State Summary

• Tax Collection Method: Deeds
• Primary Bidding Type: Premium
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Washington. Please read this information carefully. There are tax collection laws that pertain to all counties in Washington, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Washington a tax lien or a tax deed state?
Washington is a tax deed state.

What is the name of the county official whom typically collects property taxes in Washington?
Treasurer.

When are property taxes due in the state of Washington?
Property taxes are due in two equal installments: April 30 and October 31.

When do property taxes become delinquent in the state of Washington?
Property tax bills become delinquent after the due dates of April 13 and October 31. Interest on delinquent tax bills accrues at 12% per annum. In addition to the interest accrual, a 3% flat rate penalty, will be added to the tax bill if the first payment is not made by June 1, and a 8% flat rate penalty will be added to the tax bill if the second payment is not made by December 1.

What is the name of the county official whom typically conducts tax foreclosure sales in Washington?
Treasurer.

When does the typical Washington county hold their annual tax foreclosure sale?
Many Washington counties hold their annual tax foreclosure sale in December. Other counties may hold their tax foreclosure sales in November, January or February. The County Treasurer will also hold occasional County Surplus or Tax Title sales as needed. Typically, these sales are also public auctions that are initiated when interested investors inquire about a Tax Title or County Surplus property that they would like to purchase. To initiate this type of sale, the investor must fill out an application and pay a $150-200 application fee. This fee is applied toward the purchase of the property if the investor is successful in winning the bid, or returned if he/she does not win the auction for the property.

What are the registration requirements for the typical Washington tax deed sale?
Washington counties generally do not require extensive registration requirements or a deposit. Many counties offer pre-registration a day or two before the actual sale, or investors can register on the morning before the sale..

What is the bidding type used at a typical Washington tax deed sale?
The typical Washington county uses a premium bidding public outcry auction. Two counties conduct online auction through Bid4Assets.com.

What are the general terms of payment for the typical tax deed purchased at a Washington tax deed sale?
Washington counties require full payment on the day of the sale, sometimes immediately after the bid is won.

Are tax deeds offered "over the counter" in Washington?
Technically, no. However, counties manage and provide a county surplus or tax title list to investors. If investors are interested in one or more properties in inventory, they can fill out an application and initiate a request to conduct an additional tax sale to auction off the properties.

What is the name of the office that determines the values of properties on a annual basis?
County Assessor.

Washington County Reference