The Assessor's office handles the collection, dissemation and storage of property characteristics that pertain to valuation. That information is gathered in order to equitably value all real and personal property in the county through sales analysis and changes cost valuation. In addition we calculate the levy amounts allowed by law and calculate and certify tax rates for every parcel in the County. We handle all owner name changes through proper documentation County Cadastral Map as well.

Please direct all questions pertaining to Valuation to the Assessors Office.
Please direct all questions about Taxes to the Treasurers Office.
Please direct all questions pertaining to Recording, Licensing and Elections to the Auditors Office.
Please direct all questions pertaining to Permits and Planning to the Public Services.

What is the Assessor's Office Location/Mailing Address?
The answer to both questions is the same. We are located at 128 N 2nd St Rm 112, Yakima, WA 98901 and receive mail there as well.

How do I update my property situs address?
If you have a more accurate situs address please call (509) 574-1100 or email us at cntyassessor@co.yakima.wa.us. Please note that we do not assign situs addresses, but we do try to store the most accurate one available to us.

How can I update my mailing address?
You can update your mailing address by filling out the form here. Or by coming into the office and filling out an owner mailing address update form.

How do I find a list of property for sale?
The Assessors Office does not list property for sale nor do we sell property from Mortgage auctions or Foreclosures. We do not have lists of those properties either.

State Law requires our office to value all taxable property at 100 percent of its true and fair market value. All property is subject to taxation unless specifically exempted by law.

Real property is land and any improvements such as buildings or crop on land. Real property is valued using one or more of the three appraisal methods:

• The Market or sales comparison uses sales to provide estimates of value for similar properties
• The Cost approach considers what it would cost to replace an existing structure with a similar one that serves the same purpose
• The Income is used primarily to value business property where the property tends to be worth its income producing potential

How often does the Assessors Office revalue my property?
We revalue all property in the county annually.

How often does the Assessors Office physically inspect my property?
All property is physically inspected at least once every six years and will be inspected more often if required due to a sale or permit being filed for New Construction.

If my value goes up won't my taxes go up too?
Not necessarily. Tax rates are calculated based off of the actual amount allowed to be levied by a Taxing district using the district budget and state law. If the value in a district remained constant but the levy request was allowed to increase the rates would go up and taxes would go up. If the value increased and the levy request was constant the rate would go down and taxes would stay up. To explain this simply the tax rate is the allowed levy request divided by the total assessed value in a district. That rate is then multiplied by your individual value to determine the tax paid to that district by you. Many different districts collect tax from each parcel and their rate and budgets are submitted and limited seperatly.

How can I appeal my Assessed Value? You must file an appeal petition with the Yakima County Board of Equalization by July 1 of the assessment year or within 60 days of when the change of value notice was mailed, whichever date is later. Appeal forms are available from the clerk of the Board or the Assessor's Office

The Senior Citizen/Disabled Persons exemption is an exemption with 4 qualifying parts.

The first requirement is eligibility. You must turn 61 before December 31st the year you apply, be the surviving spouse of a previous exemption holder and be 57 or older or be disabled in such a way that you are unable to pursue gainful employment.
The second requirement is income. Your gross household income must be lower than $35,000.
The third requirement is related to the home. It must be your primary residence that you will live in for at least six calendar months of every year.
The fourth and final requirement is that you are not receiving an exemption of this on any other property.
If you meet all four requirements you are eligible to apply for an exemption at the Yakima County Assessor's Office.

The exemption applies to whatever portion of your parcel is exemptable:

Income Level	Exemption Granted
$0 - $25,000	Exempt From Regular Property Taxes on up to $60,000 or 60% of the Value Whichever is Greater, Plus 100% of Excess Levies.
$25,001 - $30,000	Exempt From Regular Property Taxes on up to $50,000 or 35% of the value, whichever is greater, not to exceed $70,000, plus 100% of the Excess.
$30,001 - $35,000	Exempt From 100% of Excess Levies

What things are included in my income calculations by the Assessor?

• Wages, Salaries, Tips
• Social Security Benefits
• Retirement Benefits (including Railroad)
• Income from Pensions, Annuities, IRAs
• Interest and Dividends
• Business Income *note* Depreciation and business losses are not deducted
• Rental Income *note* Depreciation and rental losses are not deducted
• Capital Gains other than the gain from the sale of your primary residence if it was invested in a new primary residence.

What items are deducted from my income by the Assessor?

• Non-reimbursed amounts for:
• Amounts paid for you or a spouse to live in a nursing home or adult family home
• Amounts paid for prescription drugs
• amounts paid for goods and services that allow you or a spouse to receive in home care
• Insurance premiums for Medicare
• Disability Benefits paid by the military for a service connected disability

I own 6 acres, how much of my parcel can I get exempted?
You can be exempted either 1 acre or 5 acres depending on what the smallest allowed size for a parcel in your Zoning Designation is.

If I sell my home, will the new owner get my exemption?
If you sell your home, the exemption will continue up to the date of sale. Taxes will be recalculated for the remainder of the year and the new owner will be billed for the portion of taxes for that period of time.

Can I get my exemption on a new property?
If you purchase a new residence you may transfer the exemption to that new home as long as you make this new home a primary residence. Keep in mind that you are only allowed the equivalent of one exemption for a year on a residence, but you can split that exemption between two homes in one year.

In the event that I die does my spouse qualify for the exemption?
Your surviving spouse is allowed to retain the exemption as long as they are 57 years of age or older and meet all other exemption requirements.

The Open Space Program has been in place in Washington State since the law was enacted in 1970. This program allows for property used for the benefit of the public to be taxed at a lower value then market value. This lower value is called a use value which is a reflection of the value of this property in use.

Current Use Agricultural Questions:
What are the Income Requirements?
From Zero to Five acres you must make $1500 per parcel. Greater then Five acres and less then 20 acres requires gross receipts of $200 per acre.

Does my homesite get a value break too?
If your parcel is greater then 20 acres and the home is used for a farmhand or owner you are allowed a homesite reduction in value as well.

I received a letter asking for more information on my parcel from the Assessor. What do I need to do?
You must provide three years of income via IRS Schedule F's or receipts of sales for farm commodities produced by you. If you lease out your property you must provide leasees from the property. Authority to ask for this come from R.C.W 84.34.121

Designated Forest Land Questions:
What must I do when I transfer my Designated Forest Land Parcel? The new owner must provide a new Forest management Plan made by a licensed Forester at the time of filing an excise unless our office specified in writing as unecessary by the Assessors Office.

The Department of Revenue has a brochure that should cover any questions you might have located here. If you should have more questions, please call our office at (509) 574-1100.

Property Tax is collected for Personal Property as well as Real Property if the personal property is used in a business. The personal property is taxable at the same rate as real property in the same area. Personal property is different than real property in that it is moveable.

If you use personal property that is not exempt you must complete a Personal Property Tax Listing form by April 30th of each year. Our office mails out a pre-filled listing for owners who have listed in the past already on or near January 1st. Whether or not you receive this listing you are responsible for completing and sending in your listing each year even if there are no changes to your account. Failure to file can cause a penalty of 5% per month late up to a maximum of 25% on your tax.

More information can be found from the Department of Revenues Personal Property Tax Fact Sheet.