Map Franklin County ASSESSMENTS FOR 2017 TAX COLLECTION STEVE MARKS ASSESSOR

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1 Map Franklin County ASSESSMENTS FOR 2017 TAX COLLECTION STEVE MARKS ASSESSOR

2 2 Mission Statement We, the employee s of the Franklin County Assessor s Office have a primary mission to maintain the property assessment system in a way that is equitable, fair and uniform to all the citizens of Franklin County and at the same time meet all constitutional and statutory requirements. We will strive to provide an optimal level of service, information and policy guidance to the public and to other governmental agencies.

3 3 Message from the Franklin County Assessor This pamphlet has been prepared to help you better understand the functions of the Assessor s office. The information contained herein will assist you, as a property owner and taxpayer, in understanding assessment procedures, tax collection and distribution of the tax dollar. The Assessor does not establish the dollar amount of taxes required nor does the Assessor bill or collect taxes. The taxpayers, state limitations, and assessed value determines the tax rate for each district. The County Treasurer bills and collects the required tax. It is my responsibility as your Assessor, together with my staff, to insure that all property owners are treated fairly and impartially in accordance with our state laws. It is our sincere desire to serve and support you in an effective, responsible and courteous manner. The County Assessor's office welcomes your inquiries and your concerns on how your property is assessed. As your Assessor, I am committed to serve and assist you personally in any matters dealing with this office. Also, I will be available to speak to and/or answer questions for interested groups. Please contact the Assessor s office for more information. Office hours are 8:30 A.M. to 5:00 P.M. The phone number is Steve Marks Franklin County Assessor

4 4 AVAILABLE INFORMATION Much of the property information that may be helpful to you is available on our web site. This includes: - Property characteristics - Property assessed value history - Property sales - Name and address of taxpayer - Maps / Aerials To obtain information of property characteristics on the internet, click on the links above or go to these addresses. Property Characteristics Maps/Aerials You may obtain a photocopy of any of this information in our office on a particular property for a small fee. General Information Fax Number smarks@co.franklin.wa.us Web Board of Equalization Clerk Office hours are 8:30 AM to 5:00 PM, Monday through Friday, except holidays.

5 5 NATURE OF THE ASSESSOR'S PROGRAM Function: To administer the assessment and levy of property taxes in Franklin County. Scope: The listing of all taxable real and personal property within the geographic boundaries of Franklin County are within the office's jurisdiction, including property within incorporated cities. General activities: Appraisal of property Assessment of personal property (primarily business & farm equipment) Administration of exemption programs (senior citizen and non-profit) Administration of special programs (e.g., open space, agricultural land) Public information Assessment roll maintenance (legal description changes, subdivisions) Appeals processing Participants: Persons seeking exemptions or inclusion in a special program Taxpayers whose property is being appraised Representatives of taxing districts Persons seeking public information by phone, mail, or over the counter Persons appealing property tax assessments Employees of this office Employees of other agencies

6 6 THE ASSESSOR'S ROLE The role of the Assessor's office is to establish a value for all property for tax purposes. The Assessor is required by law to set that value at 100% of market value and to assure that all values are in equalization. The Assessor does not create market value. Market value is the price a willing buyer and seller would agree to under ordinary circumstances. This does not mean that an individual sale will automatically establish the value of a property. The Assessor uses multiple sales of comparable properties in establishing value. Taxable property is divided into two classes. Real property includes land and all buildings, structures, and improvements to the land. Personal property includes machinery and equipment, fixtures, furniture, and other items that are movable in nature. Personal effects, which are not held for sale or commercial use, are not taxable. FREQUENCY OF VALUATION State law requires that the Assessor maintain an active and systematic program of real property revaluation. Real property is land and any improvements, such as buildings, attached to the land. All real property in Franklin County is physically inspected at least once every six years on a cyclical basis. In addition, assessed values are updated countywide on an annual basis by statistical analysis. If properties in a particular area consistently sell for more or less than the assessed value, the assessment roll will be adjusted to reflect real estate market conditions in that area. If the character of property changes because of remodeling, additions, subdivisions, etc., a new value is determined METHOD OF VALUATION The laws governing the tax appraisal process in Washington State are based upon the same principles and procedures that are used throughout the appraisal profession. There are three basic approaches to the valuation of real property: The MARKET APPROACH involves comparison of a property with the characteristics of similar properties, which have recently been sold. The COST APPROACH involves estimating the replacement cost of a structure, and adjusting that estimate to account for depreciation. The INCOME APPROACH is an analysis of a property's value based on its capacity to generate revenue for the owner. All approaches, which apply, to a particular property may be used by the appraiser PROPERTY TAX LEVIES The Assessor does not raise property values in order to increase taxes. The cost of providing public services determines your property tax. Local government consists of various taxing districts including fire districts, regional library, cities, county government, roads, ports, etc. A portion of the tax is distributed to the state for local school support. In addition, taxes are collected to pay for special voter-approved levies, such as school maintenance and operation levies and bonds and emergency medical levies. The Assessor sets the levy rates based on taxing district budget requests, statutory limits and property values. Levy rates are expressed in dollars per thousand dollars of assessed value.

