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Island County > Treasurer > 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 County Treasurer bills, collects, and processes levie​d 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.

Current assessment districts and payment dates for Island County are:






​Holmes Harbor Sewer District

​November - (20 installments beginning in 1995; ending in 2013)

​Dec 7

​Jan 7

​Penn Cove Sewer District

​ October - (20 installments beginning in 1998; ending in 2017)

​Nov 28

​Dec 28

​Juniper Beach Utility District

 August - (42 equal semi-annual installments beginning in September 2012 and ending in 2033)

Mar 31 and Sep 30

​Apr 1 and Oct 1