Property tax

AN ACT Relating to property tax reform by increasing funding for 1
public schools, public safety, criminal justice, community 2
protection, and other vital public services commensurate with 3
population growth and inflation, providing additional property tax 4
reductions under the senior citizen property tax relief program, and 5
making the use of state property tax revenues more transparent; 6
amending RCW 84.55.005, 84.55.100, 84.55.0101, 84.36.381, and 7
84.56.020; adding a new section to chapter 84.55 RCW; and creating 8
new sections. 9
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:10
PART I11
INCREASING THE PROPERTY TAX REVENUE GROWTH LIMIT12
NEW SECTION. Sec. 101. The legislature finds that the arbitrary 13
one percent limitation on the growth of property tax collections has 14
severely inhibited the ability of the state, counties, cities, and 15
special purpose districts to provide critical services in the face of 16
significant population growth and inflation.17
Modifying the limitation on the growth of property tax 18
collections will restore the primary tool state legislators use to 19
fund public schools and the primary tool that county and city 20
S-2047.10
SENATE BILL 5798
State of Washington 69th Legislature 2025 Regular Session
By Senators Pedersen, Riccelli, Alvarado, Bateman, Frame, Nobles,
Valdez, and Wellman
Read first time 03/21/25. Referred to Committee on Ways & Means.
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governments use to fund law enforcement, the criminal justice system, 1
fire departments, and other services Washingtonians rely on.2
Sec. 102. RCW 84.55.005 and 2014 c 97 s 316 are each amended to 3
read as follows: 4
The definitions in this section apply throughout this chapter 5
unless the context clearly requires otherwise. 6
(1) "Inflation" means ((the percentage change in the implicit 7
price deflator for personal consumption expenditures for the United 8
States as published for the most recent twelve-month period by the 9
bureau of economic analysis of the federal department of commerce by 10
September 25th of the year before the taxes are payable; )) the annual 11
percentage increase in the consumer price index for all urban 12
consumers in the western region for all items as provided in the most 13
recent 12-month period by the bureau of labor statistics of the 14
United States department of labor by July 25th of the year before the 15
taxes are payable.16
(2) "Limit factor" means: 17
(a) ((For taxing districts with a population of less than ten 18
thousand in the calendar year prior to the assessment year, one 19
hundred one percent;20
(b) For taxing districts for which a limit factor is authorized 21
under RCW 84.55.0101, the lesser of the limit factor authorized under 22
that section or one hundred one percent;23
(c) For all other districts, the lesser of one hundred one 24
percent or one hundred )) the greater of 100 percent plus population 25
change and inflation or 101 percent; ((and)) or26
(b) For cities, counties, and towns, with respect to the current 27
expense levy of such jurisdictions, the greater of a limit factor 28
under RCW 84.55.0101 or 101 percent.29
(3)(a) "Population change" means the annual percent increase in 30
the population of a taxing district between the two most recent years 31
as provided in the official population estimates published by the 32
office of financial management for April 1st of the year before taxes 33
are payable. For a county, the "population of a taxing district" 34
means the population within the county's incorporated and 35
unincorporated areas, unless the county taxing district boundaries 36
are limited to the unincorporated county areas, except for a county 37
road fund levy, in which case the "population of a taxing district" 38
means the population of the unincorporated county areas only. Except 39
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for the state, for taxing districts that are not coterminous with one 1
or more cities, towns, counties, or unincorporated county areas, or 2
any combination thereof, as provided in the official population 3
estimates published by the office of financial management in April of 4
the year before the taxes are payable, "population change" means:5
(i) The population change for the city or town within which the 6
taxing district is wholly located;7
(ii) The population change for the county in which the taxing 8
district is wholly located, when the taxing district is not wholly 9
located within a city or town; or10
(iii) For taxing districts located in more than one county, the 11
county population change for the county in which the greatest total 12
taxable assessed value of the taxing district for the prior 13
assessment year is located.14
(b) For the purposes of this subsection (3), the annual percent 15
increase in population is calculated to the nearest 0.1 percent, 16
