King County Department of Assessments

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

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Glossary of terms for residential parcels

LEVEL OF ASSESSMENT; ASSESSMENT RATIO
	The common or overall ratio of assessed values to market values.
LIEN DATE
	The date on which an obligation, such as a property tax bill (usually in an amount yet to be determined), attaches to a property and the property thus becomes security against its payment. The term is usually synonymous with appraisal date but is not necessarily so.