San Juan County, Washington • 2026 Property Guide
Search San Juan Islands Parcels, 2026 Taxes, Values, Maps and Deed History
San Juan County Assessor John Kulseth maintains the annual assessment roll for roughly 20,000 real-property parcels across San Juan Island, Orcas, Lopez, Shaw and the county’s smaller islands. The official Parcel Search combines owner and property information with taxes, values, property images, assessment history, deed history and sales history in one record.
The fastest workflow is to search by Property ID, 16-digit parcel number, owner name or property address, switch the Results Display to 2026–2027 when you need current ownership, then use Polaris for the parcel map. Treasurer Rhonda Pederson collects the actual property tax, while Auditor Natasha Warmenhoven maintains recorded deeds, plats, surveys, mortgages and liens.
Parcel Search updated August 7, 2026
Property ID, parcel, owner, address and advanced searches
2025 assessment correctly matched to tax year 2026
Polaris maps, BOE appeals, tax relief, deeds and foreclosure
County Assessor
John Kulseth
Assessor Phone
360-378-2172
2026 Tax Basis
2025 Assessment
Next Tax Half
October 31
Reviewed
August 12, 2026
What San Juan County Property Owners Should Check Right Now
The first half of 2026 property tax was due April 30. If at least half was timely paid on a bill over $50, the second half is due October 31, 2026. Before paying, the County Parcel Search can show 2026 tax amounts and prior-year information.
September 1 deferral deadline
The limited-income homeowner deferral application for taxes payable in 2026 remains open through September 1.
2026 ownership view
The live parcel database says to switch Results Display to the 2026–2027 year when current ownership is needed.
2026 taxes already use final levy data
San Juan County publishes a complete 2026 Statement of Assessments and current levy-rate information by Tax Code Area.
Database freshness:
the official Property Search showed a database update of August 7, 2026 when this guide was reviewed.
Assessor vs Treasurer vs Board of Equalization vs Auditor
Assessor — John Kulseth
Property value, ownership record, parcel characteristics, tax maps, Current Use, designated forest land, senior/disabled relief and business personal property.
Treasurer — Rhonda Pederson
Tax statement, amount due, payment history, online payment, delinquency, foreclosure and tax-title property.
Board of Equalization
Formal appeal of a Change of Value Notice after you review the value with the Assessor.
Auditor — Natasha Warmenhoven
Official deeds, mortgages, deeds of trust, liens, plats, surveys, land divisions and recorded ownership documents.
The Assessor does not mail or collect your property-tax bill.
Value questions go to the Assessor; payment-status questions go to the Treasurer; recorded-document questions go to the Auditor.
Choose the San Juan County Property Task You Need
Find one parcel
Search by Property ID, Tax Parcel Number, owner or property address.
Check 2026 taxes
Open the parcel record and review taxes due and prior-year information.
Compare assessed values
Use Roll Value History to compare 2025 assessment for 2026 tax with earlier years.
Open the map
Use Polaris for parcel location and geographic context.
Research tax relief
Check senior/disabled exemption, deferral or Current Use eligibility.
Verify deed
Use the Auditor Digital Research Room for recorded title documents.
San Juan County Property Search Navigation
How to Search San Juan County Property Records
Open the official Parcel Search.
Use San Juan County Property Search.
Select the Search Type.
Available routes include Owner Name, property address, Property ID, Tax Parcel Number and Doing Business As.
For an address, separate the street number and street name.
Partial street-name searches can return parcels containing the words entered.
For current ownership, change Results Display.
The live search currently instructs users to select the 2026–2027 appraisal/tax year view for current ownership.
Open the matching parcel.
Verify owner, situs address and parcel identifiers before relying on tax or value information.
Review Roll Value History and tax information.
This is the easiest way to connect the 2025 assessment to the 2026 tax bill.
How the San Juan County Parcel Number Works
The County’s property system describes its parcel number as a 16-digit number in a 6-6-4 format.
First 6 digits
Township, range and section using two digits for each component.
Next 6 digits
X-Y map coordinates using three digits for each coordinate.
Last 4 characters
Used when the parcel requires additional description.
The search also provides Township/Range/Section and quarter-section tools for land-oriented searches when a normal street address is not useful.
Use Polaris When the Property Record Needs Geographic Context
Parcel location
Identify the parcel on San Juan, Orcas, Lopez, Shaw or another island.
Nearby geography
Review road, shoreline and surrounding parcel context.
Research bridge
Move between Assessor records, recorded plats/surveys and planning information.
A GIS parcel line is not a legal boundary survey.
