Property Tax in Clark County, Washington

Property Tax in Clark County

A calculator and field guide for Vancouver-area homeowners — and for anyone considering a move to Clark County — including Washington's 100% assessment ratio, the regular vs. excess levy structure, Initiative 747's 1% annual cap on regular levy revenue growth, and the income-tested Senior Citizens and Disabled Persons Property Tax Exemption with assessed-value freeze.

Clark County, home to Vancouver and 522k Washingtonians, operates under Washington State's distinctive levy-based property tax system. Washington uses 100% assessment ratio (assessed at true and fair market value) and total tax combines state school + local school + county + city + special districts (typically expressed as dollars per $1,000 of AV). Initiative 747 (passed by voters in 2001) caps regular levy revenue growth at 1% per year per district.

How the bill is built

Washington's property tax calculation has two main steps. Step 1: Assessed Value. The Clark County Assessor reassesses property annually at true and fair market value. Step 2: Apply combined rate. Total rate combines all overlapping districts (state school + local schools + county + city + EMS + library + fire + park + flood control + cemetery, depending on location). Clark's combined rate is approximately 10.00 per $1,000 of AV. Tax = (AV × combined rate) / 1,000. Clark's effective rate of 1.00% reflects this calculation.

Initiative 747's 1% revenue cap creates structural rate stability. When property values rise, the rate decreases automatically so total levy revenue grows by no more than 1% per year per district (excluding new construction and voter-approved excess levies). This has produced unusually stable effective rates over time — long-term WA homeowners typically see modest, predictable bill growth even during housing bubbles. The cap excludes voter-approved school maintenance and operations levies, which is why school district rates often dominate the combined bill.

Washington has no state income tax — but compensates with high sales tax. Washington is one of nine US states with no state income tax (alongside TX, FL, TN, NV, SD, WY, AK, NH). The state-level sales tax is 6.5%, with local add-ons typically bringing combined sales tax to 8.5-10.5% depending on the locality (King County combined: ~10.1%, among the highest in the United States). For high-income residents the no-income-tax structure typically offsets the high sales tax substantially; for lower-income residents the trade-off is less favorable.

Senior Citizens and Disabled Persons Property Tax Exemption is income-tested. Income limits (2026): under $30,000 = full exemption from regular levies + AV freeze; $30K-$35K = 65% reduction + freeze; $35K-$45K = 35% reduction + freeze. Apply with the Clark Assessor office. The same program applies to disabled veterans — Washington does NOT have a separate veteran-specific full exemption, which puts WA among the less-generous states for disabled veterans relative to TX, FL, MI, NJ, PA, OH, or VA.

Clark County rate breakdown (dollars per $1,000 of AV (100% assessment ratio), Vancouver district)

Taxing entity	Rate
Vancouver Public Schools (~$2.95 / $1,000 AV)	2.9500
State School + Local Schools Levies	2.8500
Clark County General + Roads + Misc	1.5000
City of Vancouver + EMS + Library	2.7000
Combined total	10.0000

Data record updated April 26, 2026. This is an editorial update date, not a tax year or a guarantee that every figure has been independently verified.

Sources and scope: Check rates and parcel details with Clark County Assessor. Figures may refer to different source years; a county-seat rate does not apply to every address. How we use data and estimates.

Note: Clark County, anchored by Vancouver, Washington (immediately across the Columbia River from Portland, Oregon), is **the southern Washington portion of the Portland metropolitan area** — Portland's only Washington-side suburbs, taking advantage of Washington's no-state-income-tax structure. Clark includes Vancouver itself (Washington's fourth-largest city, ~190K), the wealthy Camas/Washougal Columbia River Gorge suburbs, and the rapidly-growing northern bedroom communities of Battle Ground and Ridgefield.

Note: Clark County effective property tax rates run approximately 1.00% — moderate by Washington standards. Washington 100% assessment ratio applies. Vancouver, WA has long been a tax-arbitrage destination — Washington has no state income tax but has higher sales tax, while Oregon (across the Columbia) has state income tax but no sales tax. Living in Vancouver while shopping in Oregon (no sales tax) and working in Portland (where wages are subject to Oregon income tax for non-residents working in Oregon) is the classic "Vancouver tax shuffle."