7 7 TAX LIMITS Property tax levies are subject to several statutory and constitutional limits. -The "101% levy lid" restricts individual taxing districts to collect a maximum one per cent increase over the highest amount collected since 1985 for their regular levy, plus an amount attributable to new construction within or annexations to the district. This law applies to a taxing district budget and not to individual properties. RCW The regular levy of each taxing district cannot exceed a certain rate, which is determined by the type of district. For example, the levy for the county current expense fund cannot exceed $1.80 The aggregate regular levy rate of all senior and junior taxing districts (not including the state, port districts and public utility districts, emergency medical levies, and conservation futures) cannot exceed $5.90. RCW The aggregate of all regular levies (not including port and public utility districts) shall not exceed 1% of true and fair value. WASHINGTON STATE CONSTITUTION, ARTICLE VII. THE BUDGET CYCLE Every year the directors or commissioners of all taxing districts meet in open session to determine the amount of taxes to be collected the following year. Public questions or comments are welcomed during this process. Once the budget has been adopted, the amount of taxes to be collected is certified to the county assessor. The assessor computes the levy rate required to raise the certified tax for each district, and ensures that none of the constitutional or statutory limitations is violated. After the county commission has certified the levy rates, taxes are extended to all property within the boundaries of the respective districts. The county treasurer mails tax bills on February 14 of the year in which they are collected, and the receipts are distributed back to the various districts. TAX RELIEF There are several tax relief opportunities provided by state law, including: - Open Space Classification for - Agricultural land - Timberland - Nature preserves - Designated Forestland Classification for timberland parcels 20 acres or more - Historical Restoration Exemption for historical significant property undergoing restoration - Improvement Exemption a temporary exemption of valuation of additions to single-family dwellings - Destroyed Property Claim adjustment to the valuation of destroyed property - Property tax exemptions for - Senior citizens - Disabled persons - Full tax deferrals for - Senior citizens - Disabled persons - Exemptions for qualifying property owned by non-profit organizations For further information about any of these exemptions, contact the Assessor's office

8 8 APPEAL OF VALUATION A property owner who feels that an error has been made in valuing his or her property should call the Assessor's office at and talk to an appraiser. The appraiser will examine the valuation of the property and may initiate further review. If still not satisfied, the property owner may appeal the valuation to the Franklin County Board of Equalization ( ). Appeal forms must be submitted by July 1st or within 30 days of the date the valuation notice was mailed. The appeal process does not require an attorney, but proof that the Assessor's value is incorrect is required. Property sales information is available for examination any time during our normal business hours. Decisions of the Board of Equalization may be appealed to the State Board of Tax Appeals. Generally a hearing examiner can hear Board of Tax Appeals cases in Pasco, although an appellant may request that his or her case be presented to the full Board in Olympia. COUNTY INFORMATION 2014 POPULATION (estimate) 87, DENSITY (people/square miles) 62.9 LAND AREA (sq. miles) 1,242 LAND AREA (acres) 809,600 source:

9 2017 TAX DISTRIBUTION FOR FRANKLIN COUNTY City pasco 9.97% Kahlotus 0.02% Connell 0.58% Mesa 0.06% State Schools 17.

71% Tax to Collect for 2017 State Schools $14,179,722.00 County $9,852,669.34 County Road $2,667,041.12 Pasco port $2,012,064.

