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.

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.

If you need help filing your listing:
      Email personal.property@kingcounty.gov  or
      Phone 206-296-5126

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