Improvement District Assessments
The Spokane County Treasurer's Office is responsible for billing, maintaining, and collecting improvement district assessments for over 120 districts. These assessments can be due any day of the year, thus we can have up to 365 different due dates each year.
The majority of our current Improvement District assessments were formed by the Utilities and Engineer's departments within the County by resolution. Currently, only the Engineer's Office are creating new improvement districts.
This resolution directs us to bill and collect certified assessment amounts to our taxpayer of record. Each individual has the option to prepay any or all of this assessment, free of any interest, within 30 days from the publication date. After this date, any remaining balance is amortized (split) over a certain number of years, as stated in the resolution, and is collected each year on the due date, along with annual interest. (Yearly principal + Interest = Annual Installments).
Interest rates are set once bonds are sold to finance the debt incurred for the improvement. An estimate rate of 8%, as stated in the resolution, is used until this sale occurs.
Annual interest is calculated by multiplying the unpaid principal times the interest rate. This installment is due each year on it's due date. If unpaid, delinquent interest and penalty is charged. The oldest year must always be paid first.
Approximately two months prior to the due date of the district, statements are mailed for all parcels with money owing. These statements are sent to the taxpayer of record only, never a mortgage company. It is the homeowner's responsibility to forward our statement onto their mortgage company, if necessary. The homeowner is ultimately responsible to make sure an assessment is paid.
Once the parcel is paid, any additional money is applied to the most future year's principal, which reduces their unpaid principal and future annual interest.
For billing and payment information, please call us at (509) 477-4713.
For further inquiries and future assessment information, please call:
- Road Improvements (Engineer's): (509) 477-3600
- Utility Local Improvements (Sewer): (509) 477-3604.