Property Tax Due Dates in Washington

Washington State property taxes are administered at the county level. Property is assessed at 100% of its true and fair market value as of January 1. Washington levies both a state property tax (used for schools) and local taxes (county, city, school district, fire district, and others). The combined rates vary significantly by county. Washington's property tax system has strong protections for seniors and low-income homeowners, including an exemption that reduces or eliminates taxes for qualifying households regardless of property value.

Washington property taxes are paid in two equal installments: First half: Due April 30 Second half: Due October 31 If the total tax is under $50, the full amount is due April 30. An interest charge of 12% per year applies to late payments, plus a 3% penalty on the first half and 8% on the second half if unpaid. Most counties offer online payment through the county treasurer's website. Contact your county for payment options.

Washington's main property tax relief programs: Senior and Disabled Exemption — One of the most generous in the country. Qualifying Washington residents who are 61 or older (or disabled) with income under $84,000 (2024) receive an exemption from all excess levies and a reduction in the state levy. For the lowest income tier (under $40,447), taxes are capped at 1% of the assessed value of the residence. Apply with your county assessor. Current Use Assessment (Farm and Forest) — Agricultural land, timberland, and open space land may qualify for assessment at their current use value rather than market value. Property Tax Deferral — Qualifying seniors and disabled residents may defer property taxes as a lien on the property, payable upon sale.

Washington property tax appeals go to the county Board of Equalization: Deadline: File an appeal with the county Board of Equalization by July 1 (or within 30 days of your assessment notice if received after June 1). Process: The board meets July through October. Present comparable sales or evidence that the market value is lower than assessed. Further appeal: Appeal county Board of Equalization decisions to the Washington State Board of Tax Appeals (BTA) within 30 days.