Property owners are required to file an annual listing of personal property used in a business by April 30th each year. They must list all taxable property located in the county as of noon on January 1st of that year. The affidavits can be picked up in the Department of Property Assessment's.

The Affidavit must:
  • Identify each taxable category. For example office equipment must be broken into separate categories, i.e. Computers, desks, phone equipment etc.
  • Include the date each item was acquired.
  • Include the total purchase cost of each item, excluding sales tax. This cost of the item must include all costs to make equipment usable. For example installation, freight and values of trade-ins.
  • Include all supplies on hand as of January 1. This includes office and retail (cash register tapes, bags, etc.) supplies.

After the first time a property is listed the Department of Property Assessments will send a new affidavit at the beginning of the year. By April 30th the property owner must certify that the list is correct, add new acquisitions, delete any disposed or sold property, sign and return the affidavit to the County Department of Property Assessment.

The Assessor values the property listed at its true and fair market value. This value is based on depreciation schedules determined by the state.
Appeal of Assessed Value: Property owners should contact the Department of Property Assessments if they feel an assessment is incorrect. The Assessor, or the Assessor's representative, can explain how the value was determined and, if appropriate, make any necessary corrections. If the property owner still believes the assessment is incorrect or excessive, the assessment may be appealed to the County Board of Equalization.

Appeal forms are available from the Assessor or the County Board of Equalization. The Board must receive the appeal within 60 days of when the assessment was mailed or by July 1 of the assessment year, whichever date is later.
Leased Equipment: Leased Equipment, including equipment leased under a lease-purchase contract, is subject to the personal property tax. As the legal owner, the lessor must file an annual personal property affidavit with the County Department of Property Assessment in each county where leased equipment is located.
Supplies: Items held for resale or which become an ingredient or component of an article manufactured for sale are not subject to personal property tax. However, supplies used in a business are subject to the personal property tax. More information about the tax on supplies is available in the Department of Revenue's Property Tax Bulletin No. 90-3.

Vehicles: Vehicles not designated for road use and not subject to the Motor Vehicle Excise Tax are subject to the personal property tax. Examples of vehicles that may be subject to the personal property tax include: Special highway construction equipment, such as earth moving and paving equipment
  • Farm vehicles
  • Off Road Vehicles, and
  • Racing Vehicles

Exemptions From Personal Property Tax:
  • Household goods and personal effects, not used in a business.
  • Personal Property owned by Governmental entities.
  • Business inventories including livestock, items held for resale in the normal course of business, and materials that become an ingredient or component of articles being manufactured for sale. Property held for lease to others is not considered part of business inventories.
  • Cargo containers used in commerce.
  • Custom Software.
  • Certain intangibles, such as cash, stocks and bonds.
  • Barrels used exclusively for the flavoring of wine.
  • All equipment used exclusively in growing, raising, or producing agricultural products is exempt from the state property tax.
    Qualifying machinery and equipment must be;
    • (1) owned by an active farmer, (i.e. someone who is in the business of farming), and
    • (2) the equipment must have been used in the business of farming during each year the claim for exemption is made.
An annual application must be made to the Department of Revenue to exempt the following from personal property tax:
  • Property owned or leased by churches, schools social service agencies, and other nonprofit organizations.
  • Airport property located in this state owned by municipalities located in adjoining states.

Sole proprietors who qualify as a head of household are eligible for a property tax exemption on $15,000 of assessed value. The personal property affidavit has a box to check for this exemption. The Assessor determines who qualifies as a head of household. For those who qualify, the Assessor automatically deducts the exempt amount from the assessed value of the personal property.
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Office Hours
8:00am to 4:00pm M-F
Mailing Address
128 N 2nd St Room 112
Yakima, WA 98901
Phone Numbers
(509)574-1100
(800)572-7354 (toll free in WA)
Email
Dave Cook(Assessor): dave.cook@co.yakima.wa.us