Behind on Property Taxes in Washington?

Back Taxes in Washington: Your Options

This page explains what happens in Washington when property taxes on land go unpaid. It covers the due dates, interest and penalties, the county foreclosure that can start after three years, how to redeem before the sale, and the choices you have. It is written for owners of vacant land, including people who inherited a lot with back taxes.

Back taxes do not stop you from selling. Until the county sells the parcel at its tax foreclosure sale, you still own it, and you can pay the taxes or sell the land and have the taxes paid at closing from the sale. This page is general information, not legal or tax advice. For your own parcel, ask the county treasurer or a Washington attorney.

When Washington property taxes become delinquent

Each county treasurer collects property tax. The full year's tax is due on April 30. You may pay half by April 30 and the second half by October 31 (RCW 84.56.020).

Any part not paid by its due date is delinquent the next day. If you miss the April 30 half, that half and its interest and any penalties stay due, and the second half is still due October 31.

Penalties and interest on late taxes

Since January 1, 2023, the interest rate depends on the kind of property (RCW 84.56.020). Residential property with four or fewer units per parcel pays 9 percent per year and no penalties. All other property pays 12 percent per year, charged at 1 percent per month, plus penalties.

For property that pays penalties, a 3 percent penalty is added on June 1 of the year the tax became delinquent, and another 8 percent on December 1 (RCW 84.56.020). The statute does not say whether a vacant lot counts as residential. Ask your county treasurer which rate applies to your parcel.

What the county does next

In Washington the county, not an investor, holds the tax debt. Three years after the date of delinquency, the county treasurer issues a certificate of delinquency and starts a foreclosure case in superior court in the county's name (RCW 84.64.050). The certificate can cover all unpaid years with interest and costs.

The county sends notice by certified mail to the owners and to anyone with a recorded interest or lien, or publishes it in a local newspaper. The notice gives 30 days to appear and defend or to pay (RCW 84.64.050). After the court enters judgment, the treasurer sells the parcel at public auction, in person or online. The minimum bid is the taxes, interest and costs, and the buyer receives a tax deed (RCW 84.64.080).

If the sale brings more than the debt, the owner of record can claim the extra money. The claim must be made within three years, or the money goes to the county (RCW 84.64.080). Each county sets its own sale dates, so confirm the schedule with the treasurer.

Redemption: getting your land back

You can stop the foreclosure by paying the taxes, interest and costs to the county treasurer at any time before the day of the sale (RCW 84.64.060). The treasurer gives you a receipt.

There is no redemption period after the sale. Once the treasurer sells the parcel and issues the tax deed, the land belongs to the buyer. The only thing left for the former owner is a claim for any surplus money.

Your options if you are behind

You have more choices while the redemption right is still open. The earlier you act, the less interest and cost you pay.

• Pay the full amount due. Ask the tax office for a payoff figure for the day you plan to pay.
• Ask about a payment agreement. State law lets the county treasurer set up a payment agreement for past due taxes and accept partial payments (RCW 84.56.020). Each county decides its own terms, and interest keeps running.
• Redeem before the deadline. Get the exact last day in writing from the office that holds the record.
• Sell the land. A sale pays the back taxes at closing. You can get a cash offer for your Washington land within 24 hours, with no fees or commissions, and we pay the closing costs.

Selling land with back taxes in Washington

You can sell land that has unpaid taxes. The taxes, interest and costs owed on the parcel are paid at closing from the sale money, and you receive the rest. This works until the redemption right ends. In Washington that means any time before the county's foreclosure sale.

EasyLotBuyer buys vacant land with back taxes, liens, title issues and no road access, and buys from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale.

Where to check your tax status

Your county treasurer can tell you which years are unpaid, the payoff amount, and whether the parcel is in foreclosure. The Washington Department of Revenue keeps a list of county assessor and treasurer websites for all 39 counties. Most treasurers have an online parcel search.