rounding up to the next 0.1 percent if the second decimal place of 17
the annual percent increase is five or greater.18
(4) "Regular property taxes" has the meaning given it in RCW 19
84.04.140. 20
Sec. 103. RCW 84.55.100 and 1983 c 223 s 1 are each amended to 21
read as follows: 22
(1) The property tax limitation contained in this chapter shall 23
be determined by the county assessors of the respective counties in 24
accordance with the provisions of this chapter: PROVIDED, That the 25
limitation for any state levy shall be determined by the department 26
of revenue and the limitation for any intercounty rural library 27
district shall be determined by the library district in consultation 28
with the respective county assessors. 29
(2) By October 1, 2025, and by October 1st every year thereafter, 30
the county assessor must determine the limit factor applicable to 31
each taxing district in their county and notify each taxing district 32
of the determination. However, for a taxing district located in more 33
than one county, the assessor of the county with the most assessed 34
value of the taxing district is subject to the requirements of this 35
subsection (2).36
(3) By September 1, 2025, and by September 1st every year 37
thereafter, the department of revenue must provide county assessors 38
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the limit factors necessary for the county assessor to comply with 1
subsections (1) and (2) of this section. 2
Sec. 104. RCW 84.55.0101 and 2007 sp.s. c 1 s 2 are each amended 3
to read as follows: 4
(1) Upon a finding of substantial need, the legislative authority 5
of a ((taxing district other than the state may provide for the use 6
of a limit factor under this chapter of one hundred one percent or 7
less. In districts with legislative authorities of four members or 8
less, two-thirds of the members must approve an ordinance or 9
resolution under this section. In districts with more than four 10
members, a majority plus one vote must approve an ordinance or 11
resolution under this section. The new limit factor shall be 12
effective for taxes collected in the following year only )) county, 13
city, or town, with respect to its current expense levy, may provide 14
for the use of a limit factor of 100 percent plus population change 15
and inflation. The finding of substantial need must include a 16
legislatively declared determination by the county, city, or town 17
that the estimated increase in expenditures for public safety, 18
criminal justice, and community protection services will exceed the 19
estimated increase in available resources for those purposes.20
(2) For the purpose of this section, "public safety, criminal 21
justice, and community protection services" means public safety, 22
criminal justice, mental health, chemical dependency, emergency 23
medical, domestic violence, and all other services eligible for 24
funding under RCW 82.14.320, 82.14.340, 82.14.450, 82.14.460, and 25
84.52.069. "Public safety, criminal justice, and community protection 26
services" also includes activities or the provision of services 27
related to: The district and superior courts, court clerks, 28
prosecutors, victim and witness services, and code enforcement.29
PART II30
EXEMPTING ALL PARTICIPANTS IN THE PROPERTY TAX RELIEF PROGRAM FOR 31
RETIRED PERSONS FROM ALL OF PART I OF THE STATE LEVY32
Sec. 201. RCW 84.36.381 and 2023 c 147 s 1 are each amended to 33
read as follows: 34
A person is exempt from any legal obligation to pay all or a 35
portion of the amount of excess and regular real property taxes due 36
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and payable in the year following the year in which a claim is filed, 1
and thereafter, in accordance with the following: 2
(1)(a) The property taxes must have been imposed upon a residence 3
which was occupied by the person claiming the exemption as a 4
principal place of residence as of the time of filing. However, any 5
person who sells, transfers, or is displaced from his or her 6
residence may transfer his or her exemption status to a replacement 7
residence, but no claimant may receive an exemption on more than one 8
residence in any year. Moreover, confinement of the person to a 9
hospital, nursing home, assisted living facility, adult family home, 10
or home of a relative for the purpose of long-term care does not 11
disqualify the claim of exemption if: 12
(i) The residence is temporarily unoccupied; 13
(ii) The residence is occupied by a spouse or a domestic partner 14
and/or a person financially dependent on the claimant for support; or15
(iii) The residence is rented for the purpose of paying nursing 16
home, hospital, assisted living facility, or adult family home costs.17
(b) For the purpose of this subsection (1), "relative" means any 18
