Owner Requirements

Personal Property Owner Requirements

Anyone operating a business in the State of Washington is required to provide a personal property listing annually to the county assessor for assessment and taxation purposes. (Washington State Law RCW 84.40.020, 84.40.040 and 84.40.190)

Business owners are required to file a separate listing for each business location in Kittitas County. This is because we must, by law, allocate assessed values to the taxing district in which the property is located. (Washington State Law RCW 84.40.090)

Once a personal property account is established, business owners will be provided with asset listing information in late December. Asset listings should be reviewed, updated as necessary, and submitted by April 30 to avoid late filing penalties.

Business owners are responsible for filing the personal property listing every year. This is true even if the business owner does not receive the personal property listing information. The penalty for failing to file a personal property listing is 5% per month of the total assessed tax due the following year, up to a maximum penalty of 25%.