For shoreline boundaries, easements, access, encroachments or building setbacks, use recorded plats/surveys and professional survey work where needed.
San Juan County Property Record Decoder
Property ID
PropertyAccess account identifier and one of the fastest search methods.
Tax Parcel Number
16-digit parcel identifier used for assessment, mapping and recording.
Owner
Current Assessor ownership record; verify legal title with the recorded deed.
Assessed Value
Washington requires taxable real property to be appraised at 100% of true and fair market value.
Roll Value History
Useful for comparing assessment years and understanding tax changes.
Tax Code Area
Geographic combination of taxing districts that determines the parcel’s consolidated levy rate.
Tax Record
Parcel search can display 2026 and prior-year tax information.
Property Image
Public property profile can include Assessor imagery.
Sales History
Assessor separately analyzes arm’s-length sales for annual valuation.
Deed History
Parcel record can provide deed-history context; use Auditor records for the actual document.
Current Use
Special valuation may apply to qualifying farm, open-space, timber or forest land.
Tax Relief
Senior, disabled, veteran and limited-income programs can reduce or defer qualifying taxes.
2025 Assessment → 2026 Property Tax
January 1, 2025
Assessment date for the value used in the 2026 collection cycle.
2025 Notice
Changed-value notices were mailed October 6, 2025.
District Budgets
Levy amounts and tax-code-area rates are calculated.
February 2026
Treasurer mails the 2026 property-tax statements.
April / October
The 2026 tax is collected in one payment or two halves.
The 2025 county assessment total increased from approximately $14.7 billion to $14.8 billion, including about $90 million in new construction.
The 2025 valuation relied on market sales from January 1, 2024 through April 30, 2025. New-construction improvements were valued through July 31, 2025.
Why San Juan Island, Orcas and Lopez Properties Can Have Different Tax Rates
San Juan County does not have one universal property-tax rate. Each Tax Code Area (TCA) represents a unique combination of taxing districts.
State / schools
State-school taxes plus local school levies differ by school district.
Fire / EMS
Fire protection and emergency-service districts differ by island.
Hospital / library
District boundaries and voter-approved measures can change the consolidated rate.
Other local districts
Port, cemetery, park/recreation and other levies may apply depending on location.
Countywide, the total 2026 levy amount increased approximately $7.99 million, or 9.22%, over 2025. Much of the increase came from voter-approved school, hospital, fire and library measures plus use of certain banked levy capacity.
The Washington “1% levy limit” does not mean your personal tax bill can increase by only 1%. The statutory rule limits many taxing districts’ levy growth and includes exceptions; your parcel’s bill can change because of value, tax-base shifts, voter-approved levies and its TCA.
Check Levy Rates by Tax Code Area
Match the TCA printed on your tax statement or Notice of Value to the current County rate table.
How to Appeal a San Juan County Assessed Value
Review the property record first.
Check Roll Value History and verify land/building data before assuming the market value itself is wrong.
Contact the Assessor.
Discuss factual errors or valuation concerns with the Assessor’s Office at 360-378-2172.
Read the date on your Change of Value Notice.
San Juan County requires a formal BOE petition within 30 days of that notice.
File with the Board of Equalization.
The BOE—not the Treasurer—hears the formal valuation appeal.
Submit market evidence.
Use relevant sales, appraisal evidence and corrections to inaccurate property characteristics.
- Recent arm’s-length purchase
- Comparable island sales
- Independent appraisal
- Incorrect square footage
- Incorrect acreage
- View/access differences
- Condition problems
- Incorrect improvement data
The 2025 Change of Value Notices used for 2026 taxes were mailed October 6, 2025, so that ordinary appeal window is closed. The next changed-value notice creates its own fresh 30-day deadline.
Review San Juan County Appeal Instructions
Confirm the notice date and obtain current BOE filing instructions.
Senior, Disabled and Qualifying Veteran Property Tax Exemption
Age
Generally age 61 or older by December 31 of the year before taxes are due.
Disability
Applicant unable to work because of qualifying disability can satisfy the program’s disability requirement.
Veteran
Qualifying veterans include those receiving VA compensation with an 80%+ combined service-connected rating or qualifying total disability rating.
2026 Income
Household disposable income for the 2026 tax-year application may not exceed $49,000 using 2025 income.
The home must generally be the applicant’s primary residence and occupied for more than six months during the assessment year. A vacation home does not qualify.
San Juan County allows qualifying prior-year refund applications within the applicable three-year refund window when the homeowner would have qualified but did not previously receive the exemption.
2026 Senior / Disabled Exemption
Review eligibility, 2025-income worksheet and required documentation.
