How is a Segregation Performed?

There are four basic steps to the performance of a segregation.

1. The Discovery or Request
The Assessor’s Geographic Information Services (GIS) division discovers the changes being made to ownership in the county by tracking all forms of Plat activity, the Real Estate Excise Tax Affidavits (REETs) and the underlying documents to those affidavits being filed in the Auditor’s office. Additional tracking of documentation relative to Mobile or Manufactured Homes is performed to insure proper accounts are created and hosted. All of these documents are processed into Assessor Change Orders (ACOs) that are placed in a chronological log organized under assigned numbers.

We are developing a web application that will allow individuals to request segregations (under RCW 84.56.340; RCW 84.56.370; RCW 84.64.060 and/or others) to facilitate the tax administration of their ownership(s) by engaging the GIS segregation division segregation chronological log directly.

2. GIS Segregation Mapping and Tax Account Creation
The assessor GIS has been in existence for twenty some years, and performs segregations using imported subdivision mapping created by survey and engineering professionals. Using both Geographic Positioning Satellite (GPS) and Coordinate Geometry (COGO) methods, these tools are manipulated in the GIS computer environment to simultaneously record the combinations of parent contributions to child parcel configurations, and to create the overlay mapping necessary for public and county use.

Tax Account Creation
Tax account creation is performed by moving the appropriately organized and reported parent tax roll components from the GIS process to new child accounts in the tax roll maintenance software.

3. Appraisal Segregation Valuation / Mass Appraisal Accounting
Parent parcel area and characteristics data organized into the new geographic configurations created by GIS are passed to the assessor’s appraisal section in a spreadsheet format for the application of assessed values.

Assessed Valuation
Commercial and Residential Appraisers apply valuations to the newly created accounts by a variety of methods tailored to the circumstances reported to them and their personal knowledge of "neighborhood" characteristics. Once the assessed value component has been attached to the new parcel in the mass appraisal software, the segregation is deemed complete in the Assessor Office. Record archives are created, and the segregation is forwarded to the Treasury.

4. Treasury Calculation of Tax Liability and Reporting to the Public
Calculation of Taxes
The Treasury calculates the tax liability of the divisions created in the segregation based on the assessed valuations provided by the appraisal process and the account information provided by GIS.

Communication With the Public
Once the individual tax liability is calculated the appropriate notification of segregation completion, and when appropriate tax statements are generated and mailed.