individual related to the claimant by blood, marriage, or adoption;19
(2) The person claiming the exemption must have owned, at the 20
time of filing, in fee, as a life estate, or by contract purchase, 21
the residence on which the property taxes have been imposed or if the 22
person claiming the exemption lives in a cooperative housing 23
association, corporation, or partnership, such person must own a 24
share therein representing the unit or portion of the structure in 25
which he or she resides. For purposes of this subsection, a residence 26
owned by a marital community or state registered domestic partnership 27
or owned by cotenants is deemed to be owned by each spouse or each 28
domestic partner or each cotenant, and any lease for life is deemed a 29
life estate; 30
(3)(a) The person claiming the exemption must be:31
(i) Sixty-one years of age or older on December 31st of the year 32
in which the exemption claim is filed, or must have been, at the time 33
of filing, retired from regular gainful employment by reason of 34
disability; or 35
(ii) A veteran of the armed forces of the United States entitled 36
to and receiving compensation from the United States department of 37
veterans affairs at: 38
(A) A combined service-connected evaluation rating of 80 percent 39
or higher; or 40
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(B) A total disability rating for a service-connected disability 1
without regard to evaluation percent. 2
(b) However, any surviving spouse or surviving domestic partner 3
of a person who was receiving an exemption at the time of the 4
person's death will qualify if the surviving spouse or surviving 5
domestic partner is 57 years of age or older and otherwise meets the 6
requirements of this section; 7
(4)(a) The amount that the person is exempt from an obligation to 8
pay is calculated on the basis of combined disposable income, as 9
defined in RCW 84.36.383. 10
(b) If the person claiming the exemption was retired for two 11
months or more of the assessment year, the combined disposable income 12
of such person must be calculated by multiplying the average monthly 13
combined disposable income of such person during the months such 14
person was retired by 12. 15
(c) If the income of the person claiming exemption is reduced for 16
two or more months of the assessment year by reason of the death of 17
the person's spouse or the person's domestic partner, or when other 18
substantial changes occur in disposable income that are likely to 19
continue for an indefinite period of time, the combined disposable 20
income of such person must be calculated by multiplying the average 21
monthly combined disposable income of such person after such 22
occurrences by 12. 23
(d)(i) If the income of the person claiming the exemption 24
increases as a result of a cost-of-living adjustment to social 25
security benefits or supplemental security income in an amount that 26
would disqualify the applicant from eligibility, the applicant is not 27
disqualified but instead maintains eligibility. 28
(ii) The continued eligibility under this subsection applies to 29
applications for property taxes levied for collection in calendar 30
year 2024. 31
(e) If it is necessary to estimate income to comply with this 32
subsection (4), the assessor may require confirming documentation of 33
such income prior to May 31st of the year following application;34
(5)(a) A person who otherwise qualifies under this section and 35
has a combined disposable income equal to or less than income 36
threshold 3 is exempt from all excess property taxes, the additional 37
state property tax imposed under RCW 84.52.065(2), and the portion of 38
the regular property taxes authorized pursuant to RCW 84.55.050 and 39
approved by the voters, if the legislative authority of the county or 40
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city imposing the additional regular property taxes identified this 1
exemption in the ordinance placing the RCW 84.55.050 measure on the 2
ballot; ((and))3
(b)(i) A person who otherwise qualifies under this section and 4
has a combined disposable income equal to or less than income 5
threshold 2 but greater than income threshold 1 is exempt from all 6
regular property taxes on the greater of $50,000 or 35 percent of the 7
valuation of his or her residence, but not to exceed $70,000 of the 8
valuation of his or her residence; or 9
(ii) A person who otherwise qualifies under this section and has 10
a combined disposable income equal to or less than income threshold 1 11
is exempt from all regular property taxes on the greater of $60,000 12
or 60 percent of the valuation of his or her residence; and13
(c)(i) A person who qualifies under (a) of this subsection (5) is 14
exempt from 100 percent of the assessed value for state property 15
taxes imposed under RCW 84.52.065(1).16
(ii) The exemption provided under (c)(i) of this subsection is 17
