Map Franklin County ASSESSMENTS FOR 2017 TAX COLLECTION STEVE MARKS ASSESSOR

Map Franklin County 1909 2016 ASSESSMENTS FOR 2017 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 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 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 545-3506. Steve Marks Franklin County Assessor

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 http://terra.co.franklin.wa.us/taxsifter/search/results.aspx Maps/Aerials http://franklinwa.mapsifter.com/ You may obtain a photocopy of any of this information in our office on a particular property for a small fee. General Information 545-3506 Fax Number 546-5840 Email smarks@co.franklin.wa.us Web www.co.franklin.wa.us/assessor Board of Equalization Clerk 546-3351 Office hours are 8:30 AM to 5:00 PM, Monday through Friday, except holidays.

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 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 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 84.55.010. 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 84.52.043. 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 545-3506.

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 545-3506 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 (546-3351). 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) 87,809 2010 DENSITY (people/square miles) 62.9 LAND AREA (sq. miles) 1,242 LAND AREA (acres) 809,600 source: http://www.census.gov/quickfacts/table/pst045215/53021

9 2017 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 $14,179,722.00 County $9,852,669.34 County Road $2,667,041.12 Pasco port $2,012,064.01 Cemetery $25,717.00 Fire $2,157,502.55 Schools M&O $26,361,889.59 Schools Bonds $14,029,088.84 City Pasco $7,949,354.35 Kahlotus $12,500.00 Connell $460,116.00 Mesa $51,362.00

10 TAXING DISTRICT NAME value rate collections % of 2017 TOTAL STATE FOR SCHOOLS 6,776,196,329 2.09257839 $14,179,722.00 17.50% REFUND FUND 6,776,196,329 $0.00 0.00% county CURRENT EXPENSE 6,914,065,407 1.29041789 $8,922,033.69 11.01% Mental Health 6,914,065,407 0.02500000 $172,851.64 0.21% Veteran's Relief 6,914,065,407 0.01125011 $77,784.00 0.10% TOTAL 1.32666800 $9,172,669.33 Courthouse Remodel 6,883,584,007 0.09878575 $680,000.01 0.84% Total County 1.42545375 ROAD DEPT 2,512,291,501 1.06159700 $2,667,041.12 3.29% PASCO PORT 6,826,198,816 0.29475614 $2,012,064.01 2.48% KAHLOTUS PORT-NO LEVY 28,511,232 0.00000000 $0.00 0.00% MID-COLUMBIA LIBRARY 2,679,701,678 0.36448038 $976,698.69 1.21% CITY OF CONNELL-General 150,320,718 3.06089544 $460,116.00 0.57% $0 0.00000000 $0.00 0.00% 3.06089544 CITY OF MESA 17,089,459 3.00547841 $51,362.00 0.06% TOWN OF KAHLOTUS 6,385,977 1.95741388 $12,500.00 0.02% HOSPITAL DISTRICT 1,462,605,877 0.20835073 $304,735.00 0.38% BASIN CITY WATER SEWER - 0.00000000 $0.00 0.00% Cemetery #1 69,952,490 0.05620958 $3,932.00 0.00% Cemetery #2 435,060,848 0.05007346 $21,785.00 0.03%

11 Fire District #1 416,064,397 0.47502743 $197,642.00 0.24% Fire District #2 75,778,324 0.94842425 $71,870.00 0.09% Fire District #3 1,135,265,004 1.30221230 $1,478,356.05 1.82% Fire District #3 Bond 1,454,612,617 0.05750844 $83,652.50 0.10% Fire District #4 468,769,515 0.45272782 $212,225.00 0.26% Fire District #5 409,469,000 0.27781590 $113,757.00 0.14% CITY OF PASCO General 4,227,977,752 1.88017885 $7,949,354.35 9.81% Library Bond 3,409,463,444 0.00000000 $0.00 0.00% Fire Station Bond 3,409,463,444 0.00000000 $0.00 0.00% - 0.00000000 $0.00 0.00% 1.88017885 Pasco School District #1 M&O 5,607,139,671 4.27134001 $23,950,000.02 29.55% 5,607,139,671 2.25195032 $12,626,999.98 15.58% 6.52329033 Joint School District #43 M&O 911,994 2.86827200 $2,615.85 0.00% 911,994 0.00000000 $0.00 0.00% 2.86827200 N. Franklin School Dist #51 M&O 1,053,989,395 1.97154036 $2,077,982.63 2.56% 1,053,989,395 1.13615744 $1,197,497.89 1.48% 3.10769780 Kahlotus School Dist #56 M&O 69,952,490 1.07215626 $75,000.00 0.09% 69,952,490 0.00000000 $0.00 0.00% 1.07215626 Star School District #54 40,251,280 0.00000000 $0.00 0.00% Joint School Dist #55 M&O 111,339,177 2.30189500 $256,291.09 0.32% bond 111,339,177 1.83754700 $204,590.97 0.25% 4.13944200 TOTALS $81,040,460.49 100.00% REAL PROPERTY RATIO 90.6 PERSONAL PROP. RATIO 86.2

