The King County Assessor's Office is responsible for assessing
personal property used by a business. King County's Treasury Operations
is responsible for mailing personal property tax statements and
collecting the tax.
What is Personal Property?
Personal property typically includes items used by a company to conduct business.
Generally, personal property does not include property which is attached to a building or
to the land.
Examples of personal property which may be assessed include furniture, fixtures,
electronic equipment, telephones and machinery.
How Do I Pay?
If you have a Master Business License with the State of Washington, an account will be
established for your business. Personal property
tax affidavits are mailed at the end of each year requesting information about the
business assets. Businesses complete and return the affidavits to the Assessor's Office by
April 30th. Based on the information provided, the assessed value of a company's personal
property is determined, and a valuation notice is sent. Valuations can be appealed. The
assessed value for the current year becomes the basis for taxes due the following year.
The County's Treasury Operations sends out personal property tax
statements in mid-February. These statements are based on information
from the Assessor's offices records. Payments are due on April 30th
and October 31st.
Where Do I Call For Further Information?
If you have further questions about personal property tax valuation and process, please
call the Assessor's Office at (206) 296-7300.
If you have further questions about the personal property tax payment, or if you did
not receive your statement, please call the Treasury Operations at (206) 296-4290.
If you are purchasing an existing business, please call the Treasury Operations at (206)
296-4290 to inquire if any taxes are due.