Limited-Income Homeowner Tax Deferral
This program is different from an exemption. Washington State pays the qualifying deferred amount and places a lien on the property until the deferred tax and interest are repaid.
Deadline
File by September 1, 2026.
Income
2025 combined disposable income cannot exceed $57,000.
First half
Applicant must have paid the first-half tax due April 30, 2026.
The applicant must also satisfy ownership, occupancy, equity and insurance rules. Deferred taxes cannot exceed the program’s statutory equity limitation.
As of August 12, 2026, this deadline has not passed.
Owners who may qualify should review the paperwork now rather than wait until the October tax installment.
Open 2026 Limited-Income Deferral
Check the September 1 filing deadline and supporting-document requirements.
Farm, Open Space, Timber and Designated Forest Land
Farm & Agricultural Land
Qualifying working agricultural land may receive current-use valuation.
Open Space Land
Qualifying property can be valued through the County’s open-space program.
Current Use Timber
Eligible timber property can receive special current-use treatment.
Designated Forest Land
Separate Washington program for qualifying forest land.
Buyer warning:
removal from Current Use or designated forest classification can create substantial additional-tax liability. Review the parcel’s program status before buying acreage for a different use.
Review Current Use / Forest Programs
Check program definitions, applications and removal rules before changing land use.
How to Search and Pay 2026 San Juan County Property Taxes
Search the parcel first.
Confirm Property ID, owner and the amount shown for tax year 2026.
Open the Treasurer payment portal.
Use San Juan County Paydici Property Tax Search.
Search by Owner ID, GEO ID or name.
The current payment portal exposes these search choices.
Pay multiple parcels together when useful.
The County highlights this option as a way to avoid separate transaction fees on each property.
Save the instant receipt.
Keep payment confirmation until the Treasurer record reflects the transaction.
Online and automated-phone payments use contracted processing services and transaction fees can apply. The County also accepts mailed payments and check payments through the courthouse drop box.
San Juan County Property Tax Due Dates
FEB 15
Taxes payable
Annual property taxes become payable on or after February 15.
APR 30
First half / full payment
Full tax is due, or half may be paid when the annual tax exceeds $50.
SEP 1
Limited-income deferral
Application deadline for the current 2026 homeowner deferral program.
OCT 31
Second half
Remaining half of a timely split payment is due on or before October 31.
October 31, 2026 falls on a Saturday. Do not assume the courthouse will be available that day. Use the Treasurer’s current online, mail/postmark or drop-box instructions and avoid leaving the payment until the final weekend.
What Happens When San Juan County Real Estate Taxes Stay Unpaid?
Interest begins after delinquency
Tax payments received after the statutory installment deadline incur delinquent charges under Washington law.
Three years delinquent
Treasurer begins real-property tax foreclosure when taxes reach the statutory three-year delinquency stage.
Public auction
After court foreclosure procedures, qualifying parcels can be sold at Treasurer public auction.
Once foreclosure begins, a Certificate of Delinquency is filed with Superior Court and additional foreclosure costs can accrue. Title searches and legal notices become part of the process.
Tax-foreclosure purchases are expressly described by the County as buyer beware. San Juan County does not guarantee title condition, physical condition, buildability or fitness for a particular use.
“Please confirm the full payoff and foreclosure status for parcel __________, including tax, interest, penalties, foreclosure costs and the final date/method for removing the parcel from any pending foreclosure process.”
Check Treasurer Foreclosure Information
Review the current process before relying on an older tax statement or auction list.
Search Deeds, Mortgages, Liens, Plats and Surveys
The San Juan County Auditor is the legal recorder of deeds and other instruments affecting real property. Recording staff maintain deeds, mortgages, deeds of trust, liens, land divisions, boundary-line modifications, plats, surveys and condominiums.
Find the property in Assessor Parcel Search.
Save the owner name and Tax Parcel Number.
Open the Digital Research Room.
Use San Juan County Recorded Document Search.
Accept the records-search disclaimer.
The online index is a convenience copy and displayed images are not certified copies.
Search the relevant deed or lien.
Match names, dates and recorded instrument information.
Use a certified copy when legally required.
Contact Recording at 360-378-2161 for current copy/certification procedures.
Washington recording rules require key indexing information such as document title, grantor, grantee, abbreviated legal description and Assessor tax parcel number on the first page or a compliant cover sheet.
Online document searching is not the same as a professional title examination. For purchase, access, easement or lien-risk questions, use a title company or qualified attorney when appropriate.
San Juan County Has Digitized Thousands of Old Property Records
About 23,000 fieldsheets
Historical fieldsheets can provide older assessment and permit-history information.