applied to the assessed value remaining after all other exemption 18
adjustments have been made under this section;19
(6)(a) For a person who otherwise qualifies under this section 20
and has a combined disposable income equal to or less than income 21
threshold 3, the valuation of the residence is the assessed value of 22
the residence on the later of January 1, 1995, or January 1st of the 23
assessment year the person first qualifies under this section. If the 24
person subsequently fails to qualify under this section only for one 25
year because of high income, this same valuation must be used upon 26
requalification. If the person fails to qualify for more than one 27
year in succession because of high income or fails to qualify for any 28
other reason, the valuation upon requalification is the assessed 29
value on January 1st of the assessment year in which the person 30
requalifies. If the person transfers the exemption under this section 31
to a different residence, the valuation of the different residence is 32
the assessed value of the different residence on January 1st of the 33
assessment year in which the person transfers the exemption.34
(b) In no event may the valuation under this subsection be 35
greater than the true and fair value of the residence on January 1st 36
of the assessment year. 37
(c) This subsection does not apply to subsequent improvements to 38
the property in the year in which the improvements are made. 39
Subsequent improvements to the property must be added to the value 40
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otherwise determined under this subsection at their true and fair 1
value in the year in which they are made. 2
NEW SECTION. Sec. 202. A new section is added to chapter 84.55 3
RCW to read as follows: 4
(1) Notwithstanding the limitations set forth in RCW 84.55.010, 5
state property taxes under RCW 84.52.065(1) levied for collection in 6
calendar year 2026 must be reduced as necessary to prevent the 7
exemption created under section 201, chapter . . ., Laws of 2025 8
(section 201 of this act) from resulting in a higher tax rate than 9
would have occurred in the absence of the exemption.10
(2) Notwithstanding the most recent three-year period requirement 11
specified in RCW 84.55.010(1), state property taxes under RCW 12
84.52.065(1) levied for collection in calendar years 2027 and 2028 13
may not exceed the limit factor multiplied by the amount levied under 14
this chapter in the prior year plus the increases specified under RCW 15
84.55.010(1) (a) through (e). 16
PART III17
REQUIRING PROPERTY TAX STATEMENTS TO LIST THE STATE PROPERTY TAX AS 18
THE STATE SCHOOL LEVY19
Sec. 301. RCW 84.56.020 and 2023 c 376 s 1 are each amended to 20
read as follows: 21
Treasurers' tax collection duties.22
(1) The county treasurer must be the receiver and collector of 23
all taxes extended upon the tax rolls of the county, whether levied 24
for state, county, school, bridge, road, municipal or other purposes, 25
and also of all fines, forfeitures or penalties received by any 26
person or officer for the use of his or her county. No treasurer may 27
accept tax payments or issue receipts for the same until the 28
treasurer has completed the tax roll for the current year's 29
collection and provided notification of the completion of the roll. 30
Notification may be accomplished electronically, by posting a notice 31
in the office, or through other written communication as determined 32
by the treasurer. All real and personal property taxes and 33
assessments made payable by the provisions of this title are due and 34
payable to the county treasurer on or before the 30th day of April 35
and, except as provided in this section, are delinquent after that 36
date. 37
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Tax statements.1
(2)(a) Tax statements for the current year's collection must be 2
distributed to each taxpayer on or before March 15th provided that:3
(i) All city and other taxing district budgets have been 4
submitted to county legislative authorities by November 30th per RCW 5
84.52.020; 6
(ii) The county legislative authority in turn has certified taxes 7
levied to the county assessor in accordance with RCW 84.52.070; and8
(iii) The county assessor has delivered the tax roll to the 9
county treasurer by January 15th per RCW 84.52.080.10
(b) Each tax statement must include a notice that checks for 11
payment of taxes may be made payable to "Treasurer of . . . . . . 12
County" or other appropriate office, but tax statements may not 13
include any suggestion that checks may be made payable to the name of 14
the individual holding the office of treasurer nor any other 15
individual. 16
(c) Each tax statement distributed to an address must include a 17
notice with information describing the: 18
(i) Property tax exemption program pursuant to RCW 84.36.379 19
