Pay my property tax or appeal my property assessment

Where do I pay my property tax?

All property taxes are paid to the county treasurer’s office where the property is located. We’ve provided contact information for Washington’s 39 counties to assist you.

How do I appeal my property assessment?

Appeals of assessed valuation are made to the county board of equalization. Contact your county assessor or board of equalization for forms and information regarding the deadline to file your appeal. Additional information regarding property valuation appeals is available in our publication Appealing Your Property Tax Valuation to the County Board of Equalization (pdf).

• Appeal form – Taxpayer Petition to the County Board of Equalization for Review of Real Property Valuation Determination (doc).
• Other types of appeal forms (Forestland, Reconvene, Current Use, Leasehold Excise Tax, Senior Citizen/Disabled Exemption, Personal Property).

How is property value determined?

The county assessor must determine the fair market value of property using one or more of three generally accepted appraisal methods: The Market approach, Cost Approach, or Income Approach. Further detailed explanations on these methods can be found in our publication, A Homeowner's Guide to Property Taxes. The frequency of changes in value to your property depends on your county's revaluation cycle (see page 6 of our publication, Comparison of County Assessor's Statistics report).

What if I can’t pay my property taxes?

After April 30th, property taxes are considered delinquent and subject to 1% interest per month.  If your taxes are still delinquent on June 1st, you are subject to a 3% penalty.  Interest continues to accrue until the taxes are paid in full.  If you pay the first half of your taxes by April 30th, but fail to pay the second half by October 31st, the unpaid portion is subject to 1% interest per month.  Any taxes still owing on December 1st are subject to an additional 8% penalty.

For example, if you pay your 2009 property taxes on December 31, 2009, the amount due includes 8% interest (May through December) and an 11% penalty.

At what point will the county begin the foreclosure process if my property taxes aren’t paid?

Contact your local county treasurer regarding the foreclosure process for your county.  They can tell you about the treasurer’s timing of events regarding the foreclosure of real property.  They will also have the specific information regarding your situation, including whether they will take payments.  To find contact information for your county, see our list of county treasurers and assessors.

Additional information about the foreclosure process:

• Right of redemption
  You have the right to redeem your property prior to it being sold at a tax auction.  See RCW 84.64.070 for more information.

• Property tax deferrals and exemptions
  You may qualify for a property tax exemption or deferral.  See our list of property tax exemption and deferral programs.

• Deferral of property taxes
  Depending on your income, you can defer property tax payments.  See property tax exemptions and deferrals for more information. 

• Attorney General’s Office
  The Washington State Attorney General’s Office has some helpful information if you are facing foreclosure on your property.

Where can I find information about property tax foreclosure sales?

Contact your local county treasurer for information about foreclosure sales.