As of October 25, 2019, the Jefferson County Assessor's Office is mailing change of value notices to all property owners within Jefferson County regarding their real estate property values. They represent the appraisal staff determinations of 100% of market value as of 1/1/2019 plus any new construction value through 7/31/2019. Taxable values are market values except in the case of authorized exemptions under law, such as senior low income, current use, and timberland. Taxable values will be used to calculate the 2020 taxes based on levies assessed by state, city, and county taxing district authorities.
In the case that a property owner does not feel the value stated on the form is accurate, the owner is encouraged to discuss their concerns with the Assessor's valuation staff. All valuations are also appealable by filing an appeal with the county Board of Equalization by the deadline stated on the notice (30 days from the mail date).
Jefferson County Assessor
As your Assessor, one of my functions is to have this office be transparent and accessible to you. This web section will provide you with information on questions you may have regarding the Assessor’s office. If further assistance is needed, the Assessor’s staff is always willing to answer your questions.
It is our goal to appraise all property fairly and equitably, to maintain accurate and accessible property records and give prompt and courteous customer service.
State law requires that the Assessor value property at 100% of true and fair market value. The market value is the amount of money that a willing and unobligated buyer is willing to pay a willing and unobligated seller. An individual sale does not automatically establish the value of a property. The Assessor uses multiple sales to establish market value.
The Jefferson County Assessor’s office is required to physically inspect, appraise and revalue all real property once every 6 years with an annual review and update based on sales analysis. This appraisal cycle is established by the state constitution & state laws, enforced by the State Department of Revenue.
· We maintain inventory, description, ownership, sales and mapping for all properties.
· We provide information, education and assistance.
· We provide public computer access to assessment data, also now available on the Internet through the Real Property Search.
· We allocate value to taxing districts, calculate levy rates and certify tax roll to our Treasurer and provide information for tax exemptions:
o Senior Citizen and Disabled Persons Exemption
o Open Space Taxation, Forest Land Exemption, Farm & Agriculture Exemption
o Historic Properties Exemption
o Residential Home Improvement Exemption
· We prepare the defense of valuations for appeal board cases.
· We maintain business personal property listings and audits.
We do not, mail or collect your taxes. Please contact the Treasurer’s Office (360) 385-9150.
We do not, assist with completing your appeal form or take your appeal form. Please contact the Board of Equalization (360) 385-9100.
Real Property is land and any improvements, such as buildings, attached to the land. Properties are revalued annually and are physically inspected at least once every six years. After determining the value, the Assessor mails property owners a “Change of Value Notice.” The notice states the new and the old values. By comparing the two values, property owners can tell whether their property has increased or decreased in value. The notice also breaks down the value between land and improvements. Valuation notices are NOT tax bills. An increase in value does not mean that next year’s property taxes will increase at a proportionate rate.
Residential Revaluation Map