The content on the Thurston County website is currently provided in English. We are providing the “Translation” for approximately 10 languages. The goal of the translation is to provide visitors with limited English proficiency to access information on the website in other languages. The translations do not translate all types of documents, and it may not give you an exact translation all the time. The translations are made through an automated process, which may not result in accurate or precise translations, particularly of technical and legal terminology.
Thurston County Washington
APPRAISAL PROCESS OVERVIEW
From the time of statehood until the 1930’s, property tax was the only major tax that supported most state and local government programs. Currently, in Thurston County about 47% of the property taxes come from levies passed by the voters within various taxing districts. Property tax continues to be the most important revenue source for public schools, fire protection, library, parks and recreation, and other special purpose districts.
The Assessor’s Office is one piece of the property tax puzzle. Although we work independently, we maintain close contact with other county, city, and state departments on property issues.
State law requires that Assessors value all properties at 100% of their true and fair market value. This includes residential properties, commercial properties, and personal property.
Our goals for the Assessor’s Office are
People establish value by buying and selling real estate in the market place. Please remember that the Assessor does not create market value, but instead interprets the market place.
My job as your Assessor is to see that all property within the county is fairly valued for tax purposes. This ensures a fair and square distribution of property taxes among taxpayers who receive public services. We determine the value of property the year before taxes are due.
The "market" value of real property is based on the current real estate market. Finding the "market" value of your property means discovering the price most people would pay for your property in its current condition.
Commercial PropertyTypically commercial and industrial properties are fewer in number than residential properties; however, they are generally more diverse in size and use and present greater complexity to appraise. For assessment purposes, commercial property has a highest-and-best use other than a house, duplex, or residential condominium.
Some examples are:
Introduction
The Thurston County Assessor’s Office is responsible for appraising a variety of property types including residential, agricultural, commercial and industrial, and personal property used for commercial business purposes.
With more than 126,000 real and personal property parcels in Thurston County, a “mass appraisal” approach is used to annually value property. Mass appraisal employs techniques to value a large number of properties as of a given date, using standard procedures and statistical testing. Standard procedures are used for collecting property data, analyzing data, and reporting the results. Computer programs apply standard land rates, building costs, and depreciation factors by neighborhood, style and grade of construction, and building condition.
Statistical methods are used in both producing value estimates and testing appraisal results. Fairness and equity is maintained by comparing the appraised values to actual sale prices on a neighborhood-by-neighborhood basis.
Statutory Requirements for Property Assessments
Title 84 of the Revised Code of Washington (RCW 84), Washington Administrative Code, Title 458 (WAC 458), and Washington State Courts have established the legal parameters for the revaluation and assessment of real property.
Steps Used in the Valuation Process
Each year 1/6 of the county is physically inspected by a state accredited appraiser. A visual site inspection is made of each parcel to determine whether building and land characteristics on file with the Assessor have changed since the previous inspection cycle. For instance, buildings are observed to verify the existing construction quality and features, their current condition, and whether additions or additional square footage has been added to the structures. Features that affect land are also noted and updated: Wetlands or unbuildable areas are identified, steep or irregular topography are noted, and views are observed to confirm their continued existence.
Annual Revaluation of Property
Each year property is revalued to approximate market value as of January 1 as mandated by Washington State laws. Three generally recognized valuation methods in individual property appraisal and mass appraisal are the cost, sales comparison, and income approaches. The income approach is not generally used in appraising residential properties.
Thurston County employs a market-calibrated cost approach to value property. The cost model is a mathematical formula that expresses the property value and indicates that the value of the property is equal to the value of the land plus the depreciated cost of the improvements. Any structures or buildings attached to land are referred to as improvements to the property.
Cost Approach Steps
The general mechanics of this approach combines technology with good judgment:
Thurston County employs a mass appraisal process to value properties as of a given date using standard methodology, employing common data, and allowing for statistical testing.
Property assessments are made to comply with both the appropriate Uniform Standards of Professional Appraisal Practice (USPAP) as published by the Appraisal Standards Board of The Appraisal Foundation, and other standards adopted by the International Association of Assessing Officers. In addition, Washington’s Assessors are directed by rules and regulations contained within the Revised Code of Washington.
For more information about these rules or organizations, please click the following:
Appeal your Assessed ValueIf you believe your assessment does not reflect market value as of Jan 1, call the Assessor's Office at (360) 867-2200 and discuss your concern with an appraiser. This will ensure that the valuation was not based on conditions unknown to the appraiser, such as land that is unsuitable for building or property that has been partially destroyed. Sometimes a difference of opinion can be settled without filing a formal appeal. The appraiser will examine the valuation of your property and send you a cost valuation report.
If you are still not satisfied, you may appeal the valuation to the Thurston County Board of Equalization. Property owners have 60 days from the date the Value Change Notice was mailed or by July 1 of the Assessment Year (whichever is later) to file an appeal. The Board of Equalization is an independent body appointed to determine questions of value. The brochure "Appealing Your Property Assessment to the County Board of Equalization" is available for download
The appeal process is informal and does not require an attorney. However, you are required to submit clear and convincing evidence that the Assessor's valuation of your property is not correct. If you are not satisfied with the decision of the Board of Equalization, you may then appeal to the Washington State Board of Tax Appeals, which can be an informal or formal process
NOTE: Taxpayers have until July 30 to submit these forms to the Board of Equalization.
Appeal forms are available for download or can be requested from and returned to:
Thurston County Board of Equalization
Attention: Ruth Elder, BOE Clerk
3000 Pacific Ave SE
Olympia, WA 98501
In order to submit additional information to the Assessor's office regarding your appeal, you can send an email to appealevidence@co.thurston.wa.us. Please reference your appeal case number in your email.