, and the tax obligation then is distributed among property owners based on the assessed value of the property they own. The Assessor’s role is in the second step.
Assessed Property Value for Tax Purposes
The Assessor determines the assessed value of all real property in Asotin County, as well as the personal property of businesses, for tax purposes; the Asotin County Assessor sets values on approximately 14,000 parcels of real property for tax purposes.
State law requires the Assessor to assess property at its "market" or "true and fair" value. It is the Assessor’s responsibility to determine the fair full market value of all real property in the county for the purpose of making a uniform, fair and equitable determination of tax liability to the taxpayers. This is done by using prescribed practices and procedures used in the appraisal profession, and appraisers in the Assessor office are accredited by the Washington State Department of Revenue. Our appraisers use standard and accepted appraisal principles, in use statewide and nationwide, to arrive at an estimate of market value.
The Assessor also determines levy rates for taxing districts whenever levies are approved by voters, using assessed values of property within prescribed taxing districts for that purpose.
The Assessor also keeps track of ownership changes, adjusts boundary descriptions according to recorded documentation and keeps descriptions of building and property characteristics up to date. The Assessor maintains thousands of records in its office, including maps and aerial survey photos.