Spokane County
Property Tax Guide

Spokane County operates under Washington State's property tax system, where local governments rely heavily on property taxes to fund essential services including public schools, fire protection, libraries, parks, and municipal operations. Property taxes in Spokane County are administered at the local level, with the County Assessor responsible for determining property values and assessments, while the County Treasurer handles tax collection and payment processing.

The county's property tax system is unique in that it operates without a state income tax, making property taxes a primary revenue source for local services. Spokane County mailed 216,915 real property valuation notices in 2024 for the 2025 tax year, with assessments reflecting property values as of January 1, 2024. The county's assessment ratio stands at 95.0% for real property, indicating that assessed values closely align with market values. Property owners receive annual tax statements in March, with payments due in two installments: first half by April 30th and second half by October 31st.

Total Effective Rate: Property tax rates vary significantly throughout Spokane County based on the combination of taxing districts where your property is located. The City of Spokane's portion alone generates a levy rate of $2.21 per $1,000 of assessed value for 2025.

Tax rates are determined annually through each taxing district's budget process and voter-approved levies. The Washington State Constitution limits regular property tax levy increases to 1% per year plus new construction, though voters can approve additional levies and bonds that exceed these limits. Each taxing district calculates its levy rate by dividing its approved budget by the total assessed value of all taxable property within its boundaries.