through 84.36.389; and 20
(ii) Property tax deferral program pursuant to chapter 84.38 RCW.21
(d) Each tax statement must identify each part of the state 22
property tax as "state school levy–part I" and "state school levy–23
part II."24
Tax payment due dates.25
On-time tax payments: First-half taxes paid by April 30th and 26
second-half taxes paid by October 31st.27
(3)(a) When the total amount of tax or special assessments on 28
personal property or on any lot, block or tract of real property 29
payable by one person is $50 or more, and if one-half of such tax is 30
paid on or before the 30th day of April, the remainder of such tax is 31
due and payable on or before the following 31st day of October and is 32
delinquent after that date. 33
(b) Payments generated by an automated check processing service 34
or payments sent via United States mail with no discernable postmark 35
date and received within three business days of the 30th day of April 36
or the 31st day of October, as required under (a) of this subsection, 37
are not delinquent. 38
Delinquent tax payments for current year: First-half taxes paid 39
after April 30th.40
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(4)(a) When the total amount of tax or special assessments on any 1
lot, block or tract of real property, personal property, or on any 2
mobile home payable by one person is $50 or more, and if one-half of 3
such tax is paid after the 30th day of April but before the 31st day 4
of October, together with the applicable interest and penalty on the 5
full amount of tax payable for that year, the remainder of such tax 6
is due and payable on or before the following 31st day of October and 7
is delinquent after that date. 8
(b) Payments generated by an automated check processing service 9
or payments sent via United States mail with no discernable postmark 10
date and received within three business days of the 30th day of April 11
or the 31st day of October, as required under (a) of this subsection, 12
are not delinquent. 13
Delinquent tax payments: Interest, penalties, and treasurer 14
duties.15
(5)(a) Except as provided in (c) of this subsection, delinquent 16
taxes under this section are subject to interest as provided in this 17
subsection computed on a monthly basis on the amount of tax 18
delinquent from the date of delinquency until paid. Interest must be 19
calculated at the rate as described below. 20
(i) Until December 31, 2022, the interest rate is 12 percent per 21
annum for all nonresidential real property, residential real 22
property, and personal property. 23
(ii) Beginning January 1, 2023, interest rates are as follows:24
(A) Nine percent per annum for all residential real property with 25
four or fewer units per taxable parcel, including manufactured/mobile 26
homes as defined in RCW 59.20.030 for taxes levied in 2023 or after; 27
or 28
(B) Twelve percent per annum for all other property.29
(b)(i) Penalties on delinquent taxes under this section may not 30
be assessed beginning January 1, 2022, and through December 31, 2022.31
(ii) Beginning January 1, 2023, delinquent taxes under this 32
section are subject to penalties for nonresidential real property, 33
residential real property with greater than four units per taxable 34
parcel, and for personal property as follows: 35
(A) A penalty of three percent of the amount of tax delinquent is 36
assessed on the tax delinquent on June 1st of the year in which the 37
tax is due. 38
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(B) An additional penalty of eight percent is assessed on the 1
delinquent tax amount on December 1st of the year in which the tax is 2
due. 3
(iii) Penalties may not be assessed on residential real property 4
with four or fewer units per taxable parcel, including manufactured/5
mobile homes as defined in RCW 59.20.030. 6
(c)(i) If a taxpayer is successfully participating in a payment 7
agreement under subsection (15)(b) of this section or a partial 8
payment program pursuant to subsection (15)(c) of this section, the 9
county treasurer may not assess additional penalties on delinquent 10
taxes that are included within the payment agreement. Interest and 11
penalties that have been assessed prior to the payment agreement 12
remain due and payable as provided in the payment agreement.13
(ii) The following remain due and payable as provided in any 14
payment agreement: 15
(A) Interest that has been assessed prior to the payment 16
agreement; and 17
(B) Penalties assessed prior to January 1, 2022, that have been 18
assessed prior to the payment agreement. 19
(6) A county treasurer must provide notification to each taxpayer 20
whose taxes have become delinquent under subsections (4) and (5) of 21
this section. The delinquency notice must specify where the taxpayer 22
can obtain information regarding: 23