Note: For relocation buyers: Clark County is the canonical Portland-Vancouver tax-arbitrage choice — Washington benefits (no income tax) with Portland metro access. Camas is the wealthy Columbia River Gorge suburb (top-rated schools, $750K+ median); Vancouver itself offers urban/suburban options at lower prices; Battle Ground and Ridgefield are the rapidly-growing northern bedroom communities. Compared to crossing into Oregon (Portland), buyers gain significant lifetime tax savings on income but lose the Oregon sales-tax-free structure for major purchases.

Senior/disabled exemption and excess levies for 2026

Washington's homeowner tax relief is concentrated in a single income-tested Senior Citizens and Disabled Persons Property Tax Exemption (covering both seniors AND disabled veterans). Initiative 747's 1% revenue cap creates structural rate stability for ALL property owners regardless of exemption status.

Senior Citizens and Disabled Persons Property Tax Exemption

Washington's exemption combines a partial reduction of regular property taxes with a freeze on assessed value at the time of qualification. Income limits (2026) are tiered:

Income under $30,000: Full exemption from regular levies + AV freeze
Income $30,000-$35,000: 65% reduction in regular levies + AV freeze
Income $35,000-$45,000: 35% reduction in regular levies + AV freeze

Eligibility: must be 61+ OR disabled OR a disabled veteran with 80%+ service-connected disability. Apply with the Clark Assessor office. Once qualified, the AV freeze locks in your assessed value as of the qualification year — even if market values rise substantially, your assessed value (and tax base) remains constant. The exemption applies to regular levies only; voter-approved excess levies (typically school M&O) are still owed.

Property Tax Deferral Program (seniors 60+)

Washington offers a Property Tax Deferral Program separate from the senior exemption — eligible seniors 60+ with income under ~$57K can defer property tax payments (with state-paid interest) until the property is sold or transferred. The deferred amount becomes a lien on the property. This is particularly valuable for cash-poor / asset-rich seniors who want to remain in their homes.

Excess Levies (school M&O)

Washington's regular levies are capped at 1% annual revenue growth per district under Initiative 747 (2001). However, voter-approved excess levies — primarily school maintenance and operations levies — are exempt from the 1% cap. Excess levies typically run 2-4 year terms and require 60% voter approval. School excess levies often dominate the combined tax bill (typically 30-50% of the total) — when these levies expire and are renewed (or fail), bills can change significantly. Watch for ballot measures.

Appealing your assessment

Washington's appeal process runs through the County Board of Equalization (BOE). Homeowners file a Petition for Review with the BOE within 60 days of the change of value notice (or by July 1, whichever is later). The BOE holds hearings — homeowners can present comparable sales, recent appraisals, or independent appraiser testimony. BOE decisions can be appealed to the Washington State Board of Tax Appeals within 30 days; from there to Superior Court. Most Washington counties reassess annually under the State Department of Revenue's revaluation cycle.

Cities and towns in Clark County

This guide lists 6 selected communities in or associated with Clark County. It is not a complete municipal directory. Local taxing districts can differ between communities and individual addresses.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Clark County is subject to Clark County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Vancouver County seat	city	190,915
Camas	city	27,250
Battle Ground	city	22,220
Washougal	city	17,034
Ridgefield	city	12,646
La Center	city	3,506

About city-level property tax rates: The rate breakdown and calculator on this page use a representative district around Vancouver. Other cities in Clark County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Clark County Assessor before relying on any estimate.

Frequently asked questions

When are Washington property taxes due?

Washington property taxes are due in two installments: April 30 (first half) and October 31 (second half). Bills under $50 must be paid in full by April 30. Late payments incur 1% per month interest plus a 3% delinquency penalty after May 31 (first half) or December 1 (second half). Most Washington homeowners pay through escrow via their mortgage servicer. The Clark Assessor office handles collection.

