In Washington State, personal property refers to assets used in conducting a business, other than real estate.
Personal property tax is due April 30th. If a taxpayer pays the 1st half of the tax on or before April 30th, the 2nd half is given a new due date of October 31st of the current year.
If the personal property first half or full tax is not paid by April 30th, the full amount of tax becomes delinquent and must be paid in full including interest, penalty, and costs.
Note: If you close or sell your business, you must notify the Spokane County Assessor's Office, in writing, to inform them of what became of the business equipment. If you do not, they will continue to assess you, the last known owner of record, for the personal property.
Current Year Tax
The assessment for the current year's tax was levied January 1 of the previous year (i.e. 2015 assessment for the 2016 tax). If you sell, close or dispose of the personal property during the current year, the tax for the following year is still your obligation as per RCW 84.60.010, 020.
The Assessor's mailing address for personal property matters:
Spokane County Assessor
Personal Property Division
1116 W Broadway Avenue
Spokane, WA 99260
For questions or comments, call 509-477-5746 or use our contact form.