Property Tax Collections--1997

Tables 1-6

Collections data are obtained from county treasurers for all taxing districts imposing an ad valorem property tax, either authorized by statute or approved by voters.  Special benefit assessments levied on other than an ad valorem basis are not included. 

PROPERTY TAXES DUE IN 1997 (TABLES 1 AND 2) 

Property taxes levied in 1996 and due in 1997 were $4,554 million, increasing $286.8 million, or 6.7 percent, from the amount due in 1996.  Collections of taxes due in 1997 totaled $4,406.7 million, increasing $277.9 million, or 6.7 percent, from 1996.   The collection response rate in 1997 of 96.8 percent was unchanged from 1996.

During the year, tax roll cancellations (transfer to exempt status, correction of errors, destroyed property, and uncollectible accounts) exceeded tax roll additions (omitted property, property removed from exempt status, and new structures not previously on the rolls) by $11.3 million.  The resulting year-end unpaid balance was $136 million, up $10.8 million from 1996.  This amount equaled 3 percent of the 1997 tax roll. 
Columbia County led all counties last year with a 99.7 percent collection response, followed by Garfield County with 99 percent and Jefferson with 98.2 percent.   Altogether, 28 counties reported a collections rate above 95 percent, with 11 counties collecting between 90 and 95 percent.

DELINQUENT PROPERTY TAXES (TABLES 3 AND 4)

Delinquent taxes (taxes on the rolls previous to the 1997 tax year) were $201.1 million.   Of this amount, plus additions, $118.2 million was collected during the year.   The statewide response rate is 58.8 percent.

Due to a large settlement Ferry County led delinquent tax collections with a 100 percent collection rate.  It was among 35 counties (compared to 34 counties in 1996) with a 50 percent or better collection rate.  Four counties collected less than 50 percent of their delinquent tax rolls. 

CURRENT AND DELINQUENT PROPERTY TAXES (TABLES 5 AND 6)

The combined amount of current and delinquent taxes due in 1997 was $4,755.3 million.   Collections totaled $4,525 million, 95.2 percent of the total due.  At the end of 1997, delinquent taxes were $212.3 million, up $12.5 million, an increase of 6.2 percent from 1996.  Although the collection of current taxes was 96.8 percent (as noted above), the collection rate was 99.4 percent of current roll, taking into account both current and delinquent taxes.