9 TAX DISTRIBUTION FOR FRANKLIN COUNTY City pasco 9.97% Kahlotus 0.02% Connell 0.58% Mesa 0.06% State Schools 17.78% Schools Bonds 17.59% County 12.35% County Road 3.34% Schools m&o 33.05% Pasco port 2.52% Cemetary 0.03% Fire 2.71% Tax to Collect for 2017 State Schools $14,179, County $9,852, County Road $2,667, Pasco port $2,012, Cemetery $25, Fire $2,157, Schools M&O $26,361, Schools Bonds $14,029, City Pasco $7,949, Kahlotus $12, Connell $460, Mesa $51,362.00

10 10 TAXING DISTRICT NAME value rate collections % of 2017 TOTAL STATE FOR SCHOOLS 6,776,196, $14,179, % REFUND FUND 6,776,196,329 $ % county CURRENT EXPENSE 6,914,065, $8,922, % Mental Health 6,914,065, $172, % Veteran's Relief 6,914,065, $77, % TOTAL $9,172, Courthouse Remodel 6,883,584, $680, % Total County ROAD DEPT 2,512,291, $2,667, % PASCO PORT 6,826,198, $2,012, % KAHLOTUS PORT-NO LEVY 28,511, $ % MID-COLUMBIA LIBRARY 2,679,701, $976, % CITY OF CONNELL-General 150,320, $460, % $ $ % CITY OF MESA 17,089, $51, % TOWN OF KAHLOTUS 6,385, $12, % HOSPITAL DISTRICT 1,462,605, $304, % BASIN CITY WATER SEWER $ % Cemetery #1 69,952, $3, % Cemetery #2 435,060, $21, %

11 11 Fire District #1 416,064, $197, % Fire District #2 75,778, $71, % Fire District #3 1,135,265, $1,478, % Fire District #3 Bond 1,454,612, $83, % Fire District #4 468,769, $212, % Fire District #5 409,469, $113, % CITY OF PASCO General 4,227,977, $7,949, % Library Bond 3,409,463, $ % Fire Station Bond 3,409,463, $ % $ % Pasco School District #1 M&O 5,607,139, $23,950, % 5,607,139, $12,626, % Joint School District #43 M&O 911, $2, % 911, $ % N. Franklin School Dist #51 M&O 1,053,989, $2,077, % 1,053,989, $1,197, % Kahlotus School Dist #56 M&O 69,952, $75, % 69,952, $ % Star School District #54 40,251, $ % Joint School Dist #55 M&O 111,339, $256, % bond 111,339, $204, % TOTALS $81,040, % REAL PROPERTY RATIO 90.6 PERSONAL PROP. RATIO 86.2

12 12 PARCEL AND VALUE BREAKDOWN BY LAND USE BY TAXING DISTRICT Residential Commercial # of Parcels Taxable Value # of Parcels Taxable Value Pasco Schools 18,767 $2,976,800,500 2,448 $1,371,679,500 City of Pasco $2,118,498, $915,697, $441,142, $21,976, $208,747, $91,637, $62, $201,840, $326,872, $6,508, $15,496,500 North Franklin Schools 1473 $111,443, $97,065,000 Connell $69,656, $56,101,300 Mesa $7,009, $899, $6,304, $12,627, $5,652, $6,101, $8,415, $10,034, $28, $87,200 1 $50, $11,206, $3,086, $3,082, $8,163, Washtucnna Schools 300 Star School 7 $235,700 2 $421, $43, $86, $105, $421,700 Othello Schools 35 $2,587, $4,380, $2,587, $4,380,200 Kahlotus Schools 111 $3,454, $1,825,900 Town of Kahlotus $2,650, $1,060, $778,700 8 $765, $25, J:\T2 ANALYSIS SHEETS\DISTRICT VALUE SELECTION USETO GET VALUES BY LAND USE AND TAX DISTRICT Grand Total $3,094,521, $1,475,372,300

