The Assessor identifies and determines the value of all taxable real and personal property in the county. These values are used to calculate and set levy rates for the various taxing districts and to equitably assign tax responsibilities among the taxpayers.
In accordance with RCW 36.16
the public elects the Assessor to a four-year term. Duties and responsibilities of the Assessor are contained largely in state laws and administrative codes. The Assessor works closely with the Washington Department of Revenue to implement these laws and codes. Besides valuing all existing and new construction taxable property the Assessor’s office is responsible for other important programs. Other functions including appraisals, are the senior citizen and disabled person exemption programs. Another important program for a county such as ours that has diversified agriculture is the farm exemption, otherwise known as “Open-Space”. Besides calculating the senior and junior taxing districts budget allotment to determine their various levy rates, we must also maintain land records, which can encompass segregation’s of plats, “short and long” and consolidations. These and other functions explain some of the many responsibilities that the Assessor’s office provides to all citizens within Benton County.
Additional information about property taxes in Washington is available from the Department of Revenue. The Homeowner’s Guide to Property Taxes
provides an overview of the programs administered by the Assessor.
Role of the Assessor’s Office
Appraise and add all real and personal property new construction valuations to the tax base. Preserve and provide accurate property ownership, parcel database and cadastral mapping for all property.
Assessor’s Database Management
Retain accurate property ownership/taxpayer, parcel inventory data, taxing district boundary definitions, land use definition, assessed valuation data, and mapping for all properties and accounts.
New Construction Valuation
Inspects and determines value of new construction.
Personal Property Valuation
Businesses must report their equipment and asset listings annually. These are valued at 100% assessed value to market value.
Provide information, education, and assistance to public inquiries by phone and at our physical office. Daily updates of record changes assist our website to be current for our website users.
Real Property Revaluation
Physically inspect and statistically revalues real property parcels on an annual basis, to maintain a 100% assessed value to market value relationship.
Tax Roll Processing
Process assessment roll to certification as a Property Tax receivable collection roll for the Treasurer’s billing, collection and distribution. Report and audit verification are required by statute, and accurate calculations and distributions must be provided.
Answers to valuation and procedures before a distinct and separate administrative appeals mechanism.