Personal property's primary characteristic is its mobility. It includes machinery, equipment and furniture associated with commercial, industrial or agricultural enterprises. Business inventories are exempt from property tax.
Everyone who uses personal property in a business must complete a personal property affidavit by April 30 each year per RCW 84.40.185, RCW 84.40.190, and WAC 458-12-060. The affidavit must list the taxable property by category, as well as its cost and acquisition date. The assessor uses the affidavit to value personal property for taxes due the following year. Personal property tax rates are the same as for real property.
Can I file using other personal property forms or software, or must I use Lewis County's listing form? Lewis County requires you to use our listing form, or use Lewis County's eFile. Each county assessor has its own listing form. Other forms or software do not meet our requirements for listing.
New businesses are required to complete a Personal Property Itemized Listing form. For a blank form, click here.
For information on Washington State Department of Revenue's guidelines, click here for the Personal Property Tax Guide.
Appeal of Assessed Value
You may contact the assessor's office to review your valuation any time you have a question about your property value. Property owners can often settle disagreements at this level without filing a formal appeal. If you are not satisfied, you may file a written appeal with the County Board of Equalization.
The completed petition must be filed by July 1 of the assessment year or within 60 days of the date the assessment notice was mailed, whichever date is later. Appeal forms are available from the Clerk of the Board of Equalization located in the Lewis County Commissioner's office.