About 20,000 deed records
Historical ownership indexes span the late 1960s through October 2015.
Parcel-number search
Historical Assessor records are available through Washington State Digital Archives.
The Assessor stopped using fieldsheets in 2009, so a structure built after 2009 may not have a historical fieldsheet even though newer assessment and permit records exist elsewhere.
San Juan County Buyer’s Property Due-Diligence Checklist
| Check | Why it matters | Official route |
|---|---|---|
| Property ID | Fast account identifier for Assessor research. | Parcel Search |
| 16-digit parcel number | Connects property, mapping and recording research. | Assessor / Auditor |
| Current ownership view | Use the 2026–2027 Results Display for current Assessor ownership. | Parcel Search |
| 2025 assessed value | This is the assessment used to calculate 2026 tax. | Roll Value History |
| 2026 tax balance | Confirms April/October payment status. | Parcel Search / Treasurer |
| Tax Code Area | Different island/district combinations produce different levy rates. | Assessor |
| Current Use / DFL | Removal can trigger additional taxes. | Assessor |
| Recorded deed | Confirms the legal transfer instrument. | Auditor |
| Plats / surveys | Important for legal boundaries and island-access questions. | Auditor / GIS |
| Foreclosure status | Old unpaid tax can progress to court foreclosure and public auction. | Treasurer |
| Sales history | Helps evaluate market value and recent transfer history. | Assessor Sales Search |
| Permits / septic / water | Especially important on island and rural parcels where development constraints can be significant. | County Portal / Permit Center |
“I am researching San Juan County parcel __________ before closing. Please confirm current ownership, 2025 assessed value used for 2026 tax, current/delinquent tax balance, Tax Code Area, Current Use status and whether any recent deed or parcel update is still processing.”
San Juan County Property Search Problems and Fast Fixes
| Problem | Fast fix | Best source |
|---|---|---|
| Old owner appears | Change Results Display to 2026–2027, then verify the recorded deed. | Parcel Search / Auditor |
| Need exact parcel | Search Property ID or full Tax Parcel Number. | Parcel Search |
| No street address | Use parcel number or Township/Range/Section search. | Parcel Search |
| Need visual location | Open Polaris after identifying the parcel. | GIS |
| Need 2026 tax amount | Review the parcel tax record or Treasurer payment portal. | Treasurer |
| 2026 tax changed a lot | Compare 2024/2025 assessments and the parcel’s TCA levy rates. | Assessor |
| Need to appeal value | Use the 30-day deadline from the latest Change of Value Notice. | BOE |
| Income too high for $49k exemption | Check whether the separate limited-income deferral up to $57,000 applies. | Assessor |
| Need legal ownership proof | Search Auditor recorded documents and obtain the deed. | Auditor |
| Taxes several years behind | Contact Treasurer for a live payoff and foreclosure status. | Treasurer |
San Juan County Property Offices
Assessor — John Kulseth
350 Court Street
Friday Harbor, WA 98250
Mail: PO Box 1519
360-378-2172
Mon–Thu 10:00 a.m.–4:00 p.m.
Friday Harbor, WA 98250
Mail: PO Box 1519
360-378-2172
Mon–Thu 10:00 a.m.–4:00 p.m.
Treasurer — Rhonda Pederson
350 Court Street, 1st Floor
Friday Harbor, WA 98250
Mail: PO Box 639
360-378-2171
Mon–Thu 10:00–4:00; closed 12–1
Friday Harbor, WA 98250
Mail: PO Box 639
360-378-2171
Mon–Thu 10:00–4:00; closed 12–1
Auditor — Natasha Warmenhoven
350 Court Street, 1st Floor
Friday Harbor, WA 98250
Recording: 360-378-2161
Counter Mon–Thu 10:00 a.m.–4:00 p.m.
Friday Harbor, WA 98250
Recording: 360-378-2161
Counter Mon–Thu 10:00 a.m.–4:00 p.m.
Board of Equalization
350 Court Street #2
Friday Harbor, WA 98250
360-378-6312
Formal value appeals within applicable 30-day period.
Friday Harbor, WA 98250
360-378-6312
Formal value appeals within applicable 30-day period.
San Juan County Property Action Center
San Juan County Assessor Property Search FAQs
1. How do I search San Juan County property records?
Use the official San Juan County, Washington Parcel Search. You can search by Property ID, Tax Parcel Number, Owner Name, property address, Doing Business As and additional land or subdivision criteria. The parcel profile includes property and owner data, taxes, values, images, assessment history, deed history and sales history.
