Chapter 458-53 Property tax annual ratio study | Washington Department of Revenue

Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

458‑53‑010	Declaration of purpose.
458‑53‑020	Definitions.
458‑53‑030	Stratification of assessment rolls—Real property.
458‑53‑050	Land use stratification, sales summary and abstract report.
458‑53‑070	Real property sales studies.
458‑53‑080	Real property sales sample selection.
458‑53‑095	Property values used in the ratio study.
458‑53‑100	County generated sales studies.
458‑53‑105	Review procedures for county studies.
458‑53‑130	Real property appraisal studies.
458‑53‑135	Indicated real property ratio—Computation.
458‑53‑140	Personal property ratio study.
458‑53‑160	Indicated personal property ratio—Computation.
458‑53‑200	Certification of county preliminary and indicated ratios—Review.
458‑53‑210	Appeals.