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 101 14992 $2,118,498,800 1225 $915,697,300 103 2012 $441,142,600 80 $21,976,300 104 837 $208,747,600 188 $91,637,000 105 5 $62,900 106 829 $201,840,000 881 $326,872,400 109 112 92 $6,508,600 74 $15,496,500 North Franklin Schools 1473 $111,443,600 333 $97,065,000 Connell 200 764 $69,656,500 99 $56,101,300 Mesa 201 148 $7,009,100 16 $899,800 202 205 206 207 76 $6,304,800 72 $12,627,900 208 74 $5,652,600 34 $6,101,400 210 265 $8,415,700 53 $10,034,600 214 1 $28,700 216 5 $87,200 1 $50,300 219 221 223 100 $11,206,100 18 $3,086,300 224 40 $3,082,900 40 $8,163,400 225 Washtucnna Schools 300 Star School 7 $235,700 2 $421,700 400 401 403 3 $43,300 406 408 3 $86,900 410 1 $105,500 411 2 $421,700 Othello Schools 35 $2,587,800 21 $4,380,200 500 35 $2,587,800 21 $4,380,200 Kahlotus Schools 111 $3,454,200 28 $1,825,900 Town of Kahlotus 600 94 $2,650,100 20 $1,060,900 601 602 16 $778,700 8 $765,000 603 1 $25,400 605 J:\T2 ANALYSIS SHEETS\DISTRICT VALUE SELECTION USETO GET VALUES BY LAND USE AND TAX DISTRICT Grand Total 20393 $3,094,521,800 2832 $1,475,372,300

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 $5,275,418,800 58 $97,427,200 1166 $90,186,100 17441 $3,221,809,400 2 $2,931,300 93 $9,998,200 2187 $476,048,400 28 $10,861,800 87 $7,165,100 1140 $318,411,500 2 $757,000 7 $819,900 1074 $447,306,900 394 $28,420,700 3178 $1,004,440,000 3 $272,400 3 $272,400 498 $230,094,700 25 $1,517,400 689 $253,617,200 2121 $680,843,200 482 $15,199,300 4409 $904,551,100 54 $10,128,700 141 $2,946,900 1058 $138,833,400 12 $2,654,200 64 $533,100 240 $11,096,200 3 $22,100 3 $22,100 1 $190,500 1 $190,500 1 $828,700 1 $828,700 283 $83,408,400 67 $2,101,900 498 $104,443,000 770 $194,790,200 48 $1,824,500 926 $208,368,700 629 $284,083,000 78 $3,573,200 1025 $306,106,500 6 $491,900 7 $520,600 91 $10,328,200 13 $109,500 110 $10,575,200 1 $126,200 1 $126,200 3 $308,700 3 $308,700 2 $591,100 52 $792,800 172 $15,676,300 262 $92,847,900 19 $3,317,400 361 $107,411,600 3 $43,400 3 $43,400 15 $892,700 15 $892,700 15 $892,700 15 $892,700 147 $34,280,000 8 $28,000 164 $34,965,400 1 $12,700 1 $12,700 4 $452,500 4 $452,500 27 $2,829,700 30 $2,873,000 6 $783,100 1 $0 7 $783,100 59 $12,711,100 1 $800 63 $12,798,800 5 $810,400 6 $915,900 45 $16,680,500 6 $27,200 53 $17,129,400 215 $88,729,500 22 $3,280,400 293 $98,977,900 215 $88,729,500 22 $3,280,400 293 $98,977,900 435 $46,905,400 88 $339,200 662 $52,524,700 6 $337,200 59 $224,000 179 $4,272,200 1 $196,400 1 $196,400 379 $40,680,700 29 $115,200 432 $42,339,600 47 $5,551,900 48 $5,577,300 2 $139,200 2 $139,200 4598 $1,641,302,100 2365 $156,134,400 30188 $6,367,330,600 J:\T2 analysis sheets\district value selection-used to get values by land use and tax district

