2025 assessment notices will be mailed in early November, 2024. For questions regarding 2024 or prior assessments, please contact City of Spokane Taxes and Licenses office at Tax&Licenses@SpokaneCity.org or 509-625-6070.
The Ratepayer Advisory Board of Directors submits to City Council an annual BID Management Plan including a proposed budget and special assessment matrix. In early December, City Council holds a public hearing to hear all protests and receives evidence for or against the proposed action.
Assessment Policies
- Assessments are based upon four zones. Within each zone, the city will levy and collect special assessments at different rates based on the entity being a tenant or property. A map of the benefit zones can be found here.
- Each property, including its tenants, shall be assessed under both the tenant and property owner formulas.
- 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.
- A minimum assessment of $112.86 is levied for each eligible tenant and/or property parcel within the BID. Square footage may be combined for office or retail tenants occupying multiple spaces in one building to meet the minimum.
- Public parks will be assessed for both property and tenancy at one rate per number of acres.
- Hotels and motels will be assessed for both property and tenancy at one rate per number of rooms.
- All parking that is open and accessible to the public, including hotel lots and garages, for which a fee is charged, shall be assessed on the same basis as commercial parking. For purposes of this assessment, commercial parking is defined as a parking space that is open and accessible to the public for which a charge is assessed for the privilege of parking a vehicle in the parking space for a set time.
- The property taxpayer shall be responsible for apartment assessments.
Exemptions
- Property owners and businesses recognized by the State of Washington as 501c3 non-profit organizations.
- Governmental agencies exempt from taxation pursuant to State and Federal law;
- Businesses conducting business in the district less than 30 days per year.
Billing
- Assessments are annually billed in December for the following year, with a January 31 due date. If a Ratepayer elects to pay the assessment in two installments there will be a $10.00 rebill fee.
- A pro-rated assessment is available to tenant Ratepayers, upon request. A pro-rated assessment shall be available only to tenant Ratepayers who move out of the BID. See FAQ for more details.
- 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.
- The City of Spokane has created an online system for Ratepayers to pay their annual assessment. To create an account and pay online, click the button below.
Management Plan
Each year the staff of the Downtown Spokane Partnership draft and present an annual management plan for the approval of Spokane City Council in December to determine the priorities and use of BID dollars.