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King County Department of Assessments

Setting values, serving the community, and promoting fairness and equity.

Department of Assessments

201 South Jackson Street,
Seattle, WA 98104

Office Hours:
Mon - Fri
8:30 a.m. to 4:30 p.m.

TEL: 206-296-7300
TTY relay: 711 or 800-833-4388

Send us mail

 
PARCEL DATA
Parcel198320-0230
Name400 WESTLAKE OWNER LLC (LP)
Site Address400 WESTLAKE AVE N 98109
Geo Area 30-110
Spec Area 280-130
Property Name400 WESTLAKE BUILDING
JurisdictionSEATTLE
Levy Code0011
Property Type C
Plat Block / Building Number95
Plat Lot / Unit Number7 THRU 9
Quarter-Section-Township-Range SE-30-25-4
Legal Description
DENNYS D T 1ST ADD LESS ST LESS ALLEY (ALLEY DEDICATION PER CITY OF SEATTLE REC #20180418000646)
PLat Block: 95
Plat Lot: 7 THRU 9


LAND DATA
  Click the camera to see more pictures.
Picture
Highest & Best Use As If VacantCOMMERCIAL SERVICE
Highest & Best Use As ImprovedPRESENT USE
Present UseOffice Building
Land SqFt19,080
Acres0.44
Percentage Unusable 
UnbuildableNO
Restrictive Size ShapeNO
ZoningSM-SLU 175/85-280
WaterWATER DISTRICT
Sewer/SepticPUBLIC
Road AccessPUBLIC
ParkingADEQUATE
Street SurfacePAVED
Views Waterfront
Rainier
Territorial
Olympics
Cascades
Seattle Skyline
Puget Sound
Lake Washington
Lake Sammamish
Lake/River/Creek
Other View
Waterfront Location
Waterfront Footage0
Lot Depth Factor0
Waterfront Bank
Tide/Shore
Waterfront Restricted Access
Waterfront Access RightsNO
Poor QualityNO
Proximity InfluenceNO
Designations Nuisances
Historic SiteDESIGNATED
Current Use(none)
Nbr Bldg Sites 
Adjacent to Golf FairwayNO
Adjacent to GreenbeltNO
Other DesignationNO
Deed RestrictionsNO
Development Rights PurchasedNO
EasementsNO
Native Growth Protection EasementNO
DNR LeaseNO
 
Topography
Traffic Noise
Airport Noise 
Power LinesNO
Other NuisancesNO
Problems
Water ProblemsNO
Transportation ConcurrencyNO
Other ProblemsNO
Environmental
EnvironmentalNO

BUILDING
Building Number1
Building DescriptionOFFICE BUILDING
Number Of Buildings Aggregated1
Predominant UseOFFICE BUILDING (344)
ShapeRect or Slight Irreg
Construction ClassSTRUCTURAL STEEL
Building QualityEXCELLENT
Stories15
Building Gross Sq Ft268,005
Building Net Sq Ft232,492
Year Built2022
Eff. Year2022
Percentage Complete85
Heating SystemCOMPLETE HVAC
SprinklersYes
ElevatorsYes
Click the camera to see more pictures.
Picture of Building 1
Current Picture
Section(s) Of Building Number: 1
Section NumberSection UseDescriptionStoriesHeightFloor NumberGross Sq FtNet Sq Ft
1 OFFICE BUILDING (344) 1513 215,829215,829
2 RETAIL STORE (353) 115 15,37315,373
3 UNDERGROUND PARKING STRUCTURE (388) 110 35,5130
Section Feature(s) Of Section Number: 1
Feature TypeGross Sq FtNet Sq Ft
MEZZANINES-OFFICE (761)1,2901,290

 