14 CONSERVATION ASSESSMENT TOTALS 10,065 PARCELS 1 - CONSERVATION DISTRICT ASSESSMENT 10,065 Parcels DRY ACRES: 214,341.15 DRY RATE: 0.020000 DRY ASSESSMENT: 4,286.82 IRRG ACRES: 258,580.72 IRRG RATE: 0.100000 IRRG ASSESSMENT: 25,858.07 OTHER ACRES: 176,220.04 OTHER RATE: 0.010000 OTHER ASSESSMENT: 1,762.20 SITE ACRES: 15,454.72 SITE RATE: 0.100000 SITE ASSESSMENT: 1,545.47 TIMBER ACRES: 0.00 TIMBER RATE: TIMBER ASSESSMENT: BASE ASSESSMENT: 44,953.00 DISTRICT ASSESS- MENT: 71,506.68 TOTAL ASSESSMENT: 71,506.68 WEED CONTROL ASSESSMENT TOTALS 29,451 PARCELS 1 - WEED ASSESSMENT 29,451 Parcels DRY ACRES: 214,341.15 DRY RATE: 0.150000 DRY ASSESSMENT: 32,151.17 IRRG ACRES: 259,906.14 IRRG RATE: 0.300000 IRRG ASSESSMENT: 77,971.84 OTHER ACRES: 176,568.34 OTHER RATE: 0.050000 OTHER ASSESSMENT: 8,828.42 SITE ACRES: 25,410.29 SITE RATE: 0.300000 SITE ASSESSMENT: 7,623.09 TIMBER ACRES: 0.00 TIMBER RATE: TIMBER ASSESSMENT: BASE ASSESSMENT: 235,608.00 DISTRICT ASSESS- MENT: 362,185.06 TOTAL ASSESSMENT: 362,185.06 PEST CONTROL ASSESSMENT TOTALS 28,043 PARCELS District Parcels Fruit Acres Fruit Rate Assessment 1 - PEST AND HORTICUL- TURAL 28,043 19,741.47 4.000000 78,965.88 TOTALS: 28,043 19,741.47 121,030.38 MOSQUITO ASSESSMENT TOTALS 29,411 PARCELS District Parcels Rate Assessed Value Assessment 1 - MOSQUITO CONTROL ASSESS- MENT 28,372 6,329,174,200 850,356.44 10 - MOSQUITO CONTROL ASSESS- MENT - DRY LAND 1,039 92,421,800 15,065.50 TOTALS: 29,411 6,421,596,000 865,421.94 PERSONAL PROPERTY PENALTY TOTALS 508 PARCELS TOTAL TAX: 59,945.42

