Personal property includes machinery, equipment, furniture, and supplies of businesses and farmers. It also includes any improvement made to land that is leased from a government entity (like a tribal authority or port authority, for example).
Personal property listings are due to the Skagit County Assessor by April 30th of each year. Listings submitted this year will impact the taxes due in the next calendar year. Please contact the Skagit County Assessor at 360-416-1780 for information regarding this personal property listing process.
When a business sells or closes, advance tax becomes due per RCW 84.56.090. Advance tax is personal property tax that is paid based on the last year of operation value since there is no tax due for the first year of operation until the next calendar year.
More information can be obtained here:
WA State Department of Revenue Personal Property Tax Publication