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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.