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Paying & Understanding Property Taxes

How Assessed Values Effect Taxes

Learn how property values are assessed and what the office does.

Property Tax 101

importance of property tax and how it supports local infrastructure.

Property taxes levied each year are composed of regular levies adopted by various units of government and special levies approved by the voters to fund a specific purpose (i.e., school maintenance & operation, emergency medical service and bond repayment). The tax amount is calculated by multiplying the combined levy rate for each local area times the assessed value of the property listed on the county tax roll.

Property taxes are payable each year with the full tax due by April 30th. However, state law provides that if the amount due is $50.00 or more and, if one half of the tax is paid before April 30th, the second half will be due and payable on October 31st. If the owner of real property or a mobile home fails to pay the first half tax before April 30th, the tax can be brought current before October 31st, by paying the first half tax and the applicable interest and penalties on the full year delinquent amount. If the owner of other personal property fails to pay the first half tax before April 30th, the full year tax, along with applicable interest and penalties, becomes due and payable. 

Delinquent Taxes - Penalty & Interest
Taxes are considered delinquent if not received or postmarked by the due date. Failure to pay the first half tax by April 30 makes the full year tax delinquent on May 1st with statutory interest and penalties charged as follows: Interest is calculated at 1% per month on the full year tax, until paid in full. A penalty of 3% is imposed on current year taxes delinquent on June 1, and an additional penalty of 8% is imposed on current year taxes delinquent on December 1.

Real Property with taxes delinquent 3 years or more is subject to foreclosure and sale.

Personal Property with delinquent taxes is subject to immediate distraint and sale.

When paying delinquent taxes, please contact the treasurer's office at (360) 249-3751 for the correct interest and penalty. Delinquent payments without penalty and interest will be returned. Partial payments cannot be accepted. 

Taxes Paid Under Protest
To preserve your right to seek a court ordered refund, your protest must be in writing and must comply with the requirements of the law. (RCW 84.68.020) 

Senior Citizens & Disabled Persons Tax Relief
Please see Washington State's Department of Revenue's brochure: Property Tax Exemptions for Senior Citizens and Disabled Persons 

Property Tax FAQs

Property taxes are based on:

  • The value of your property (set by the County Assessor)

  • The tax rates set by schools, cities, fire districts, and other local governments

Washington State law (RCW 84.55) limits how much most taxing districts can increase their total property tax collection each year.

The County Assessor sets your property’s value based on:

  • Market sales in your area

  • Property size and features

  • Land and building value

By law (RCW 84.40), property must be valued at 100% of true and fair market value.

In Washington State:

  • First half is due April 30

  • Second half is due October 31

If your total tax is under $50, the full amount is due April 30.

Payments received after the due date may have interest and penalties added (RCW 84.56).

Your tax bill can increase because:

  • Voters approved a levy

  • A new levy was added

  • Local districts increased their levy (within state limits)

Your tax bill is based on both value and tax rates.

If you disagree with your assessed value:

  • You may file an appeal with the County Board of Equalization.

  • Appeals must be filed within 30 days of the value notice (or by July 1, whichever is later).

Appeals are about value, not the tax rate.

You may qualify for:

  • Senior Citizen / Disabled Person Property Tax Exemption

  • Property Tax Deferral Program

These programs are authorized under RCW 84.36 and managed by the Assessor’s Office.

Contact the Assessor to see if you qualify.

Late payments are charged:

  • Interest (1% per month)

  • Penalties after June 1 and December 1

If taxes remain unpaid for three years, the property may be subject to foreclosure (RCW 84.64).

Property taxes fund local services such as:

  • Public schools

  • Fire protection

  • Law enforcement

  • Roads and bridges

  • Libraries

  • Public health

The County Treasurer collects the taxes. The County distributes them to the correct districts.

You can:

  • View your tax statement online

  • Look up your parcel number

  • See how much goes to each taxing district

Your tax statement shows each district and the amount it receives.

You can visit the Washington State Department of Revenue website for:

  • Property tax limits

  • Exemption programs

  • State property tax rules

  • Levy information

You can also contact your County Assessor or Treasurer for local help.

Property Tax FAQs

Property taxes are based on:

  • The value of your property (set by the County Assessor)

  • The tax rates set by schools, cities, fire districts, and other local governments

Washington State law (RCW 84.55) limits how much most taxing districts can increase their total property tax collection each year.

The County Assessor sets your property’s value based on:

  • Market sales in your area

  • Property size and features

  • Land and building value

By law (RCW 84.40), property must be valued at 100% of true and fair market value.

In Washington State:

  • First half is due April 30

  • Second half is due October 31

If your total tax is under $50, the full amount is due April 30.

Payments received after the due date may have interest and penalties added (RCW 84.56).

Your tax bill can increase because:

  • Voters approved a levy

  • A new levy was added

  • Local districts increased their levy (within state limits)

Your tax bill is based on both value and tax rates.

If you disagree with your assessed value:

  • You may file an appeal with the County Board of Equalization.

  • Appeals must be filed within 30 days of the value notice (or by July 1, whichever is later).

Appeals are about value, not the tax rate.

You may qualify for:

  • Senior Citizen / Disabled Person Property Tax Exemption

  • Property Tax Deferral Program

These programs are authorized under RCW 84.36 and managed by the Assessor’s Office.

Contact the Assessor to see if you qualify.

Late payments are charged:

  • Interest (1% per month)

  • Penalties after June 1 and December 1

If taxes remain unpaid for three years, the property may be subject to foreclosure (RCW 84.64).

Property taxes fund local services such as:

  • Public schools

  • Fire protection

  • Law enforcement

  • Roads and bridges

  • Libraries

  • Public health

The County Treasurer collects the taxes. The County distributes them to the correct districts.

You can:

  • View your tax statement online

  • Look up your parcel number

  • See how much goes to each taxing district

Your tax statement shows each district and the amount it receives.

You can visit the Washington State Department of Revenue website for:

  • Property tax limits

  • Exemption programs

  • State property tax rules

  • Levy information

You can also contact your County Assessor or Treasurer for local help.