In Washington
State, business personal property is assessed for tax purposes, unless
specifically exempted by law. State law requires
that property used in a business on January 1 be reported in
that year to the assessor of the county in which the property is located for assessment purposes. eListing is an online application
for reporting this information. In order to file a listing using eListing, business owners will need to setup a login account and obtain an access
code for each of their business accounts.
Please view tutorial prior to e-filing
eListing Tutorial(.PPS)
Tutorial in portable data format (.PDF)
Click for eListing Instructions
Click here to register for eListing
Click here to log in to eListing
Deadline for reporting is April 30
(RCW 84.40.040 and WAC 458.12.060).
Not reporting this information by April 30 will result in a penalty being added
to the tax amount billed. The penalty is five percent of the tax due, per
month, not to exceed twenty-five percent (RCW 84.40.130).
In Washington State, business personal property refers to assets used in a
business, not property used only for personal use. Typically, personal property
is movable. Examples of personal property are: desks, file cabinets, computers,
etc. used by a business.
To assess personal property, each asset's description,
acquisition year and cost
must be provided in the appropriate eListing section. Total
purchase cost of assets is needed, excluding sales tax. Total purchase
cost of an item includes all costs associated with making the property operational;
for example, installation, freight and engineering charges. Include the value
of any trade-in in the purchase cost - EXCLUDE SALES TAX.
Reported purchase costs of personal property are used to calculate the property's
assessed value. Property owners are mailed a personal property valuation notice
once the assessment is made. It shows the assessed value that will be used
to calculate taxes due the following year. If you believe the assessed value
shown is incorrect, please contact this office. Our appraisers are available
to review the assessment and to process needed changes.
Department of Assessments, Personal Property Section
206-296-5126 or 1-800-325-6165 extension 6-5126
An appeal can be initiated if the assessment is believed to be incorrect or excessive. Appeals
must be filed with the county's Board of Equalization by July 1
of the year in which the assessment is made. Or, no later than 60 days after
the notice is mailed - whichever date is later (WAC 458.141.056). Appeals
filed after these due dates will not be accepted. Appeal deadline
is shown on the valuation notice.
The assessed value on the Valuation Notice will be used to produce a personal property
tax bill. It will be mailed and is payable the following year.
