Property Tax

Intended audience: county assessors, nonprofit homeownership development organizations, community land trusts, qualified cooperative associations, mutual self-help housing organizations.

This special notice adds information to the previous Special Notices published on Nov. 21, 2016, June 7, 2018, and July 29, 2019.

Intended audience: County assessors, county treasurers, taxing districts, local governments, and program participants.

Beginning June 6, 2024, accessory dwelling units may be eligible for certain property tax assistance programs available to individuals. This change applies to property taxes collected in 2025 and after.

Intended audience: County assessors, county treasurers, taxing districts, and local governments.

The 2021 Legislature passed Engrossed Substitute House Bill (ESHB) 1189, effective July 25, 2021. The bill authorizes local governments to establish Local Tax Increment Finance (LTIF) areas or “increment areas” to fund certain public improvements. The bill creates Chapter 39.114 Revised Code of Washington (RCW) and amends RCW 84.55.010 and RCW 84.55.120.

Intended audience: County assessors, county treasurers, taxing districts, and local governments.

The 2024 Legislature passed several bills relating to property tax administration. The effective date for these bills is June 6, 2024, unless otherwise noted.

Intended audience: County assessor's, local governments, veterans’ organizations, widows or widowers of veterans. 

The 2024 Legislature passed two bills relating to the Property Tax Assistance Program for Widows or Widowers of Veterans. The effective date for these bills is June 6, 2024.

Intended audience: County assessors, county treasurers, taxing districts, local governments, and nonprofit organizations operating registered recovery residences.

Intended audience: county assessors, property tax exemption and deferral program participants.

The 2023 Legislature passed Substitute House Bill 1355 (SHB 1355), which makes changes to the property tax exemption and deferral programs for senior citizens, persons with disabilities, and disabled veterans.

Intended audience: County assessors, county treasurers, taxing districts, and local governments.

The 2023 Legislature passed several bills relating to property tax administration. The effective date for these bills is July 23, 2023, unless otherwise noted.

Intended audience: County treasurers, county assessors, and taxpayers.

The Legislature has modified the interest and penalty provisions for delinquent personal property taxes and clarified the interest rate for property taxes on both real and personal property. These changes are a result of the passage of Engrossed House Bill 1982 (EHB 1982 (2022)) which amended RCW 84.56.020, effective March 24, 2022. This Special Notice provides an overview of the bill’s modifications to state law.

Intended audience: County assessors, county treasurers, taxing districts, and local governments.

The 2022 Legislature passed several bills relating to property tax administration. The effective date for these bills is June 9, 2022, unless otherwise noted.