13 13 Farm\Ag. Bare Land Total # of Parcels Total Taxable Value # of Parcels Taxable Value # of Parcels Taxable Value 1,665 $789,651,300 1,765 $137,287,500 24,645 $5,275,418, $97,427, $90,186, $3,221,809,400 2 $2,931, $9,998, $476,048, $10,861, $7,165, $318,411,500 2 $757,000 7 $819, $447,306, $28,420, $1,004,440,000 3 $272,400 3 $272, $230,094, $1,517, $253,617, $680,843, $15,199, $904,551, $10,128, $2,946, $138,833, $2,654, $533, $11,096,200 3 $22,100 3 $22,100 1 $190,500 1 $190,500 1 $828,700 1 $828, $83,408, $2,101, $104,443, $194,790, $1,824, $208,368, $284,083, $3,573, $306,106,500 6 $491,900 7 $520, $10,328, $109, $10,575,200 1 $126,200 1 $126,200 3 $308,700 3 $308,700 2 $591, $792, $15,676, $92,847, $3,317, $107,411,600 3 $43,400 3 $43, $892, $892, $892, $892, $34,280,000 8 $28, $34,965,400 1 $12,700 1 $12,700 4 $452,500 4 $452, $2,829, $2,873,000 6 $783,100 1 $0 7 $783, $12,711,100 1 $ $12,798,800 5 $810,400 6 $915, $16,680,500 6 $27, $17,129, $88,729, $3,280, $98,977, $88,729, $3,280, $98,977, $46,905, $339, $52,524,700 6 $337, $224, $4,272,200 1 $196,400 1 $196, $40,680, $115, $42,339, $5,551, $5,577,300 2 $139,200 2 $139, $1,641,302, $156,134, $6,367,330,600 J:\T2 analysis sheets\district value selection-used to get values by land use and tax district

14 14 CONSERVATION ASSESSMENT TOTALS 10,065 PARCELS 1 - CONSERVATION DISTRICT ASSESSMENT 10,065 Parcels DRY ACRES: 214, DRY RATE: DRY ASSESSMENT: 4, IRRG ACRES: 258, IRRG RATE: IRRG ASSESSMENT: 25, OTHER ACRES: 176, OTHER RATE: OTHER ASSESSMENT: 1, SITE ACRES: 15, SITE RATE: SITE ASSESSMENT: 1, TIMBER ACRES: 0.00 TIMBER RATE: TIMBER ASSESSMENT: BASE ASSESSMENT: 44, DISTRICT ASSESS- MENT: 71, TOTAL ASSESSMENT: 71, WEED CONTROL ASSESSMENT TOTALS 29,451 PARCELS 1 - WEED ASSESSMENT 29,451 Parcels DRY ACRES: 214, DRY RATE: DRY ASSESSMENT: 32, IRRG ACRES: 259, IRRG RATE: IRRG ASSESSMENT: 77, OTHER ACRES: 176, OTHER RATE: OTHER ASSESSMENT: 8, SITE ACRES: 25, SITE RATE: SITE ASSESSMENT: 7, TIMBER ACRES: 0.00 TIMBER RATE: TIMBER ASSESSMENT: BASE ASSESSMENT: 235, DISTRICT ASSESS- MENT: 362, TOTAL ASSESSMENT: 362, PEST CONTROL ASSESSMENT TOTALS 28,043 PARCELS District Parcels Fruit Acres Fruit Rate Assessment 1 - PEST AND HORTICUL- TURAL 28,043 19, , TOTALS: 28,043 19, , MOSQUITO ASSESSMENT TOTALS 29,411 PARCELS District Parcels Rate Assessed Value Assessment 1 - MOSQUITO CONTROL ASSESS- MENT 28,372 6,329,174, , MOSQUITO CONTROL ASSESS- MENT - DRY LAND 1,039 92,421,800 15, TOTALS: 29,411 6,421,596, , PERSONAL PROPERTY PENALTY TOTALS 508 PARCELS TOTAL TAX: 59,945.42

15 15 Assessment District TOTAL % of Total Conservation District $71, % Noxious Weed Control $362, % Horticultural Pest District $121, % Mosquito Control District $865, % TOTAL OF ALL ASSESSMENTS: $1,420, % Conservation District $71, % Noxious Weed Control $362, % Conservation District Noxious Weed Control Horticultural Pest District Mosquito Control District Mosquito Control District $865, % Horticultural Pest District $121, % STATEMENT OF ASSESSED VALUATION 2017 ASSESSMENT FOR TAXES PAYABLE IN 2017 Real Property Personal Property Total Locally Assessed $6,373,199,800 $358,613,004 $6,713,812,804 Centrally Assessed $61,066,020 $121,172,683 $182,238,703 TOTAL $6,914,065,407 Locally assessed property is valued by the Franklin County Assessor Centrally assessed property is valued by the Washington State Department of Revenue