15 Assessment District TOTAL % of Total Conservation District $71,507 5.04% Noxious Weed Control $362,185 25.50% Horticultural Pest District $121,030 8.52% Mosquito Control District $865,422 60.94% TOTAL OF ALL ASSESSMENTS: $1,420,144 100.00% Conservation District $71,507 5.04% Noxious Weed Control $362,185 25.50% Conservation District Noxious Weed Control Horticultural Pest District Mosquito Control District Mosquito Control District $865,422 60.94% Horticultural Pest District $121,030 8.52% 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 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 2017 LEVY RATES FRANKLIN COUNTY LEVY CODES CODE LEVY CODE LEVY 1 PASP 101 12.21625746 1019 10.12367907 1 PAS-00 P 103 12.21625746 1039 10.12367907 1 PAS-00 P F3B 104 12.27376590 1049 10.18118751 1 1 PL 105 11.76215599 1059 9.66957760 1 1 F3 PL 106 13.12187673 1069 11.02929834 1 1 F4 HPL 109 12.42323454 1099 10.33065615 1 1 F2 PL 110 12.71058024 1109 10.61800185 1 1 F5 H PL 112 12.24832262 1129 10.15574423 162/51 CHPL Cem #2 200 10.60428609 2009 8.51170770 162/51 MHPL 201 10.49879560 2019 8.40621721 162/51 1 PL 202 8.34656346 2029 6.25398507 162/51 1 F1 PL Cem #2 205 8.87166435 2059 6.77908596 162/51 1 HPL 206 8.55491419 2069 6.46233580 162/51 1 F1 HPL 207 9.02994162 2079 6.93736323 162/51 1 F1 HPL Cem #2 208 9.08001508 2089 6.98743669 162/51 1 F4 HPL 210 9.00764201 2109 6.91506362 162/51 1 F2 KPL Cem #2 214 9.05030503 2149 6.95772664 162/51 1 HPL Cem #2 215 8.60498765 2159 6.51240926 162/51 1 F1 HKPL Cem #2 216 8.78525894 2169 6.69268055 162/51 1 F2 PL 219 9.29498771 2199 7.20240932 162/51 1 F2 PL Cem #2 221 9.34506117 2219 7.25248278 162/51 1 F4 H P L BASIN WATER 223 9.00764201 2239 6.91506362 162/51 1 F5 PL Cem #2 224 8.83273009 2249 6.74015170 162/51 1 F5 PL Cem #2 225 8.88280355 2259 6.79022516 109/43 1 F2 KPL 300 8.76080577 3009 6.66822738 54 1 PL 400 5.23886566 4009 3.14628727 54 1 F1 PL 401 5.71389309 4019 3.62131470 54 1 F2 KPL 403 5.89253377 4039 3.79995538 54 1 F1 HPL Cem #2 406 5.97231728 4069 3.87973889 54 1 F2 PL 408 6.18728991 4089 4.09471152 54 1 F2 PL Cem #2 410 6.23736337 4109 4.14478498 54 1 F3 PL 411 6.59858640 4119 4.50600801 147/55 1 F4 HPL 500 10.03938621 5009 7.94680782 56 KKP Cem #1 600 6.60381186 6009 4.51123347 56 1 F1 KPL Cem #1 601 6.54750279 6019 4.45492440 56 1 F2 KPL Cem #1 602 7.02089961 6029 4.92832122 56 1 F1 HKPL Cem #1 603 6.75585352 6039 4.66327513 56 1 HKPL Cem #1 605 6.28082609 6059 4.18824770 MEAN 8.97355131 MEDIAN 8.88280355

18 BREAKDOWN OF DISTRICT RATES District Listing District Description Excess Rate Base Rate Total Rate Roll Year: 2017 101 DISTRICT 101 6.62207608 5.59418138 12.21625746 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 670000001 PASCO GENERAL 0.00000000 1.88017885 1.88017885 670000005 PASCO-FIRE - PAID OFF IN 2016 0.00000000 0.00000000 0.00000000 670000006 PASCO-LIBRARY - PAID OFF IN 2016 0.00000000 0.00000000 0.00000000 691001001 SCHOOL #1 M&O 4.27134001 0.00000000 4.27134001 691001003 SCHOOL #1 2.25195032 0.00000000 2.25195032 102 DISTRICT 102 6.62207608 5.59418138 12.21625746 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 670000001 PASCO GENERAL 0.00000000 1.88017885 1.88017885 670000005 PASCO-FIRE - PAID OFF IN 2016 0.00000000 0.00000000 0.00000000 670000006 PASCO-LIBRARY - PAID OFF IN 2016 0.00000000 0.00000000 0.00000000 691001001 SCHOOL #1 M&O 4.27134001 0.00000000 4.27134001 691001003 SCHOOL #1 2.25195032 0.00000000 2.25195032 103 DISTRICT 103 6.62207608 5.59418138 12.21625746 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 670000001 PASCO GENERAL 0.00000000 1.88017885 1.88017885 691001001 SCHOOL #1 M&O 4.27134001 0.00000000 4.27134001 691001003 SCHOOL #1 2.25195032 0.00000000 2.25195032

