Personal Property Tax

In Washington State personal property is assessed for property tax purposes and refers to assets used in conducting a business.

A complete definition of personal property tax is provided in (RCW 84.04.080).

This and other laws pertaining to personal property assessment can be accessed at http://apps.leg.wa.gov/RCW/ in the section Title 84 Property Taxes

Personal Property Taxes are assessed in arrears (a year behind) due to the year the business opened taxes were not due until the following year.

A clear bill of sale cannot be issued until such payment is made.

The Assessor's office will mail a Personal Property Listing Form to establish personal property accounts at the first of each year and the form must be returned by April 30th. The list provides a description of the property, total costs and year of acquisition. The Assessor uses this information to determine value, taking in consideration the type of property, costs and age. This form is subject to audit and verification by the State Department of Revenue.

The Treasurer's office collects all payments on personal property. Washington State Law states personal property taxes are not to be more than one year delinquent. The distraint (foreclosure) process will start at the beginning of each year for taxes that are delinquent per (RCW 84.56.070) and (RCW 84.56.090). If a business is closed, or changes ownership all delinquent and advance taxes must be paid at the time of sale.

Please check with the Asotin County Treasurer's Office before buying or selling any personal property.

Business Licenses

You will need to register if you are conduction business or providing services other than delivering newspapers, vending your personal farm produce or dairy products, providing child care for three or fewer children under 12 years of age, conducting four or fewer yard sales per year, providing domestic service or casual temporary labor, soliciting religious materials or enjoying a hobby not involving sales of crafts or service provided.

What is the Cost?

The cost is based on the anticipated workload for processing and after the first year the cost drops to one half if not less.

Professional:              $50.00     (Renewal $25.00)

Retail & Wholesale:    $50.00     (Renewal $25.00)

Service Provider:         $50.00     (Renewal $25.00)

Home Occupation:      $25.00     (Renewal $10.00)

Solicitors:                  $25.00     (Renewal $10.00)

Itinerant:                    $25.00     (No Annual Renewal Allowed)

What period does the Business License Cover?

Each business needs to be registered by the end of January of each year and will be valid through the entire year. If you register early, you will still be paid and valid for the upcoming year.

If you have any questions regarding these regulations please call the office as noted:

Building and Planning

Asotin County Annex

095 2nd St

Asotin WA  99402

(509) 243-2020

(509) 243-2019 FAX

• County Business License

City of Asotin

City Hall

130 2nd St

Asotin WA  99402

(509) 243-4411

(509) 2431223 FAX

• City of Asotin Business License

City of Clarkston

Public Works/Building Inspector

830 5th St

Clarkston WA  99403

(509) 758-1662

• City of Clarkston Business License

Asotin County Assessor

Asotin County Courthouse

135 2nd St

Asotin WA  99402

(509) 243-2016

(509) 243-2099 FAX

• Personal Property Assessment Form

• Assessment of Taxes

• Closing of Business

Asotin County Treasurer

Asotin County Courthouse

135 2nd St

Asotin WA  99402

(509) 243-2010

(509) 243-2023 FAX

• Paying Personal Property Taxes

• Tax Statements

As the law states in RCW 84.56.020, RCW 84.56.025 and RCW 84.56.050 failure to receive a tax statement does not relieve you of your responsibility for tax payment. The law presumes that everyone knows that property taxes are due and payable every year. Failure to pay property taxes on time will accrue late fees and penalties. The fact that you did not receive your tax statement is not an adequate reason for a waiver of these penalties. The Treasurer's Office staff is available to assist you in any way with your tax question.

Disclaimer

Neither Asotin County nor any agency, officer, or employee of Asotin County warrant the accuracy, reliability or timeliness of any information on the Web Page and shall not be liable for any losses caused by such reliance on the accuracy, reliability or timeliness of such information. Portions of such information may be incorrect or not current. Any person or entity relying on any information obtained from the website does so at his or her own risk.