What is Initiative 747 and how does it limit my taxes?

Initiative 747 (passed by Washington voters in 2001) caps regular levy revenue growth at 1% per year per district. When property values rise (sometimes substantially), the rate decreases automatically so total revenue grows by no more than 1%. The cap excludes new construction (so growing districts can collect more) and voter-approved excess levies (primarily school maintenance and operations levies, which require 60% voter approval). I-747 has produced unusually stable effective rates over time — long-term Washington homeowners typically see modest, predictable bill growth even during housing bubbles. The Washington Supreme Court initially struck down I-747 in 2007, but the legislature re-enacted it in a 2007 special session.

How does Washington's no-state-income-tax structure affect total tax burden?

Washington is one of nine US states with no state income tax (alongside TX, FL, TN, NV, SD, WY, AK, NH). The state-level sales tax is 6.5%, with local add-ons typically bringing combined sales tax to 8.5-10.5% depending on locality. For high-income residents, the no-income-tax structure typically produces meaningful net savings — especially for buyers relocating from California (which has top marginal income tax of 13.3%) or New York (10.9%). For lower-income residents, the high sales tax shifts more burden to consumption-based taxation. Property tax effective rates in Washington (~0.8-1.1%) are moderate by national standards.

How do I apply for the Senior/Disabled Persons Exemption?

The Senior Citizens and Disabled Persons Property Tax Exemption is income-tested with three tiers (2026): under $30K = full exemption from regular levies + AV freeze; $30K-$35K = 65% reduction + freeze; $35K-$45K = 35% reduction + freeze. Eligibility: must be 61+ OR disabled OR a disabled veteran with 80%+ service-connected disability. Apply with the Clark Assessor office. Once qualified, the AV freeze locks in your assessed value as of the qualification year. The exemption applies to regular levies only; voter-approved excess levies are still owed. Disabled veterans use this same program — Washington does not have a separate veteran-specific full exemption.

How do I appeal my Washington assessment?

File a Petition for Review with your County Board of Equalization (BOE) within 60 days of the change of value notice (or by July 1, whichever is later). The BOE holds hearings — homeowners can present comparable sales, recent appraisals, or independent appraiser testimony. BOE decisions can be appealed to the Washington State Board of Tax Appeals within 30 days; from there to Superior Court. Most Washington counties reassess annually under the State Department of Revenue's revaluation cycle.

About Clark County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Vancouver, Washington is **older than Portland, Oregon** by 17 years — Fort Vancouver was established by the British Hudson's Bay Company in 1825 as the Pacific Northwest fur-trading headquarters, and the modern city of Vancouver grew up around the fort. Portland was not founded until 1845. Despite being the older settlement, Vancouver was eclipsed by Portland's superior Willamette River shipping access and railroad connections, and Portland's population has been larger since the 1850s. The Fort Vancouver National Historic Site preserves the original British Hudson's Bay Company fort site.

Hometown hero

Ulysses S. Grant

The future US Civil War general and 18th President (1822-1885) was stationed at Fort Vancouver, Washington Territory in 1852-1853 as a quartermaster captain in the US Army's 4th Infantry Regiment. Grant lived at the Vancouver Barracks (preserved as part of the Fort Vancouver National Historic Site) — his pre-Presidential frontier service in Vancouver is one of the most-significant 19th-century US military heritage sites in the Pacific Northwest. Grant resigned from the army in 1854 due to alleged drinking problems, returning to civilian life before the Civil War recalled him to military prominence.

Biggest annual event

Vancouver USA Cycling events + Camas Days

Vancouver USA hosts substantial cycling tourism — the Hood to Coast Relay (the most-prestigious distance running relay in the United States) crosses Clark County, and the Vancouver USA cycling community hosts numerous regional events. Camas Days (annual, July in Camas) is one of the larger small-city festivals in the Portland metro area, drawing 50,000+ attendees with parade, music, and the iconic Camas Carnival.

Property Tax in Clark County