State law requires the County Treasurer to charge penalty and interest to delinquent property taxes (RCW 84.56.020).
Changes to interest and penalty were adopted by the Washington State Legislature, H.B. 1410 (2021) and H.B. 1982 (2022), as follows:
Property Taxes Billed in 2023:
- Residential real property of four units or fewer and Manufactured/Mobile Homes:
- Interest: 9% annually or 0.75% per month on the full amount of tax owed
- Penalty: No penalty
- Residential real property greater than four units, non-residential real property, and personal property:
- Interest: 12% annually or 1% per month on the full amount of tax owed
- Penalty: 3% on June 1st and 8% on December 1st. Each are calculated on the full year amount of tax unpaid
Property Taxes Billed in 2022:
- All real and personal property:
- Interest: 12% annually or 1% per month on the full amount of tax owed
- Penalty: H.B. 1410 suspended the collection penalty on 2022 property taxes
Property Taxes Billed prior to 2022:
- All real and personal property:
- Interest: 12% annually or 1% per month on the full amount of tax owed
- Penalty: 3% on June 1st and 8% on December 1st. Each are calculated on the full year amount of tax unpaid
Notes:
Stormwater, Flood, and Irrigation are not assessed penalty. Aquifer is not assessed interest or penalty.
If our office mailed a tax statement to the address provided by the taxpayer or taxpayer’s agent (such as a closing agent) under Washington State law, we cannot waive the interest and/or penalty if the payment is late.
A hardship waiver is allowed under state law (RCW 84.56.025) which states that penalty and interest on taxes on a personal residence can be waived by the County Treasurer because a hardship exists due to the death of a spouse, parent or stepparent. The law requires that the County Treasurer be notified within 60 days of the tax due date and the taxes must be paid within that time. A copy of the death certificate is required.