(a) Any current tax or special assessments due as of the date of 24
the notice; 25
(b) Any delinquent tax or special assessments due, including any 26
penalties and interest, as of the date of the notice; and27
(c) Where the taxpayer can pay his or her property taxes directly 28
and contact information, including but not limited to the phone 29
number, for the statewide foreclosure hotline recommended by the 30
Washington state housing finance commission. 31
(7) Within 90 days after the expiration of two years from the 32
date of delinquency (when a taxpayer's taxes have become delinquent), 33
the county treasurer must provide the name and property address of 34
the delinquent taxpayer to a homeownership resource center or any 35
other designated local or state entity recommended by the Washington 36
state housing finance commission. 37
Collection of foreclosure costs.38
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(8)(a) When real property taxes become delinquent and prior to 1
the filing of the certificate of delinquency, the treasurer is 2
authorized to assess and collect tax foreclosure avoidance costs.3
(b) When tax foreclosure avoidance costs are collected, such 4
costs must be credited to the county treasurer service fund account, 5
except as otherwise directed. 6
(c) For purposes of chapter 84.64 RCW, any taxes, interest, or 7
penalties deemed delinquent under this section remain delinquent 8
until such time as all taxes, interest, and penalties for the tax 9
year in which the taxes were first due and payable have been paid in 10
full. 11
Periods of armed conflict.12
(9) Subsection (5) of this section notwithstanding, no interest 13
or penalties may be assessed during any period of armed conflict 14
regarding delinquent taxes imposed on the personal residences owned 15
by active duty military personnel who are participating as part of 16
one of the branches of the military involved in the conflict and 17
assigned to a duty station outside the territorial boundaries of the 18
United States. 19
State of emergency.20
(10) During a state of emergency declared under RCW 21
43.06.010(12), the county treasurer, on his or her own motion or at 22
the request of any taxpayer affected by the emergency, may grant 23
extensions of the due date of any taxes payable under this section as 24
the treasurer deems proper. 25
Retention of funds from interest.26
(11) All collections of interest on delinquent taxes must be 27
credited to the county current expense fund. 28
(12) For purposes of this chapter, "interest" means both interest 29
and penalties. 30
Retention of funds from property foreclosures and sales.31
(13) The direct cost of foreclosure and sale of real property, 32
and the direct fees and costs of distraint and sale of personal 33
property, for delinquent taxes, must, when collected, be credited to 34
the operation and maintenance fund of the county treasurer 35
prosecuting the foreclosure or distraint or sale; and must be used by 36
the county treasurer as a revolving fund to defray the cost of 37
further foreclosure, distraint, and sale because of delinquent taxes 38
without regard to budget limitations and not subject to indirect 39
costs of other charges. 40
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Tax due dates and options for tax payment collections.1
Electronic billings and payments.2
(14) For purposes of this chapter, and in accordance with this 3
section and RCW 36.29.190, the treasurer may collect taxes, 4
assessments, fees, rates, interest, and charges by electronic billing 5
and payment. Electronic billing and payment may be used as an option 6
by the taxpayer, but the treasurer may not require the use of 7
electronic billing and payment. Electronic bill presentment and 8
payment may be on a monthly or other periodic basis as the treasurer 9
deems proper for: 10
(a) Delinquent tax year payments; and 11
(b) Prepayments of current tax. 12
Tax payments.13
Prepayment for current taxes.14
(15)(a) The treasurer may accept prepayments for current year 15
taxes by any means authorized. All prepayments must be paid in full 16
by the due date specified in subsection (16) of this section.17
Payment agreements for current year taxes.18
(b)(i) The treasurer may provide, by electronic means or 19
otherwise, a payment agreement that provides for payment of current 20
year taxes, inclusive of prepayment collection charges. The payment 21
agreement must be signed by the taxpayer and treasurer or the 22
treasurer's deputy prior to the sending of an electronic or 23
alternative bill, which includes a payment plan for current year 24
taxes. 25
Payment agreements for delinquent year taxes.26
(ii)(A) The treasurer may provide, by electronic means or 27
otherwise, a payment agreement for payment of past due delinquencies. 28
The payment agreement must be signed by the taxpayer and treasurer or 29