TAX ROLL HISTORY

AccountValued YearTax YearOmit YearLevy CodeAppraised Land Value ($)Appraised Imps Value ($)Appraised Total Value ($)New Dollars ($)Taxable Land Value ($)Taxable Imps Value ($)Taxable Total Value ($)Tax Value Reason
19832002300720262027 00119,540,00037,891,70047,431,70009,540,00037,891,70047,431,700
19832002300720252026 001118,126,00044,802,00062,928,000018,126,00044,802,00062,928,000
19832002300720242025 001118,126,00056,048,00074,174,000018,126,00056,048,00074,174,000
19832002300720232024 001118,126,00092,850,800110,976,80065,467,90018,126,00092,850,800110,976,800
19832002300720222023 001114,787,00027,382,90042,169,900014,787,00027,382,90042,169,900
19832002300720212022 001114,787,0001,00014,788,000014,787,0001,00014,788,000
19832002300720202021 001114,787,0001,00014,788,000014,787,0001,00014,788,000
19832002300720192020 001113,165,2001,00013,166,200013,165,2001,00013,166,200
19832002300720182019 001113,413,6001,00013,414,600013,413,6001,00013,414,600
19832002300720172018 001111,178,0001,00011,179,000011,178,0001,00011,179,000
19832002300720162017 00128,359,2001,0008,360,20008,359,2001,0008,360,200
19832002300720152016 00127,290,0001,0007,291,00007,290,0001,0007,291,000
19832002300720142015 00126,749,0001,0006,750,00006,749,0001,0006,750,000
19832002300720132014 00104,374,0001,0004,375,00004,374,0001,0004,375,000
19832002300720122013 00103,985,2001,0003,986,20003,985,2001,0003,986,200
19832002300720112012 00103,985,2001,0003,986,20003,985,2001,0003,986,200
19832002300720102011 00103,985,2001,0003,986,20003,985,2001,0003,986,200
19832002300720092010 00103,985,2001,0003,986,20003,985,2001,0003,986,200
19832002300720082009 00103,888,0001,0003,889,00003,888,0001,0003,889,000
19832002300720072008 00103,402,0001,0003,403,00003,402,0001,0003,403,000
19832002300720062007 00102,332,800311,1002,643,90002,332,800311,1002,643,900
19832002300720052006 00102,138,400317,6002,456,00002,138,400317,6002,456,000
19832002300720042005 00102,138,400317,6002,456,00002,138,400317,6002,456,000
19832002300720032004 00102,041,200348,9002,390,10002,041,200348,9002,390,100
19832002300720022003 00102,041,200348,9002,390,10002,041,200348,9002,390,100
19832002300720012002 00101,944,000513,0002,457,00001,944,000513,0002,457,000
19832002300720002001 00101,555,200149,2001,704,40001,555,200149,2001,704,400
19832002300719992000 00101,166,400538,0001,704,40001,166,400538,0001,704,400
19832002300719981999 0010777,600596,5001,374,1000777,600596,5001,374,100
19832002300719971998 00100000777,600596,5001,374,100
19832002300719961997 00100000777,600596,5001,374,100
19832002300719951996 00100000777,600596,5001,374,100

SALES HISTORY

Excise NumberRecording NumberDocument DateSale PriceSeller NameBuyer NameInstrumentSale Reason
3327497 20250430000003 4/23/2025 $111,176,400.00BEACON DEFAULT MANAGEMENT INC400 WESTLAKE OWNER LLCTrustees' DeedForeclosure
3122173 20210601001279 5/14/2021 $0.00KING-COUNTY GOVT WESTLAKE IMPROVEMENT COMPANY LLC Other - See AffidavitOther
3122172 20210601001278 5/14/2021 $0.00KING-COUNTY GOVT WESTLAKE IMPROVEMENT COMPANY LLC Other - See AffidavitOther
3122171 20210601001277 5/14/2021 $0.00KING-COUNTY GOVT WESTLAKE IMPROVEMENT COMPANY LLC Other - See AffidavitOther
3122169 20210601001275 5/14/2021 $0.00KING-COUNTY GOVT WESTLAKE IMPROVEMENT COMPANY LLC Other - See AffidavitOther
3091489 20201229002315 10/15/2020 $32,500.00WESTLAKE LLC WESTLAKE IMPROVEMENT COMPANY LLC Other - See AffidavitNone
2988047 20190515001846 5/13/2019 $0.00FRB-WESTLAKE MANAGEMENT LLC WESTLAKE IMPROVEMENT CO LLC Quit Claim DeedNone
2988046 20190515001845 5/13/2019 $0.00SELIG FAMILY HOLDINGS LLC FRB-WESTLAKE MANAGEMENT LLC Quit Claim DeedNone
2988045 20190515001844 5/13/2019 $0.00400 WESTLAKE AVENUE LLC SELIG FAMILY HOLDINGS LLC Quit Claim DeedNone
2925168 20180418000646 4/5/2018 $10.00400 WESTLAKE AVENUE LLC SEATTLE CITY OF DEEDOther
2769638 20151203001196 12/3/2015 $17,500,000.00BRIDGESTONE RETAIL OPERATIONS LLC400 WESTLAKE AVENUE LLCStatutory Warranty DeedNone
1876943 20020401000051 11/30/2001 $0.00BRIDGESTONE/FIRESTONE NORTH AMERICAN TIRE LLCBFS RETAIL & COMMERCIAL OPERATIONS LLCQuit Claim DeedOther

REVIEW HISTORY

Tax YearReview NumberReview TypeAppealed ValueHearing DateSettlement ValueDecisionStatus
20262505330Local Appeal$62,928,00011/25/2026$0 Active
20252402886Local Appeal$74,174,0001/1/1900$0 Completed
20242303854Local Appeal$110,976,80010/28/2024$110,976,800SUSTAINCompleted
20212000675Local Appeal$14,788,0001/1/1900$0 Completed
20151402151Local Appeal$7,291,0005/18/2015$6,750,000REVISECompleted
20111000152Local Appeal$3,986,2003/16/2011$3,986,200SUSTAINCompleted
20100900797Local Appeal$3,986,2006/24/2010$3,986,200SUSTAINCompleted

PERMIT HISTORY

Permit NumberPermit DescriptionTypeIssue DatePermit ValueIssuing JurisdictionReviewed Date
7075832-CN Establish use as Office per land use code. Construct tenant improvements to portions of L-1 & L-12 in a commercial high-rise building, occupy per plan. Mechanical included this permit, Remodel10/28/2025$1,141,875SEATTLE8/18/2026
6907143-CN Construct tenant improvements to L4 Suite in a commercial office building, per plans, Remodel10/3/2022$0SEATTLE8/23/2024

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Notice mailing date: 10/15/2026