Local Improvement Districts

Assessment Districts

Assessment districts are formed to provide specific service(s) or benefit(s) to property within the assessment district boundaries.

The board or commissioner of an assessment district has the authority to levy an assessment to fund specific district operations or projects that fulfill the purpose for which the district was formed.

The Island County Treasurer bills, collects and processes levied assessments in a manner similar to property taxes. The money is distributed back to the district to provide defined service(s).

Each district has specific needs that may be different from other districts. These are defined in the document established at the time the assessment district was formed as well as in state statute. Billings, collection dates, delinquent rates and distribution are outlined in that document.