the treasurer's deputy prior to the sending of an electronic or 30
alternative bill, which includes a payment plan for past due 31
delinquent taxes and charges. 32
(B) Tax payments received by a treasurer for delinquent year 33
taxes from a taxpayer participating on a payment agreement must be 34
applied first to the oldest delinquent year unless such taxpayer 35
requests otherwise. 36
Partial payments: Acceptance of partial payments for current and 37
delinquent taxes.38
(c)(i) In addition to the payment agreement program in (b) of 39
this subsection, the treasurer may accept partial payment of any 40
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current and delinquent taxes including interest and penalties by any 1
means authorized including electronic bill presentment and payments.2
(ii) All tax payments received by a treasurer for delinquent year 3
taxes from a taxpayer paying a partial payment must be applied first 4
to the oldest delinquent year unless such taxpayer requests 5
otherwise. 6
Payment for delinquent taxes.7
(d) Payments on past due taxes must include collection of the 8
oldest delinquent year, which includes interest, penalties, and taxes 9
within an eighteen-month period, prior to filing a certificate of 10
delinquency under chapter 84.64 RCW or distraint pursuant to RCW 11
84.56.070. 12
Due date for tax payments.13
(16) All taxes upon real and personal property made payable by 14
the provisions of this title are due and payable to the treasurer on 15
or before the 30th day of April and are delinquent after that date. 16
The remainder of the tax is due and payable on or before the 17
following 31st of October and is delinquent after that date. All 18
other assessments, fees, rates, and charges are delinquent after the 19
due date. 20
Electronic funds transfers.21
(17) A county treasurer may authorize payment of:22
(a) Any current property taxes due under this chapter by 23
electronic funds transfers on a monthly or other periodic basis; and24
(b) Any past due property taxes, penalties, and interest under 25
this chapter by electronic funds transfers on a monthly or other 26
periodic basis. Delinquent taxes are subject to interest and 27
penalties, as provided in subsection (5) of this section. All tax 28
payments received by a treasurer from a taxpayer paying delinquent 29
year taxes must be applied first to the oldest delinquent year unless 30
such taxpayer requests otherwise. 31
Payment for administering prepayment collections.32
(18) The treasurer must pay any collection costs, investment 33
earnings, or both on past due payments or prepayments to the credit 34
of a county treasurer service fund account to be created and used 35
only for the payment of expenses incurred by the treasurer, without 36
limitation, in administering the system for collecting prepayments.37
Waiver of interest and penalties for qualified taxpayers subject 38
to foreclosure.39
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(19) No earlier than 60 days prior to the date that is three 1
years after the date of delinquency, the treasurer must waive all 2
outstanding interest and penalties on delinquent taxes due from a 3
taxpayer if the property is subject to an action for foreclosure 4
under chapter 84.64 RCW and the following requirements are met:5
(a) The taxpayer is income-qualified under RCW 84.36.381(5)(a), 6
as verified by the county assessor; 7
(b) The taxpayer occupies the property as their principal place 8
of residence; and 9
(c) The taxpayer has not previously received a waiver on the 10
property as provided under this subsection. 11
Definitions.12
(20) The definitions in this subsection apply throughout this 13
section unless the context clearly requires otherwise.14
(a) "Electronic billing and payment" means statements, invoices, 15
or bills that are created, delivered, and paid using the internet. 16
The term includes an automatic electronic payment from a person's 17
checking account, debit account, or credit card. 18
(b) "Internet" has the same meaning as provided in RCW 19
19.270.010. 20
(c) "Tax foreclosure avoidance costs" means those direct costs 21
associated with the administration of properties subject to and prior 22
to foreclosure. Tax foreclosure avoidance costs include:23
(i) Compensation of employees for the time devoted to 24
administering the avoidance of property foreclosure; and25
(ii) The cost of materials, services, or equipment acquired, 26
consumed, or expended in administering tax foreclosure avoidance 27
prior to the filing of a certificate of delinquency.28
PART IV29
MISCELLANEOUS30
NEW SECTION. Sec. 401. This act applies to taxes levied for 31
collection in 2026 and thereafter.32
NEW SECTION. Sec. 402. This act is necessary for the support of 33
the state government and its existing public institutions.34
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p. 15 SB 5798