Wash. Rev. Code » Title 84 · Chapter 84.04
Revised Code of Washington

Wash. Rev. Code § 84.04.030 (2026)

"Assessed value of property."

✓ current as of May 2026
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"Assessed value of property" shall be held and construed to mean the aggregate valuation of the property subject to taxation by any taxing district as placed on the last completed and balanced tax rolls of the county preceding the date of any tax levy.
[ 2001 c 187 s 2; 1997 c 3 s 102 (Referendum Bill No. 47, approved November 4, 1997); 1961 c 15 s 84.04.030. Prior: (i) 1925 ex.s. c 130 s 3; RRS s 11107. (ii) 1919 c 142 s 1, part; RRS s 11226, part.]

Notes:

Contingent effective date—2001 c 187: See note following RCW 84.70.010.
Application—2001 c 187: See note following RCW 84.40.020.
Application—Severability—Part headings not law—Referral to electorate—1997 c 3: See notes following RCW 84.40.030.
Notes of Decisions
Cited in 5 cases, 1998–2020 · leading case: Advanced Silicon Materials, L.L.C. v. Grant Cnty., 124 P.3d 294 (Wash. 2005).
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Advanced Silicon Materials, L.L.C. v. Grant Cnty., 124 P.3d 294 (Wash. 2005). · cites it 2× “020 (defining “value” as the “ ‘assessed value of property’ as defined in RCW 84.04.030”); RCW 84.04.030 (defining “ ‘[assessed value of property’ ” as “the aggregate valuation of the property subject to taxation by any taxing district as placed on the last completed and…”
Advanced Silicon Materials v. Grant Cnty., 124 P.3d 294 (Wash. 2005). · cites it 2× “020 (defining "value" as the "`assessed value of property' as defined in RCW 84.04.030."); RCW 84.04.030 (defining "`[a]ssessed value of property'" as "the aggregate valuation of the property subject to taxation by any taxing district as placed on the last completed and balanced…”
Univ. Vill. Ltd. Partners v. King Cnty., 23 P.3d 1090 (Wash. Ct. App. 2001). “RCW 84.04.030. See Folsom v. County of Spokane, 106 Wn.”
Crystal Chalets Ass'n v. Pierce Cnty., 966 P.2d 424 (Wash. Ct. App. 1998). “Turning to RCW 84.04.030(2), the Owners rely upon MAC Amusement Co.”
Palmer D. Strand, et ux v. Washington State Bd. of Tax Appeals (Wash. Ct. App. 2020). · cites it 2× “Even if the Assessor misvalued the land portion of the Strands’ property, we conclude below 12 No. 36697-9-III Strand v. Tax Appeals Bd.”
— Wash. Rev. Code § 84.04.030(2) — 1 case
Crystal Chalets Ass'n v. Pierce Cnty., 966 P.2d 424 (Wash. Ct. App. 1998). “Turning to RCW 84.04.030(2), the Owners rely upon MAC Amusement Co.”
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