Assessor's Office

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Assessor's Office

Assessor: David M. Thomas

Mission Statement
Our mission is to serve the citizens of Skagit County by striving for the highest level in equity of assessment, efficiency of operation, and professionalism of our staff.

NEWS

Dave Thomas

Assessor Update Regarding Taxation of Improvements on Leased, Tribal Land.

In 2014, nearly 1,000 Skagit County tax parcels were removed from the Skagit County tax roll. This removal resulted from a Washington State Department of Revenue Tax Advisory discussing the exemption of non-tribal owned permanent improvements located on leased tribal land. This Property Tax Advisory was in response to Chehalis Tribes v. Thurston County decision (also known as the “Great Wolf Lodge Decision”) that was issued by the Ninth Circuit Court of Appeals in 2013.

A more recent ruling by the Ninth Circuit Court of Appeals in Agua Caliente Band of Cahuilla v. Riverside County  upheld a county’s authority in the State of California to tax non-Indian leaseholder’s possessory interest on leased tribal lands held in trust with the U.S. Government.

As Assessor, I sought clarification from the Department of Revenue as to what impact the recent holding in Agua Caliente had on their previous Property Tax Advisory issued in response to the Great Wolf Lodge Decision. Revenue responded stating that previously issued Property Tax Advisory concerns the taxability of non-tribal owned permanent improvements on leased tribal land, whereas the Agua Caliente ruling upheld taxation of possessory (leasehold) interest pursuant to California law and as such the Agua Caliente ruling has no impact on the previously issued Property Tax Advisory.

Legal review and analysis of the issue will be ongoing but until such time that the Property Tax Advisory is retracted or overruled, it is my statutory obligation to maintain the applicable exemption and not tax the non-tribal owned permanent improvements on leased tribal land in Shelter Bay and elsewhere on the Swinomish Reservation.

David M. Thomas
Skagit County Assessor   

bookletInformation On Property Tax Procedures: 2019

About the Assessor's Office

The assessor acts as an agent for the Washington State Department of Revenue and is responsible for administering the property tax system for the county. This process involves establishing real and personal property values for distributing taxes for each tax district, as well as reviewing each tax district’s budget request to assure all legal requirements and limitations are met. The assessor also administers and monitors compliance for recipients of tax benefit programs, such as the Senior Citizen and Disabled Exemption program and the various Current Use programs for properties used for agriculture, timber and open space.

imapThis web site has been prepared to answer questions you might have about the property tax system in Skagit County. There are no unique rules or R.C.W.'s in Skagit County.

The property tax system is designed to treat all taxpayers equally across the State of Washington. My office works hard to treat everyone fairly and promptly. In these pages you will find a group of commonly asked questions about revaluations, the Board of Equalization, values, levies, and an assortment of useful information.

I welcome any comments or suggestions you may offer for improving this website to better serve the needs of the users and citizens of Skagit County.

Sincerely,

David M. Thomas

Skagit County Assessor

Assessor Sales Data.
This tool will enable you to search valid sales dating back three years and is illustrated by a colored legend to associate the year of the sale. This tool is built into Imap and you can select other layers or views if you prefer. The details for a selected parcel will appear in a new window.
You can view the Sales Data iMap layer here.



Assessor: Dave Thomas

Office Hours: 8:30 to 4:30 Mon - Fri
700 South 2nd Street, Room 204
Mount Vernon, WA 98273

Contact:
Phone: (360) 416-1780
FAX: (360) 416-1790
email: assessor@co.skagit.wa.us


Dave Thomas
Assessor: Dave Thomas