The following are all the commercial and residential sales that were used in determining the value of your property. The range of sales is from January 1, 2021 through July 31, 2023. Note that these sales include the sales that were used to determine value for those properties in a physical inspection reveal year as well as sales that were used to perform a statistical update in the non-physical inspection years. This data is not a comprehensive file of all sales, but only those that are reported to Department of Revenue as qualified sales.

Please see the Board of Equalization website for more information on the appeal process.

The data is offered in three different formats. Each format contains a complete dataset.

• Comma Separated Values file (csv)
• Portable Document Format file (pdf)
• Microsoft Excel file (xlsx)

Sale Type Codes

• K: Qualified, Land only, Multi-Parcel
• L: Qualified, Land only, Single Parcel
• M: Qualified Mixed, Multi-Parcel
• Q: Qualified Sale

Department of Revenue Codes

Each parcel is identified by its use; that code is called the DOR Code or land use code. (DOR stands for Department of Revenue). The codes are used throughout the state to enable state reports to be as unified as possible. The codes are also useful for identifying what particular use a parcel has.

Categories

• Residential
• Manufacturing
• Transportation, Communication & Utilities
• Trade
• Services
• Cultural, Entertainment & Recreational
• Resource Production & Extraction
• Undeveloped Land & Water Areas

Residential

• 11: Single Family Household
• 12: 2-4 Household Units
• 13: 5 or more Household Units
• 14: Residential Hotel or Condominium
• 15: Mobile Home Courts or Parks
• 16: Motels/Hotels
• 17: Institutional Lodging Nursing Homes
• 18: All Other
• 19: Vacation and Cabins

Manufacturing

• 21: Food and Kindred Products
• 22: Textile Mill Products
• 23: Apparel and Other Finished Products
• 24: Lumber and Wood Products
• 25: Furniture and Fixtures
• 26: Paper and allied products
• 27: Printing and publishing
• 28: Chemicals
• 29: Petroleum refining and related industries
• 30: Rubber and miscellaneous plastic products
• 31: Leather and leather products
• 32: Stone, clay and glass products
• 33: Primary metal industries
• 34: Fabricated metal products
• 35: Professional scientific, and controlling instruments
• 36: Not presently assigned
• 37: Not presently assigned
• 38: Not presently assigned
• 39: Miscellaneous manufacturing

Transportation, Communication & Utilities

• 41: Railroad/transit transportation
• 42: Motor vehicle transportation
• 43: Aircraft transportation
• 44: Marine craft transportation
• 45: Highway and street right of way
• 46: Automobile parking
• 47: Communication
• 48: Utilities
• 49: Other transportation, communication and utilities not classified elsewhere

Trade

• 51: Wholesale trade
• 52: Retail trade - building materials, hardware and farm equipment
• 53: Retail trade - general merchandise
• 54: Retail trade - food
• 55: Retail trade - automotive, marine craft, aircraft and accessories
• 56: Retail trade - apparel and accessories
• 57: Retail trade - furniture, home furnishings and equipment
• 58: Retail trade - eating and drinking
• 59: Other retail trade

Services

• 61: Finance, insurance and real estate services
• 62: Personal services
• 63: Business services
• 64: Repair services
• 65: Professional services
• 66: Contract construction services
• 67: Governmental services
• 68: Educational services
• 69: Miscellaneous services

Cultural, Entertainment & Recreational

• 71: Cultural activities and nature exhibits
• 72: Public
• 73: Amusements
• 74: Recreational activities
• 75: Resorts and group camps
• 76: Parks
• 77: Not presently assigned
• 78: Not presently assigned
• 79: Other cultural, entertainment and recreational

Resource, Production & Extraction

• 81: Agriculture (not classified under current use law)
• 82: Agriculture related activities
• 83: Agriculture classified under current use Chapter 84.34 RCW
• 84: Fishing activities and related service
• 85: Mining activities and related services
• 86: Marijuana Grow Operations
• 87: Formerly Classified forest land Chapter 84.33 RCW
• 88: Designated forest land Chapter 84.33 RCW
• 89: Other resource production

Undeveloped Land and Water Areas

• 91: Undeveloped land
• 92: Noncommercial forest
• 93: Water areas
• 94: Open space land classified under Chapter 84.34 RCW
• 95: Timberland classified under Chapter 84.34 RCW
• 96: Not presently assigned
• 97: Not presently assigned
• 98: Not presently assigned
• 99: Other undeveloped land