
The county assessor generally maintains the tax assessor's parcel maps and legal descriptions of tax parcels as well as other records relating to property valuation. Several record-keeping and administrative functions are necessary to appraise property, determine property valuations, and calculate tax levies by legal requirements. The county assessor is responsible for the calculation of property tax levies necessary to raise revenues for government services and administers a variety of tax exemptions, including the exemption and deferral programs for low-income senior citizens and people with disabilities. The primary responsibility of the county assessor is to determine the value of all taxable real and personal property in both the incorporated and unincorporated areas of the county to determine the tax liabilities of the taxpayers in the various taxing districts in an equitable manner. Taxing districts are limited to a 1% increase on their regular levy requests. An increase in assessed value means we shouldn’t have to collect as much per $1,000 of assessments to get the money the taxing districts need for their budget (the levies). The percentage of value change in assessment does not necessarily mean a like percentage of tax increase. Assessment is a direct result of market transactions that have taken place and, as mentioned earlier, is required to be 100% of market value. Development costs have increased in the last few years and sales, or the market, are high. The south half of Pullman, as well as other areas of the county, is our current physical inspection area. We also physically inspect each area every six years. We are on an annual revaluation cycle which means all properties are reviewed and potentially adjusted each year. We then use this calculation to give a market adjustment.

The Assessor’s office measures the appraisal level of an area and market type (land, commercial, home, etc.) by comparing the appraised value to the sales prices. Washington State requires assessed values to be at 100% of market value. The assessed value increase is due to the increase in the market. Many taxpayers in Whitman County have received notice of a change of value in assessments and have reached out to the Assessor’s office for more information. Real and Personal *Change of Value* notices mailed June 1st and 2nd
