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.
Assessments
- Assessments are based upon four “benefit zones,” (See map) each of which pays a different level of assessment based upon the services it receives.
- Property assessments are based upon current values for land plus improvements and are calculated at a rate per $1,000 of total assessed value.
- 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.
- Tenant assessments are based upon gross leasable space (including storage) except where noted.
Square footage will be combined for office or retail tenants occupying multiple spaces in one building.
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. - 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. - Public parks will be assessed for both property and tenancy at one rate per number of acres.
A minimum assessment of one hundred and ten dollars ($110.00) will be applied to every business or property parcel within the boundaries.
Billing
- 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 rebill 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.
- 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.
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.
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.