Lincoln County Assessor

Welcome to the Lincoln County Assessor’s Office!

The of­fice is open to the pub­lic from 9:00 am to 3:00 pm, Monday through Friday

Mark Hammond

Assessor: Mark Hammond

The pri­ma­ry du­ty of the Assessor’s Office is to iden­ti­fy and de­ter­mine the val­ue of all tax­able re­al and per­son­al prop­er­ty, for the pur­pose of eq­ui­table dis­tri­b­u­tion of tax li­a­bil­i­ties of each prop­er­ty own­er with­in their tax dis­trict.

Washington State law re­quires the County Assessor to val­ue prop­er­ty at 100% of its true and fair mar­ket val­ue. To de­ter­mine true and fair mar­ket val­ue, the coun­ty as­ses­sor must phys­i­cal­ly in­spect prop­er­ty at least on­ce every six years. However, at the assessor’s dis­cre­tion, all prop­er­ty can be reap­praised more fre­quent­ly in or­der to ease the im­pact of rapid­ly in­flat­ing re­al es­tate val­ues. The Assessor may al­so re­duce the val­ues of prop­er­ty when re­al es­tate val­ues de­cline. Any tax­pay­er who dis­agrees with the val­ue de­ter­mined by the Assessor has the right to ap­peal the val­u­a­tion to the County Board of Equalization.

In ad­di­tion to re­al and per­son­al prop­er­ty as­sess­ments, the Assessor’s Office is re­spon­si­ble for the ad­min­is­tra­tion and main­te­nance of:

  • Current Use Assessment
  • Senior Citizen and Disabled Persons Exemption from Real Property Taxes
  • Legal Descriptions, Segregation’s and Mapping
  • Tax Levy Rates and Calculations

The Assessor and his staff are avail­able to as­sist you with any ques­tions or con­cerns about prop­er­ty in Lincoln County Monday through Friday, 9:00 am to 3:00 pm.