Personal Property Tax

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.

Law

In Washington State personal property is assessed for property tax purposes and refers to assets used in conducting a business. This and other laws pertaining to personal property assessment can be accessed at  in the section the Revised Washington Code (RCW) Title 84 Property Taxes.

Definition

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

Assessor's Office Role

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.

Treasurer's Office Role

The Treasurer’s office collects all payments on personal property. Washington State Law states personal property taxes are not to be more than three 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:

• Conducting four or fewer yard sales per year
• Delivering newspapers
• Enjoying a hobby not involving sales of crafts or service provided
• Providing child care for three or fewer children under 12 years of age
• Providing domestic service or casual temporary labor
• Soliciting religious materials
• Vending your personal farm produce or dairy products

Business License Contacts

• For City of Asotin Business Licenses, contact:
  City of Asotin
  City Hall
  130 2nd St
  Asotin, WA 99402
  Phone: 509-243-4411
  Fax: 509-243-1223
• For City of Clarkston Business Licenses, contact:
  Public Works/Building Inspector
  830 5th Street
  Clarkston, WA 99403
  Phone: 509-758-1662
• For County Business Licenses, contact:
  Asotin County Annex
  095 2nd St
  Asotin, WA 99402
  Phone: 509-243-2020
  Fax: 509-243-2019

Resources

• For copies of the personal property assessment form, assessment of taxes, or for closing of business, contact:
  Asotin County Assessor
  Asotin County Courthouse
  135 2nd Street
  Asotin, WA 99402
  Phone: 509-243-2016
  Fax: 509-243-2099
• To pay personal property taxes or to view tax statements, contact:
  Asotin County Treasurer
  Asotin County Courthouse
  135 2nd St
  Asotin WA 99402
  Phone: 509-243-2010

Failure to Pay

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.