Wash. Rev. Code » Title 84 · Chapter 84.40
Revised Code of Washington

Wash. Rev. Code § 84.40.040 (2026)

Time and manner of listing

✓ current as of May 2026
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The assessor shall begin the preliminary work for each assessment not later than the first day of December of each year in all counties in the state. The assessor shall also complete the duties of listing and placing valuations on all property by May 31st of each year, except that the listing and valuation of construction and mobile homes under RCW 36.21.080 and 36.21.090 shall be completed by August 31st of each year, and in the following manner, to wit:
The assessor shall actually determine as nearly as practicable the true and fair value of each tract or lot of land listed for taxation and of each improvement located thereon and shall enter one hundred percent of the true and fair value of such land and value of such improvements, together with the total of such one hundred percent valuations, opposite each description of property on the assessment list and tax roll.
The assessor shall make an alphabetical list of the names of all persons in the county liable to assessment of personal property, and require each person to make a correct list and statement of such property according to the standard form prescribed by the department of revenue, which statement and list shall include, if required by the form, the year of acquisition and total original cost of personal property in each category of the prescribed form. However, the assessor may list and value improvements on publicly owned land in the same manner as real property is listed and valued, including conformance with the revaluation program required under chapter 84.41 RCW. Such list and statement shall be filed on or before the last day of April. The assessor shall on or before the 1st day of January of each year mail, or electronically transmit, a notice to all such persons at their last known address that such statement and list is required. This notice must be accompanied by the form on which the statement or list is to be made. The notice mailed, or electronically transmitted, by the assessor to each taxpayer each year shall, if practicable, include the statement and list of personal property of the taxpayer for the preceding year. Upon receipt of such statement and list the assessor shall thereupon determine the true and fair value of the property included in such statement and enter one hundred percent of the same on the assessment roll opposite the name of the party assessed; and in making such entry in the assessment list, the assessor shall give the name and post office address of the party listing the property, and if the party resides in a city the assessor shall give the street and number or other brief description of the party's residence or place of business. The assessor may, after giving written notice of the action to the person to be assessed, add to the assessment list any taxable property which should be included in such list.
[ 2003 c 302 s 1; 2001 c 187 s 18; 1997 c 3 s 106 (Referendum Bill No. 47, approved November 4, 1997); 1988 c 222 s 15; 1982 1st ex.s. c 46 s 5; 1973 1st ex.s. c 195 s 97; 1967 ex.s. c 149 s 36; 1961 c 15 s 84.40.040. Prior: 1939 c 206 s 16, part; 1925 ex.s. c 130 s 57, part; 1897 c 71 s 46, part; 1895 c 176 s 5, part; 1893 c 124 s 48, part; 1891 c 140 s 48, part; RRS s 11140, 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.
Effective date—1988 c 222: "Sections 15, 17, 19, 20, 21, 28, and 30 of this act shall take effect January 1, 1989." [ 1988 c 222 s 35.]
Severability—Effective dates and termination dates—Construction—1973 1st ex.s. c 195: See notes following RCW 84.52.043.
Effective date—1967 ex.s. c 149: See note following RCW 82.04.050.
Savings—1967 ex.s. c 149: See RCW 82.98.035.
Severability—1967 ex.s. c 149: See note following RCW 82.98.030.
Notes of Decisions
Cited in 21 cases (1 in the last 5 years), 1958–2024 · leading case: Niichel v. Lancaster, 647 P.2d 1021 (Wash. 1982).
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Niichel v. Lancaster, 647 P.2d 1021 (Wash. 1982). · cites it 6× “In 1980, the Clallam County Assessor's action was not completed until mid-August. RCW 84.”
Advanced Silicon Materials, L.L.C. v. Grant Cnty., 124 P.3d 294 (Wash. 2005). “Likewise, RCW 84.40.040 provides that “[t]he assessor shall actually determine as nearly as practicable the true and fair value of each tract or lot of land listed for taxation .”
Sator v. Dep't of Revenue, 572 P.2d 1094 (Wash. 1977). · cites it 2× “RCW 84.40.040. The value is adjusted by the county board of equalization to 100 percent of true value.”
Advanced Silicon Materials v. Grant Cnty., 124 P.3d 294 (Wash. 2005). “[3] Likewise, RCW 84.40.040 provides that "[t]he assessor shall actually determine as nearly as practicable the true and fair value of each tract or lot of land listed for taxation .”
Automat Co. v. Yakima Cnty., 497 P.2d 617 (Wash. Ct. App. 1972). · cites it 5× “Instead, the legislature amended RCW 84.40.040, imposing the following procedures upon the assessor: He [the assessor] shall make an alphabetical list of the names of all persons in his county liable to assessment of personal property, and require each person to make a correct…”
Snow's Mobile Homes, Inc. v. Morgan, 494 P.2d 216 (Wash. 1972). · cites it 2× “Nevertheless, the assistant director of the Department of Revenue, on May 13, 1969, sent another letter to the assessors and auditors, advising them that, “[s]ince the March 31 deadline [RCW 84.40.040] for listing personal property passed before the Governor signed House Bill…”
Norco Constr., Inc. v. King Cnty., 649 P.2d 103 (Wash. 1982). “2d 1021 (1982) (holding "shall" is directive and not mandatory in the context of RCW 84.40.040). Petitioner has not seriously contended that the time limit within RCW 58.”
Carkonen v. Williams, 458 P.2d 280 (Wash. 1969). “020 and RCW 84.40.040. We conclude this phase of the cause with the observation that compliance with the constitutionally prescribed assessment ratio hopefully will resolve many of the prevailing inequities and imbalances in the current property tax structure.”
Boise Cascade Corp. v. Pierce Cnty., 529 P.2d 9 (Wash. 1974). · cites it 2× “The property tax manager employed by the plaintiff felt that the standard affidavit and listing form submitted to the county assessor pursuant to RCW 84.40.040 would overvalue the true and fair value of its machinery and equipment account, and therefore an appraisal of the…”
Weyerhaeuser Co. v. Cowlitz Cnty., 745 P.2d 488 (Wash. 1987). · cites it 2× “RCW 84.40.040. Appeals to the county board of equalization are heard in July.”
Schneidmiller & Faires, Inc. v. Farr, 355 P.2d 824 (Wash. 1960). · cites it 2× “Prior to March 1, 1958, the taxpayer submitted to defendant Whitman county assessor, hereinafter referred to as the assessor, a list of taxable personal property as required by RCW 84.40.040 and 84.40.220. The purpose of such a list is to assist the assessor in determining the…”
Pier 67, Inc. v. King Cnty., 426 P.2d 610 (Wash. 1967). “In making his evaluation the assessor commenced with the report made by respondent to him pursuant to RCW 84.40.040 and 84.40.050, which sets out $718,436.”
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