19 104 DISTRICT 104 6.62207608 5.65168982 12.27376590 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 64303 FIRE DISTRICT #3 NON-VOTED 0.00000000 0.05750844 0.05750844 670000001 PASCO GENERAL 0.00000000 1.88017885 1.88017885 691001001 SCHOOL #1 M&O 4.27134001 0.00000000 4.27134001 691001003 SCHOOL #1 2.25195032 0.00000000 2.25195032 105 DISTRICT 105 6.62207608 5.14007991 11.76215599 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 691001001 SCHOOL #1 M&O 4.27134001 0.00000000 4.27134001 691001003 SCHOOL #1 2.25195032 0.00000000 2.25195032 106 DISTRICT 106 6.62207608 6.49980065 13.12187673 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 64301 FIRE DISTRICT #3 0.00000000 1.30221230 1.30221230 64303 FIRE DISTRICT #3 NON-VOTED 0.00000000 0.05750844 0.05750844 691001001 SCHOOL #1 M&O 4.27134001 0.00000000 4.27134001 691001003 SCHOOL #1 2.25195032 0.00000000 2.25195032

20 109 DISTRICT 109 6.62207608 5.80115846 12.42323454 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64401 FIRE DISTRICT #4 0.00000000 0.45272782 0.45272782 691001001 SCHOOL #1 M&O 4.27134001 0.00000000 4.27134001 691001003 SCHOOL #1 2.25195032 0.00000000 2.25195032 110 DISTRICT 110 6.62207608 6.08850416 12.71058024 64201 FIRE DISTRICT #2 0.00000000 0.94842425 0.94842425 691001001 SCHOOL #1 M&O 4.27134001 0.00000000 4.27134001 691001003 SCHOOL #1 2.25195032 0.00000000 2.25195032 112 DISTRICT 112 6.62207608 5.62624654 12.24832262 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 65501 FIRE DISTRICT #5 GENERAL 0.00000000 0.27781590 0.27781590 691001001 SCHOOL #1 M&O 4.27134001 0.00000000 4.27134001 691001003 SCHOOL #1 2.25195032 0.00000000 2.25195032

21 200 DISTRICT 200 3.20648355 7.39780254 10.60428609 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64801 CEMETERY #2 0.00000000 0.05007346 0.05007346 672000001 CONNELL GENERAL 0.00000000 3.06089544 3.06089544 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 201 DISTRICT 201 3.20648355 7.29231205 10.49879560 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 676000001 MESA GENERAL 0.00000000 3.00547841 3.00547841 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 202 DISTRICT 202 3.20648355 5.14007991 8.34656346 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744

22 205 DISTRICT 205 3.20648355 5.66518080 8.87166435 64101 FIRE DISTRICT #1 0.00000000 0.47502743 0.47502743 64801 CEMETERY #2 0.00000000 0.05007346 0.05007346 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 206 DISTRICT 206 3.20648355 5.34843064 8.55491419 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 207 DISTRICT 207 3.20648355 5.82345807 9.02994162 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64101 FIRE DISTRICT #1 0.00000000 0.47502743 0.47502743 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744

23 208 DISTRICT 208 3.20648355 5.87353153 9.08001508 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64101 FIRE DISTRICT #1 0.00000000 0.47502743 0.47502743 64801 CEMETERY #2 0.00000000 0.05007346 0.05007346 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 210 DISTRICT 210 3.20648355 5.80115846 9.00764201 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64401 FIRE DISTRICT #4 0.00000000 0.45272782 0.45272782 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 214 DISTRICT 214 3.20648355 5.84382148 9.05030503 63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000 64201 FIRE DISTRICT #2 0.00000000 0.94842425 0.94842425 64801 CEMETERY #2 0.00000000 0.05007346 0.05007346 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744

24 215 DISTRICT 215 3.20648355 5.39850410 8.60498765 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64801 CEMETERY #2 0.00000000 0.05007346 0.05007346 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 216 DISTRICT 216 3.20648355 5.57877539 8.78525894 63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64101 FIRE DISTRICT #1 0.00000000 0.47502743 0.47502743 64801 CEMETERY #2 0.00000000 0.05007346 0.05007346 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 219 DISTRICT 219 3.20648355 6.08850416 9.29498771 64201 FIRE DISTRICT #2 0.00000000 0.94842425 0.94842425 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744

