about bid
ASSESSMENTs
annual Management Plan
Each fall, DSP staff gather to set goals and budget for the coming year to offer continued superior service and to respond to community needs. As a part of the planning and budget process, feedback is solicited from the Ratepayer Advisory Board. Once a satisfactory plan is achieved, the RAB makes a recommendation for approval by the board of the Downtown Spokane Partnership, who present the plan to City Council in December.
2026 MANAGEMENT PRIORITIES
- Keeping downtown safe and clean.
- Elevating the issues affecting downtown.
- Enhancing economic vitality.
- Expanding programming events and place activation.
Update Your Business Information
Each late summer and early fall, the Downtown Spokane Partnership (DSP) surveys downtown businesses and properties to identify changes in ownership, occupancy, operations, and square footage. Please also update your business listing to help us maintain an accurate Downtown Business Directory and connect customers with your business.
DSP also conducts an annual fall survey to gather feedback on downtown priorities and BID services. Your input helps guide how assessment dollars are invested to support downtown’s cleanliness, safety, vitality, and overall experience.
Assessment Policies
Chapter 4.31 of the Spokane Municipal Code (SMC), as originally adopted in Ordinance No. C-32923 and as subsequently amended by the City Council, provides for the levy of special assessments upon businesses and properties within the area designated as the Downtown Business Improvement District (BID). The City of Spokane will levy and collect special assessments on an annual basis within the BID from tenants and property owners.
2027 assessment notices will be mailed in early November, 2026. For questions regarding 2026 or prior assessments, please contact City of Spokane Taxes and Licenses office at Tax&Licenses@SpokaneCity.org or 509-625-6070.
Frequently Asked Questions
Why have I received this invoice?
As a property owner or commercial tenant located in the Downtown Spokane Business Improvement District (BID), you are assessed annually to support enhanced services benefiting your property, condo and/or business.
How is my assessment calculated?
Assessments are calculated using the BID formula in City Code. It is reviewed and approved annually by the BID Ratepayer Advisory Board and confirmed by Spokane City Council. Property assessments are mainly driven by the net assessed value of the property with consideration of zone and use. Tenant assessments are calculated based on zone classification, location within a building (ground floor or other levels), type of establishment (office, retail, parking, etc.) and gross leasable space (including storage) or number of units (for parking, apartments, theaters, and hotels). The assessment roll is a snapshot pulled on Oct. 1 each year. For changes made to ownership, location, etc. between Oct. 1-Dec. 31, ratepayers may email BIDinfo@downtownspokane.org so that the DSP may notify the city of assessment updates needed.
Why has my assessment changed from last year?
BID assessments can change annually because of changes in net assessed value of the property, change in use, and/or an increase or decrease in gross leasable space. Assessment formulas are also adjusted annually based on the Consumer Price Index of the U.S. Western City Average for all urban consumers (CPI-U). Each year, the assessment rolls (including minimums, maximums, exemptions, and increases) are reviewed, adjusted and approved accordingly by City Council (RCW 35.87A).
What happens if I don’t pay my assessment?
All non-exempt properties and tenants located in the geographical boundaries of the BID are required to pay their assessment annually. Delinquent payments are subject to penalties and interest and will be pursued by the City of Spokane using a third-party collection agency, if necessary.
Why am I recieving multiple invoices?
You may be getting multiple invoices because:
- You are a tenant in multiple suites within a building or have multiple locations in different buildings. In most cases, you will receive an invoice for each space you occupy, OR
- If you own property and are also a tenant, you will receive a property assessment invoice for each parcel you own, as well as a tenant assessment invoice for each suite or space you occupy, even if the spaces you occupy are within the building you own.
This does not mean you are being double charged. The assessment formula splits the assessment among property owners and tenants, when you are both the owner and the tenant, you are paying both shares.
TIP: Business ID numbers for Properties begin with 7, while Business ID numbers for Tenants begin with 8.
How do I pay for my assessment?
You will receive an invoice from the City of Spokane with a business ID and assessment amount, on or before Dec. 31. You can pay your assessment by check made payable to the City of Spokane or use a credit card online. Remember to include your Business ID listed on your assessment invoice in the memo line of your check. All checks should be mailed to the address provided on the payment stub at the bottom of your invoice at City of Spokane.
Do not make your check payable to the Downtown Spokane BID or Downtown Spokane Partnership, or mail to the DSP office. Checks made out to the BID or Downtown Spokane Partnership will be returned and a new check will need to be issued. This may cause a delay in your payment being received by the city and posted to your account and you may incur late fees and penalties if the replacement check is not postmarked by the due date.
TIP: Do not use bank bill pay systems to pay your assessment. Your payment may not be credited to the proper account due to insufficient identifying information provided by the bank.
How do I pay my assessment using a credit card?
You may pay assessments by credit card through the City of Spokane’s online payment portal. Note, there is an online processing fee that will be added to your total when paying online. You will need your Business ID and mailing address as listed on your assessment invoice to access your online invoice. Access the city’s online payment portal at: https://my.spokanecity.org/assessmentpayments.
TIP: Enter the Business ID and address exactly as it appears on your invoice— be mindful of spaces and capitalization. Each assessment invoice must be entered separately to access online payment options.
Can I break up my assessment payment?
You may elect to pay your assessment in two installments. The first installment is due Jan 31. The second half installment is due July 31. There will be a $10 fee added to each installment and 12% interest charged on the balance.
Why did I receive a late notice if I already paid?
In most cases, your payment and the late notice crossed in the mail. If your payment was postmarked after the due date, you will likely owe late fees. If you paid your assessment using a bank bill pay system, it was likely applied to a utility billing account instead of your Business ID account due to insufficient identifying information provided by the bank. Contact the City of Spokane Taxes and Licenses office at Tax&Licenses@SpokaneCity.org or 509.625.6070 to check on your account status with your payment and assessment invoice details.
How can I confirm my payment was received?
Contact the City of Spokane Taxes and Licenses office at Tax&Licenses@SpokaneCity.org or 509.625.6070 to check payment status. Ratepayers can also view their current-year balance online at https://my.spokanecity.org/account/sign-in.
I need a W-9 to set up a vendor account for payment.
Contact the City of Spokane Taxes and Licenses office at Tax&Licenses@SpokaneCity.org or 509.625.6070.
Disputes & Rate Increases
Disputes
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.
Rate Increases
Proposals with regards to assessment rate changes (including minimums, maximums, exemptions, and increases) are subject to approval by City Council per RCW 35.87A.
Subsequent increases of the amount of the special assessments for all flat-fee assessments will be adjusted based on the increase, if any, of the Consumer Price Index of the U.S. City Average for all urban consumers (CPI-U). The percentage increase in the assessment formula shall be computed as follows: (Ending CPI-U – Beginning CPI-U) ÷ Beginning CPI-U] x 100 = Percentage Increase
The Downtown Spokane Partnership office should be contacted immediately to discuss any situations not covered in the above guidelines.