16 16 TAXING DISTRICT CODES & ABBREVIATIONS SCHOOLS 1 Pasco School District 43 Washtucna School District (Adams & Whitman Counties) 51 North Franklin School District 54 Star School District 55 Othello School District (Adams & Grant Counties) 56 Kahlotus School District CITIES & TOWNS PAS City Of Pasco PAS-1P City Of Pasco Annexation 1995 C Town Of Connell C-1 Town Of Connell Annexation M Town Of Mesa K Town Of Kahlotus PORTS P KP Port Of Pasco Port Of Kahlotus FIRE DISTRICTS FI Fire District #1 F2 Fire District #2 F3 Fire District #3 F4 Fire District #4 F5 Fire District #5 CEMETERIES CEM1 Cemetery District #1 CEM2 Cemetery District #2 OTHER 1 Franklin County Road District H Hospital District #1 L Mid-Columbia Regional Library

17 LEVY RATES FRANKLIN COUNTY LEVY CODES CODE LEVY CODE LEVY 1 PASP PAS-00 P PAS-00 P F3B PL F3 PL F4 HPL F2 PL F5 H PL /51 CHPL Cem # /51 MHPL /51 1 PL /51 1 F1 PL Cem # /51 1 HPL /51 1 F1 HPL /51 1 F1 HPL Cem # /51 1 F4 HPL /51 1 F2 KPL Cem # /51 1 HPL Cem # /51 1 F1 HKPL Cem # /51 1 F2 PL /51 1 F2 PL Cem # /51 1 F4 H P L BASIN WATER /51 1 F5 PL Cem # /51 1 F5 PL Cem # /43 1 F2 KPL PL F1 PL F2 KPL F1 HPL Cem # F2 PL F2 PL Cem # F3 PL /55 1 F4 HPL KKP Cem # F1 KPL Cem # F2 KPL Cem # F1 HKPL Cem # HKPL Cem # MEAN MEDIAN

18 18 BREAKDOWN OF DISTRICT RATES District Listing District Description Excess Rate Base Rate Total Rate Roll Year: DISTRICT COURTHOUSE RESTORATION PASCO GENERAL PASCO-FIRE - PAID OFF IN PASCO-LIBRARY - PAID OFF IN SCHOOL #1 M&O SCHOOL # DISTRICT COURTHOUSE RESTORATION PASCO GENERAL PASCO-FIRE - PAID OFF IN PASCO-LIBRARY - PAID OFF IN SCHOOL #1 M&O SCHOOL # DISTRICT COURTHOUSE RESTORATION PASCO GENERAL SCHOOL #1 M&O SCHOOL #

19 DISTRICT COURTHOUSE RESTORATION FIRE DISTRICT #3 NON-VOTED PASCO GENERAL SCHOOL #1 M&O SCHOOL # DISTRICT COURTHOUSE RESTORATION SCHOOL #1 M&O SCHOOL # DISTRICT COURTHOUSE RESTORATION FIRE DISTRICT # FIRE DISTRICT #3 NON-VOTED SCHOOL #1 M&O SCHOOL #

20 DISTRICT HOSPITAL DISTRICT # FIRE DISTRICT # SCHOOL #1 M&O SCHOOL # DISTRICT FIRE DISTRICT # SCHOOL #1 M&O SCHOOL # DISTRICT HOSPITAL DISTRICT # FIRE DISTRICT #5 GENERAL SCHOOL #1 M&O SCHOOL #

21 DISTRICT HOSPITAL DISTRICT # CEMETERY # CONNELL GENERAL SCHOOL #51 M&O SCHOOL # DISTRICT HOSPITAL DISTRICT # MESA GENERAL SCHOOL #51 M&O SCHOOL # DISTRICT SCHOOL #51 M&O SCHOOL #

22 DISTRICT FIRE DISTRICT # CEMETERY # SCHOOL #51 M&O SCHOOL # DISTRICT HOSPITAL DISTRICT # SCHOOL #51 M&O SCHOOL # DISTRICT HOSPITAL DISTRICT # FIRE DISTRICT # SCHOOL #51 M&O SCHOOL #

23 DISTRICT HOSPITAL DISTRICT # FIRE DISTRICT # CEMETERY # SCHOOL #51 M&O SCHOOL # DISTRICT HOSPITAL DISTRICT # FIRE DISTRICT # SCHOOL #51 M&O SCHOOL # DISTRICT KAHLOTUS PORT DISTRICT FIRE DISTRICT # CEMETERY # SCHOOL #51 M&O SCHOOL #

