The tax is administered at the county in which the business is physically located. The location of the business owner's residence is not relevant unless that is also the location of the business.
The Spokane County Assessor's Office determines the assessed value of taxable personal and real property in Spokane County (RCW 84.40.040). The Assessor's Office also calculates levy rates based on information provided by its various taxing jurisdictions.
The Spokane County Treasurer bills and collects taxes on personal and real property in Spokane County (RCW 87.03.440). In counties with low business activity, the Assessor may be responsible for both the valuation and collection functions.
In Spokane County, contact the Assessor's Office with questions at 509-477-4787 about the valuation of your property. Contact the Treasurer's Office for questions about a personal property tax bill.