2. Who is the San Juan County Assessor in 2026?
John Kulseth is the elected San Juan County Assessor. His current term runs through December 31, 2026. The Assessor’s Office is at 350 Court Street in Friday Harbor and the main phone number is 360-378-2172.
3. How do I see the current owner in San Juan County Parcel Search?
The live County property database currently instructs users to change the Results Display to the 2026–2027 year to view current ownership. For legal title verification, also search the Auditor’s recorded deed.
4. Are San Juan County 2026 property taxes based on the 2026 assessment?
No. The County’s 2026 tax information uses the 2025 assessment. The 2025 Change of Value Notices were mailed October 6, 2025 and the resulting assessed values were used with 2026 levy rates to create the property-tax statements mailed by the Treasurer in February 2026.
5. When are San Juan County 2026 property taxes due?
Property taxes are payable on or after February 15. Full tax is due April 30. When the annual amount exceeds $50, one-half can be paid by April 30 and the remaining half is due on or before October 31. Owners should use the Treasurer’s current instructions when the deadline falls on a weekend.
6. What is the San Juan County senior property-tax exemption income limit for 2026?
The maximum 2025 combined disposable household income for the San Juan County senior/disabled exemption for taxes payable in 2026 is $49,000. Applicants must also satisfy the applicable age, disability or veteran requirement plus ownership and primary-residence rules.
7. What is the San Juan County assessment appeal deadline?
A formal Board of Equalization petition must be submitted within 30 days of the date of the Change of Value Notice. The 2025 notices used for 2026 taxes were mailed October 6, 2025, so their ordinary appeal period has passed. A later notice creates its own 30-day deadline.
8. Where do I find the San Juan County parcel map?
Use the County’s Polaris parcel-mapping application. It provides geographic parcel context across San Juan, Orcas, Lopez, Shaw and other islands. GIS parcel lines should not be treated as a legal survey.
9. Where do I search San Juan County deeds and liens?
Use the San Juan County Auditor Digital Research Room. The Auditor Recording Division maintains official deeds, mortgages, deeds of trust, liens, plats, surveys, boundary-line modifications and other documents affecting real property.
10. When can San Juan County foreclose for unpaid property tax?
The Treasurer states that real-property foreclosure action begins when taxes are delinquent for three years. A Certificate of Delinquency is filed with Superior Court, additional foreclosure costs accrue, and qualifying property can ultimately be sold at public auction after the statutory court process.
Official San Juan County Sources Used
San Juan County Assessor
John Kulseth, 2026 levy information, assessment cycle, values and office contacts.
Official Parcel Search
Property ID, parcel, owner/address, tax, value, ownership and historical records.
Parcel Search & Maps
County portal for property, Polaris, GIS, recorded documents and sales.
2026 Levy Highlights
Countywide levy change, school levies and voter-approved 2026 measures.
Appealing Your Value
Parcel-search workflow and 30-day BOE petition rule.
Senior / Disabled Relief
2026 eligibility and $49,000 maximum income.
Limited-Income Deferral
$57,000 income ceiling and September 1, 2026 filing deadline.
Treasurer
Rhonda Pederson, April/October tax schedule and foreclosure responsibilities.
Auditor Recording
Deeds, liens, plats, surveys and Official Records access.
Verified for this August 12, 2026 update:
Assessor John Kulseth; Treasurer Rhonda Pederson; Auditor Natasha Warmenhoven; Parcel Search fields; 16-digit parcel-number structure; August 7 database update; 2026–2027 current-ownership view; Polaris map; 2025 assessment used for tax year 2026; October 6, 2025 Change of Value mailing; approximately $14.8 billion county assessment roll; approximately $90 million new construction; 2026 levy increase of 9.22%; 30-day BOE appeal window; $49,000 senior/disabled exemption income limit; $57,000 limited-income deferral threshold; September 1 deferral deadline; April 30/October 31 tax schedule; three-year real-estate foreclosure trigger; Current Use programs; Auditor Digital Research Room; and historical Assessor fieldsheet/deed archives.
CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with San Juan County, the San Juan County Assessor, Treasurer, Auditor, Board of Equalization, Washington Department of Revenue, Harris Govern PropertyAccess, Polaris, Paydici or any mapping/payment provider.
Property ownership, assessments, Tax Code Areas, levy rates, taxes, exemptions, income thresholds, appeal dates, payment processing fees, Current Use status, recorded documents and foreclosure information can change. Verify parcel-specific and deadline-sensitive information with the responsible government office before paying taxes, filing an appeal, applying for relief, buying property or recording a document.
Last reviewed: August 12, 2026.
Slug: san-juan-county-assessor-property-search