24 DISTRICT HOSPITAL DISTRICT # CEMETERY # SCHOOL #51 M&O SCHOOL # DISTRICT KAHLOTUS PORT DISTRICT HOSPITAL DISTRICT # FIRE DISTRICT # CEMETERY # SCHOOL #51 M&O SCHOOL # DISTRICT FIRE DISTRICT # SCHOOL #51 M&O SCHOOL #

25 DISTRICT FIRE DISTRICT # CEMETERY # SCHOOL #51 M&O SCHOOL # TAX DISTRICT HOSPITAL DISTRICT # FIRE DISTRICT # SCHOOL #51 M&O SCHOOL # DISTRICT HOSPITAL DISTRICT # FIRE DISTRICT #5 GENERAL SCHOOL #51 M&O SCHOOL #

26 DISTRICT COURTHOUSE RESTORATION HOSPITAL DISTRICT # CEMETERY # FIRE DISTRICT #5 GENERAL SCHOOL #51 M&O SCHOOL # DISTRICT COURTHOUSE RESTORATION KAHLOTUS PORT DISTRICT FIRE DISTRICT # SCHOOL #43 M&O SCHOOL # DISTRICT COURTHOUSE RESTORATION STAR SCHOOL #

27 DISTRICT COURTHOUSE RESTORATION FIRE DISTRICT # STAR SCHOOL # DISTRICT COURTHOUSE RESTORATION KAHLOTUS PORT DISTRICT FIRE DISTRICT # STAR SCHOOL # DISTRICT COURTHOUSE RESTORATION HOSPITAL DISTRICT # FIRE DISTRICT # CEMETERY # STAR SCHOOL #

28 DISTRICT COURTHOUSE RESTORATION FIRE DISTRICT # STAR SCHOOL # DISTRICT COURTHOUSE RESTORATION FIRE DISTRICT # CEMETERY # STAR SCHOOL # Fire 3 annexed area for 2017 from fire COURTHOUSE RESTORATION FIRE DISTRICT # FIRE DISTRICT #3 NON-VOTED STAR SCHOOL #

29 DISTRICT HOSPITAL DISTRICT # FIRE DISTRICT # SCHOOL #55 M&O SCHOOL # DISTRICT KAHLOTUS PORT DISTRICT CEMETERY # KAHLOTUS GENERAL SCHOOL #56 M&O SCHOOL # DISTRICT KAHLOTUS PORT DISTRICT FIRE DISTRICT # CEMETERY # SCHOOL #56 M&O SCHOOL #

30 DISTRICT KAHLOTUS PORT DISTRICT FIRE DISTRICT # CEMETERY # SCHOOL #56 M&O SCHOOL # DISTRICT KAHLOTUS PORT DISTRICT HOSPITAL DISTRICT # FIRE DISTRICT # CEMETERY # SCHOOL #56 M&O SCHOOL # DISTRICT KAHLOTUS PORT DISTRICT HOSPITAL DISTRICT # CEMETERY # SCHOOL #56 M&O SCHOOL #

31 31 CURRENT USE ASSESSMENT The Washington State Constitution provides for certain properties to be assessed on the basis of current use, rather than the more typical standard of highest and best use. The table below summarizes the impact in Franklin County of each of the current use assessment programs. *Tax loss is based on an average county wide levy rate times the lost value to arrive at the amount of tax lost or shifted. Parcels Acres Market Value Current Use Value Value Reduction * Tax Saved (Shifted) Chapter RCW Agricultural $2,722,922,000 $1,309,152,700 $1,413,769,300 $12,686, Open Space Timber Land Agricultural lands are devoted primarily to the production of livestock or agricultural commodities. The current use value of agricultural land is based upon its productive capacity. Open Space lands include properties whose present use enhances scenic, recreational, natural, or historic resources. The current use value of open space is a percentage of highest and best use value, determined on a case-by-case basis by a public benefit rating system that is part of Franklin County's Open Space Plan. Timber Land is property 5 acres or more that is devoted primarily to the growth and harvest of forest crops. The current use valuation is set by the Department of Revenue on a per-acre basis.