25 221 DISTRICT 221 3.20648355 6.13857762 9.34506117 64201 FIRE DISTRICT #2 0.00000000 0.94842425 0.94842425 64801 CEMETERY #2 0.00000000 0.05007346 0.05007346 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 223 TAX DISTRICT 223 3.20648355 5.80115846 9.00764201 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64401 FIRE DISTRICT #4 0.00000000 0.45272782 0.45272782 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 224 DISTRICT 224 3.20648355 5.62624654 8.83273009 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 65501 FIRE DISTRICT #5 GENERAL 0.00000000 0.27781590 0.27781590 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744

26 225 DISTRICT 225 3.20648355 5.67632000 8.88280355 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64801 CEMETERY #2 0.00000000 0.05007346 0.05007346 65501 FIRE DISTRICT #5 GENERAL 0.00000000 0.27781590 0.27781590 693051001 SCHOOL #51 M&O 1.97154036 0.00000000 1.97154036 693051003 SCHOOL #51 1.13615744 0.00000000 1.13615744 300 DISTRICT 300 2.96705775 5.79374802 8.76080577 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000 64201 FIRE DISTRICT #2 0.00000000 0.94842425 0.94842425 692043001 SCHOOL #43 M&O 2.86827200 0.00000000 2.86827200 692043003 SCHOOL #43 0.00000000 0.00000000 0.00000000 400 DISTRICT 400 0.09878575 5.14007991 5.23886566 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000

27 401 DISTRICT 401 0.09878575 5.61510734 5.71389309 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 64101 FIRE DISTRICT #1 0.00000000 0.47502743 0.47502743 694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000 403 DISTRICT 403 0.09878575 5.79374802 5.89253377 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000 64201 FIRE DISTRICT #2 0.00000000 0.94842425 0.94842425 694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000 406 DISTRICT 406 0.09878575 5.87353153 5.97231728 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64101 FIRE DISTRICT #1 0.00000000 0.47502743 0.47502743 64801 CEMETERY #2 0.00000000 0.05007346 0.05007346 694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000

28 408 DISTRICT 408 0.09878575 6.08850416 6.18728991 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 64201 FIRE DISTRICT #2 0.00000000 0.94842425 0.94842425 694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000 410 DISTRICT 410 0.09878575 6.13857762 6.23736337 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 64201 FIRE DISTRICT #2 0.00000000 0.94842425 0.94842425 64801 CEMETERY #2 0.00000000 0.05007346 0.05007346 694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000 411 Fire 3 annexed area for 2017 from fire 2 0.09878575 6.49980065 6.59858640 210 COURTHOUSE RESTORATION 0.09878575 0.00000000 0.09878575 64301 FIRE DISTRICT #3 0.00000000 1.30221230 1.30221230 64303 FIRE DISTRICT #3 NON-VOTED 0.00000000 0.05750844 0.05750844 694054001 STAR SCHOOL #54 0.00000000 0.00000000 0.00000000

29 500 DISTRICT 500 4.23822775 5.80115846 10.03938621 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64401 FIRE DISTRICT #4 0.00000000 0.45272782 0.45272782 695055001 SCHOOL #55 M&O 2.30189500 0.00000000 2.30189500 695055003 SCHOOL #55 1.83754700 0.00000000 1.83754700 600 DISTRICT 600 1.17094201 5.43286985 6.60381186 63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000 64701 CEMETERY #1 0.00000000 0.05620958 0.05620958 674000001 KAHLOTUS GENERAL 0.00000000 1.95741388 1.95741388 696056001 SCHOOL #56 M&O 1.07215626 0.00000000 1.07215626 696056003 SCHOOL #56 0.00000000 0.00000000 0.00000000 601 DISTRICT 601 1.17094201 5.37656078 6.54750279 63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000 64101 FIRE DISTRICT #1 0.00000000 0.47502743 0.47502743 64701 CEMETERY #1 0.00000000 0.05620958 0.05620958 696056001 SCHOOL #56 M&O 1.07215626 0.00000000 1.07215626 696056003 SCHOOL #56 0.00000000 0.00000000 0.00000000

