The Waterfront Line That Redrew Seattle’s Tax Map

A new line for the tide-land district has been drawn, and it will create a revision in the great valuation of tide-land property in the city. The line runs through a large area and is included in the tide-land area. In one block the line almost touches Front Street at the point where Dougal & Southwick’s store is—this point being the old corner post of the A. A. Denny and D. Boren donation claims, which, along with other similar posts along the water front, the commissioners used as a basis for their operations. Crossing Columbia Street, the line strikes the rear of Dougal & Southwick’s building sixteen feet from its rear, clipping off that corner, and passing on southwest strikes the corner of Yesler Avenue and Front Street, occupied by Miles’ hardware store. From there the line goes south and continues its inroad on property heretofore outside the tide-land area. It is impossible as yet to estimate what effect this temporary revision will have on the valuation.

Next year all the tide-land area which may then have been purchased from the state will be subject to taxation, and will swell the aggregate assessed valuation considerably, probably several hundred thousand dollars. In other words, according to the assessor’s calculations, the losses on this year’s assessment should be far exceeded by the gains next year. The improvements, buildings, wharves, etc., existing on all tide-land property will for this year be assessed as personal property, but next year they will be assessed as improved realty, the same as other property.