32 32 HISTORIC TAXES FOR COLLECTION FRANKLIN COUNTY 1968 $3,709, $4,232, $4,682, $5,059, $5,630, $4,436, ADJUSTED $4,088, $5,818, $6,362, $6,345, $9,243, $10,99, $10,438, $10,686, $12,055, $12,466, $13,923, $14,687, $15,462, $16,172, $16,806, $18,203, $17,771, $17,606, $17,438, $18,725, $20,042, $22,675, $23,512, $24,621, $26,701, $28,135, $29,309, $32,292, $33,159, $34,354, $36,887, $39,896, $42,244, $45,000, $51,234, $53,429, $60,234,409, $59,676, $64,498, $66,690, $70,035, $73,470, $76,366, $77,910, $81,039,775.98

33 33 IMPORTANT DATES January 1 February 15 April 30 April 30 May 31 June 1 July 1 July 15 August1 August 31 October 1 October 2 October 31 November 15 November 30 December 31 Real and personal property is subject to taxation and valuation for assessment purposes as of this date. Property taxes can be paid on or after this date. Personal property affidavits due First half taxes due End of revaluation cycle Newly incorporated taxing districts may be established Filing deadline for Board of Equalization appeals Board of Equalization meets in open session Most taxing district boundaries must be established Last day Assessor can add new construction value Last day to file for exemption on historic property County begins budget hearings Second half property tax due Last day for taxing district to file levy requirements with Assessor Last day for districts to certify to the Assessor amount of taxes to be collected for district purposes Deadline for open space assessment Applications

34 NEW CONSTUCTION VALUE COUNTY ASSESSED VALUE # OF NEW BUILDINGS 34 FRANKLIN COUNTY HISTORICAL DATA FRANKLIN COUNTY NEW GROWTH HOME G RO WTH COMMERCIAL GROWTH ASSESSMENT YEAR ASSESSED VALUE GROWTH $8,000,000,000 $7,000,000,000 $6,000,000,000 $5,000,000,000 $4,000,000,000 $3,000,000,000 $2,000,000,000 $1,000,000,000 $0 ASSESSMENT YEAR FRANKLIN COUNTY NEW CONSTRUCTION GROWTH $250,000,100 $200,000,100 $150,000,100 $100,000,100 $50,000,100 $100 ASSESSMENT YEAR

35 LEVY RATE $ PER THOUSAND LEVY RATE # PARCELS 35 FRANKLIN COUNTY HISTORICAL DATA FRANKLIN COUNTY PARCEL GROWTH ASSESSMENT YEAR LEVY RATE TREND DISTRICT 101 ASSESSED VALUE LEVY RATE ASSESSED VALUE Billions $18.00 $16.00 $14.00 $12.00 $10.00 $8.00 $6.00 $4.00 $2.00 $0.00 CITY OF PASCO CONSOLIDATED HISTORIC LEVY RATE DISTRICT 101 $19.00 $18.00 $17.00 $16.00 $15.00 $14.00 $13.00 $12.00 $11.00 $10.00 TAX YEAR

36 LEVY RATE $ PER THOUSAND RATE $ PER THOUSAND of VALUE 36 FRANKLIN COUNTY HISTORICAL DATA REGULAR VS EXCESS RATE PASCO- DISTRICT 101 REGULAR RAT E VOT ER APPROVED $10.50 $9.50 $8.50 $7.50 $6.50 $5.50 $4.50 TAX YEAR CONSOLIDATED LEVY RATES $20 $18 $16 PASCO (101) FIRE 3 (106) $14 CONNE LL ME SA $12 KA HLOT US $10 $8 TAX YEAR

37 37 Franklin County Assessor's Office Personnel Steve Marks Peter McEnderfer Piper Mitchell Julie Michel Carrie Mitchell Robin Moug Brian Moneymaker Dee Macias Nikki Morgan Fennie Ho Franklin County Assessor Chief Appraiser Chief Deputy Sales\ PP Specialist MH\PP Specialist GIS Technician Appraiser Appraiser Appraiser Appraiser

Map Franklin County ASSESSMENTS FOR 2018 TAX COLLECTION STEVE MARKS ASSESSOR

Map Franklin County ASSESSMENTS FOR 2018 TAX COLLECTION STEVE MARKS ASSESSOR Map Franklin County 1909 2017 ASSESSMENTS FOR 2018 TAX COLLECTION STEVE MARKS ASSESSOR 2 Mission Statement We, the employee s of the Franklin County Assessor s Office have a primary mission to maintain