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Updated 2025 Tax Year

Pend Oreille County
Property Tax Guide

Everything you need to know about property taxes in Pend Oreille County, WA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Around 1% of assessed value base rate, varies significantly by special taxing districts
1st Due
Apr 30
2nd Due
Oct 31
Exemptions
4+ Available
Section 1

How Property Tax Works

Pend Oreille County's property tax system serves as the primary funding mechanism for essential local services including schools, roads, law enforcement, fire protection, and county operations. Property taxes in Pend Oreille County are based on the assessed value of real property, with assessments conducted annually by the County Assessor's Office. The county follows Washington State's property tax structure, where the effective tax rate typically ranges around 1% of assessed value, though this can vary significantly based on your specific location within the county.

Your actual property tax rate depends heavily on which special taxing districts serve your property, including school districts, fire districts, hospital districts, and other local improvement districts. These special assessments are added to the base county levy, meaning two properties of identical value in different parts of Pend Oreille County may have substantially different tax bills. For 2025, the county has seen approximately a 1% increase in overall property tax collections compared to the previous year, with total collections reaching $25.29 million countywide.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General Fund~$2.50-$3.00 per $1,000Basic county operations, law enforcement, courts
County Road Fund~$1.50-$2.00 per $1,000Road maintenance and arterial projects
School Districts~$8.00-$12.00 per $1,000Local school operations and facilities
Fire Districts~$1.00-$2.50 per $1,000Fire protection and emergency services
Hospital Districts~$0.75-$1.25 per $1,000Public hospital and healthcare services
Special AssessmentsVariesLibrary, cemetery, diking, drainage districts
Total Effective Rate~$13.75-$20.75 per $1,000Combined rate varies by location

Note: These rates apply to Tax Year 2025 (due in 2025). Actual rates vary significantly based on your property's location within specific taxing districts. Contact the Pend Oreille County Assessor's Office at (509) 447-4821 for your exact tax rate breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Pend Oreille County, property taxes are due in two installments:

First Installment
Apr 30
Delinquent after Dec 10
Second Installment
Oct 31
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes in Pend Oreille County are additional tax bills issued when there's a change in property ownership, new construction completion, or other assessable improvements made during the tax year. These supplemental taxes ensure that property tax obligations are properly allocated between previous and current property owners based on the actual ownership period.

When you purchase property or complete new construction, the County Assessor calculates the difference between the previous assessment and the new assessed value, then prorates the additional tax obligation based on the remaining months in the tax year. For example, if you purchase a home in July that triggers a $2,400 annual tax increase, your supplemental bill would be approximately $1,200 (50% of the year remaining). Supplemental tax bills are typically mailed within 60-90 days of the triggering event and have their own payment due dates separate from the regular April 30 and October 31 deadlines.

Example Calculation

Example 1: $300,000 Home (with Senior/Disabled Credit)

  • Assessed Value: $300,000
  • Senior/Disabled Credit Applied: -$69,000 (maximum credit amount)
  • Net Taxable Value: $231,000
  • Tax Rate: $16.50 per $1,000 (mid-range)
  • Annual Tax: $3,811.50
  • Monthly Escrow: $317.63

Example 2: $600,000 Home (no credits)

  • Assessed Value: $600,000
  • Credits Applied: $0
  • Net Taxable Value: $600,000
  • Tax Rate: $17.25 per $1,000
  • Annual Tax: $10,350
  • Monthly Escrow: $862.50

Example 3: $1,000,000 Home (with Homestead Credit)

  • Assessed Value: $1,000,000
  • Assessment Limited by Homestead: Capped at 10% annual increase
  • Net Taxable Value: $1,000,000
  • Tax Rate: $18.75 per $1,000 (higher district rates)
  • Annual Tax: $18,750
  • Monthly Escrow: $1,562.50

Note: All credits require annual application and approval. Contact the Assessor's Office for current application deadlines and eligibility requirements.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Pend Oreille County require property tax escrow accounts for borrowers with less than 20% equity. Your lender collects monthly escrow payments equal to 1/12th of your estimated annual property tax bill, plus a small cushion amount allowed by federal law. These funds are held in a separate escrow account and used to pay your property taxes when they become due on April 30 and October 31 each year.

Lenders typically pay your first-half taxes by the April 30 deadline and second-half taxes by the October 31 deadline. You should receive an annual escrow analysis statement showing how your funds were used and any adjustments needed for the coming year. If your property taxes increase due to reassessment or voter-approved levies, your monthly escrow payment will be adjusted accordingly. You can verify that your taxes were paid correctly by checking with the Pend Oreille County Treasurer's Office or viewing your account online through their property tax portal.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Pend Oreille County for 2025? A: First-half taxes are due April 30, 2025, and second-half taxes are due October 31, 2025. If either date falls on a weekend, payments are accepted the next business day without penalty.

Q: What tax credits are available and do I need to apply? A: The main credit is the Senior Citizen/Disabled Persons Credit, which can reduce taxable value by up to $69,000. This credit REQUIRES an annual application and is not automatic. You must be 61+ years old or disabled and meet income requirements. Applications are typically due by December 31st each year.

Q: What is the Homestead Credit and how does it work? A: The Homestead Credit doesn't reduce your property value but instead caps annual assessment increases at 10% for your primary residence. You must file a declaration with the County Assessor to establish your homestead status. This is not automatic and requires initial application.

Q: How often are properties reassessed in Pend Oreille County? A: Properties are assessed annually as of January 1st each year. Assessment notices are typically mailed in late May, with appeal deadlines usually falling in July. Contact the Assessor's Office at (509) 447-4821 for specific appeal procedures and deadlines.

Q: What happens if I pay my property taxes late? A: Interest accrues at 1% per month on unpaid taxes starting June 1st for first-half taxes and December 1st for second-half taxes. After three years of delinquency, properties may be subject to tax foreclosure proceedings.

Q: Can I pay property taxes online? A: Yes, Pend Oreille County offers online payment options through their website. You can also pay by mail, in person at the Treasurer's Office, or through most banking institutions. A convenience fee may apply for online and credit card payments.

Q: Why did my tax bill increase if I didn't make improvements? A: Tax increases can result from annual reassessment reflecting market value changes, new or increased local levies approved by voters, or changes in special district boundaries. The County is required to assess property at current market value each year.

Q: How do special district taxes work? A: Special districts (fire, hospital, library, etc.) are separate taxing entities that provide specific services. Your property may be located in multiple special districts, each with their own tax rate. These rates are added together with county and school taxes to determine your total tax bill, which is why rates vary significantly by location within the county.

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