Assessments are based upon gross leasable space (including storage) except where noted.
Assessments are based upon six “benefit zones,” (see map) each of which pays a different level of assessment based upon the services it receives.
Hotels and motels will be assessed for both property and tenancy at one rate per number of rooms.
Public parks will be assessed for both property and tenancy at one rate per number of acres.
Square footage will be combined for office or retail tenants occupying multiple spaces in one building.
No historic tax credit or other exemptions that would decrease the assessed value of land or improvements will be used to calculate the annual property assessment.
If multiple activities or uses are undertaken in a single business space, the predominant activity or usage shall determine the business classification. The predominant usage is that use which has the greatest proportional square footage of a building compared to other uses.
A minimum assessment of ninety dollars ($90.00) will be applied to every business or property parcel within the boundaries.
Assessments are annually billed in December for the following year, with a January due date. If a Ratepayer elects to pay the assessment in two installments there will be a $10.00 re-bill fee.
A pro-rated assessment is available to tenant Ratepayers upon request.
The pro-rated assessment shall be based on a full month, i.e. if a Ratepayer leaves the BID March 15 they will be invoiced for three full months.
A pro-rated assessment shall be available only to tenant Ratepayers who move out of the BID.
When a tenant moves within the BID, that tenant will be responsible for the assessment based on their previous location until the change is made for the next year’s assessment roll.
- Property owners recognized by the State of Washington as Religious, charitable, or social welfare non-profit organizations.
- Businesses recognized by the State of Washington as non-profit organizations.
Governmental agencies exempt from taxation pursuant to State and Federal law;
Concessionaires at public events.
- Vendors or entertainers in the district streets and parks.
- Theaters which principally present live performances and not video or film shows.
- Businesses conducting business in the district less than 30 days per year.
- Emergency City services such as fire, police, and medical care.
The majority of assessment questions are quickly resolved by the Downtown Spokane Partnership office. If a satisfactory conclusion is not reached, a Ratepayer aggrieved by the amount of an assessment or delinquency charge shall request, within sixty (60) days of the assessment or charge, a hearing before the Ratepayer Advisory Board. An Assessment Resolution Policy, which fully outlines the appeal process, is available from the Downtown Spokane Partnership office.
The Downtown Spokane Business Improvement District was notified in writing on January 16th, 2018 that Jacqueline Ross of 809 West Main Street, Unit 315, submitted a formal request for an assessment appeal hearing. Per City Code, a hearing has been scheduled for February 7, 2018. See agenda