30 602 DISTRICT 602 1.17094201 5.84995760 7.02089961 63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000 64201 FIRE DISTRICT #2 0.00000000 0.94842425 0.94842425 64701 CEMETERY #1 0.00000000 0.05620958 0.05620958 696056001 SCHOOL #56 M&O 1.07215626 0.00000000 1.07215626 696056003 SCHOOL #56 0.00000000 0.00000000 0.00000000 603 DISTRICT 603 1.17094201 5.58491151 6.75585352 63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64101 FIRE DISTRICT #1 0.00000000 0.47502743 0.47502743 64701 CEMETERY #1 0.00000000 0.05620958 0.05620958 696056001 SCHOOL #56 M&O 1.07215626 0.00000000 1.07215626 696056003 SCHOOL #56 0.00000000 0.00000000 0.00000000 605 DISTRICT 605 1.17094201 5.10988408 6.28082609 63701 KAHLOTUS PORT DISTRICT 0.00000000 0.00000000 0.00000000 64001 HOSPITAL DISTRICT #1 0.00000000 0.20835073 0.20835073 64701 CEMETERY #1 0.00000000 0.05620958 0.05620958 696056001 SCHOOL #56 M&O 1.07215626 0.00000000 1.07215626 696056003 SCHOOL #56 0.00000000 0.00000000 0.00000000

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 84.34 RCW Agricultural 3770 593587 $2,722,922,000 $1,309,152,700 $1,413,769,300 $12,686,531.35 Open Space 0 0 0 0 0 0 Timber Land 0 0 0 0 0 0 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 HISTORIC TAXES FOR COLLECTION FRANKLIN COUNTY 1968 $3,709,704.06 1969 $4,232,002.88 1970 $4,682,262.87 1971 $5,059,651.22 1972 $5,630,518.22 1973 $4,436,140.40 1973 ADJUSTED $4,088,078.93 1974 $5,818,832.43 1975 $6,362,385.25 1976 $6,345,002.45 1977 $9,243,558.78 1978 $10,99,974.52 1979 $10,438,994.73 1980 $10,686,037.43 1981 $12,055,338.78 1982 $12,466,582.07 1983 $13,923,989.36 1984 $14,687,833.86 1985 $15,462,498.10 1986 $16,172,748.74 1987 $16,806,243.81 1988 $18,203,930.87 1989 $17,771,205.62 1990 $17,606,628.72 1991 $17,438,032.98 1992 $18,725,594.98 1993 $20,042,350.36 1994 $22,675,625.39 1995 $23,512,077.74 1996 $24,621,466.00 1997 $26,701,113.36 1998 $28,135,210.25 1999 $29,309,254.16 2000 $32,292,767.58 2001 $33,159,874.00 2002 $34,354,097.04 2003 $36,887,168.80 2004 $39,896,798.33 2005 $42,244,705.73 2006 $45,000,576.18 2007 $51,234,723.58 2008 $53,429,023.29 2009 $60,234,409,.57 2010 $59,676,425.31 2011 $64,498,222.46 2012 $66,690,242.62 2013 $70,035,278.86 2014 $73,470,379.73 2015 $76,366,827.52 2016 $77,910,960.00 2017 $81,039,775.98

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

NEW CONSTUCTION VALUE COUNTY ASSESSED VALUE # OF NEW BUILDINGS 34 FRANKLIN COUNTY HISTORICAL DATA FRANKLIN COUNTY NEW GROWTH HOME G RO WTH COMMERCIAL GROWTH 1625 1425 1225 1025 825 625 425 225 25 1398 992 933 728 787 533 351 48 58 47 48 86 115 94 561 656 598 466 504 435 459 467 269 285 47 54 58 43 38 46 47 63 31 110 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

LEVY RATE $ PER THOUSAND LEVY RATE # PARCELS 35 FRANKLIN COUNTY HISTORICAL DATA FRANKLIN COUNTY PARCEL GROWTH 31000 29000 27000 25000 23000 21000 19000 17000 15000 ASSESSMENT YEAR LEVY RATE TREND DISTRICT 101 ASSESSED VALUE LEVY RATE ASSESSED VALUE Billions 8 7 6 5 4 3 2 1 0 $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

1980 1985 1990 1995 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 LEVY RATE $ PER THOUSAND 1995 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 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 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