Title 84 — Title 84 PROPERTY TAXES
29 chapters · 615 sections in this title.
RCW 84.56.010 Establishment of tax rolls by treasurer—Public record—Tax roll account—Authority to receive, collect taxes.
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On or before the first Monday in January next succeeding the date of levy of taxes the county treasurer shall establish tax rolls of his or her county as certified by the county assessor for such assessment year, and said rolls shall be preserved as a public record in the office …
RCW 84.56.020 Taxes collected by treasurer—Dates of delinquency—Tax statement notice concerning payment by check—Interest—Penalties—Extensions during state of emergency.
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*** CHANGE IN 2026 *** (SEE 6162-S.SL) ***Treasurers' tax collection duties.(1) The county treasurer must be the receiver and collector of all taxes extended upon the tax rolls of the county, whether levied for state, county, school, bridge, road, municipal or other purposes, and…
RCW 84.56.022 Tax statement to show voter-approved levies.
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Each tax statement shall show the amount of voter-approved: (1) Regular levies except those authorized in RCW 84.55.050; and (2) excess levies. Such amounts may be shown either as a dollar amount or as a percentage of the total amount of taxes.[ 1995 c 180 s 1; 1994 c 301 s 48.]
RCW 84.56.025 Waiver of interest and penalties—Circumstances—Provision of death certificate and affidavit for certain waivers.
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(1) The interest and penalties for delinquencies on property taxes must be waived by the county treasurer if the notice for these taxes due, as provided in RCW 84.56.050, was not sent to a taxpayer due to error by the county. Where waiver of interest and penalties has occurred, t…
RCW 84.56.029 Payment assistance.
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(1) If a taxpayer requests assistance for payment of current year or delinquent taxes, the county assessor, if applicable:(a) May assist the taxpayer in applying for a property tax exemption program under RCW 84.36.379 through 84.36.389;(b) May assist the taxpayer in applying for…
RCW 84.56.035 Special assessments, excise taxes, or rates and charges—Collection by county treasurer authorized.
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A local government authorized both to impose and to collect any special assessments, excise taxes, or rates or charges may contract with the county treasurer or treasurers within which the local government is located to collect the special assessments, excise taxes, rates, or cha…
RCW 84.56.050 Treasurer's duties on receiving rolls—Notice of taxes due.
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(1) On receipt of the certification of the tax rolls from the county assessor, the county treasurer must transfer all real and personal property taxes from the rolls to the treasurer's tax roll, and must carry forward to the current tax rolls a memorandum of all delinquent taxes …
RCW 84.56.060 Tax receipts—Current tax only may be paid.
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The county treasurer upon receiving any tax paid in cash, shall give to the person paying the same a receipt. The treasurer shall record the payment of all taxes in the treasurer's records by parcel. The owner or owners of property against which there are delinquent taxes, shall …
RCW 84.56.070 Personal property—Distraint and sale, notice, property incapable of manual delivery, property about to be removed or disposed of—Refund of excess—Mobile or manufactured homes, waiver of interest and penalties.
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(1) The county treasurer must proceed to collect all personal property taxes after first completing the tax roll for the current year's collection.(2) The treasurer must give notice by mail to all persons charged with personal property taxes, and if the taxes are not paid before …
RCW 84.56.075 Issuance of warrant by court for property subject to distraint.
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(1) When there is probable cause to believe that there is property within the county subject to distraint pursuant to RCW 84.56.070 or 84.56.090, any judge of the superior court or district court in the county in which such property is located may, upon the request of the county …
RCW 84.56.090 Distraint and sale of property about to be removed, dissipated, sold, or disposed of—Computation of taxes, entry on rolls, tax liens.
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(1) Whenever in the judgment of the assessor or the county treasurer personal property is being removed or is about to be removed from the state, or is being dissipated or about to be dissipated, or is being or about to be sold, disposed of, or removed from the county so as to je…
RCW 84.56.120 Removal of property from county or state after assessment without paying tax.
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After personal property has been assessed, it shall be unlawful for any person to remove the personal property subject to tax liens created pursuant to RCW 84.60.010 and 84.60.020 from the county in which the property was assessed and from the state until taxes and interest are p…
RCW 84.56.150 Removal of personalty—Certification of tax by treasurer.
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If any person, firm, or corporation removes from one county to another in this state personal property that has been assessed in the former county for a tax that is unpaid at the time of such removal, the treasurer of the county from which the property is removed must certify to …
RCW 84.56.160 Certification of statement of taxes and delinquency.
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The treasurer of any county of this state shall have the power to certify a statement of taxes and delinquencies of any person, firm, company or corporation, or of any tax on personal property together with all penalties and delinquencies, which statement shall be under seal and …
RCW 84.56.170 Collection of certified taxes—Remittance.
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The treasurer of any county of this state receiving the certified statement provided for in RCW 84.56.150 and 84.56.160, shall have the same power to collect the taxes, penalties and delinquencies so certified as the treasurer has to collect the personal taxes levied on personal …
RCW 84.56.200 Removal of timber or improvements on which tax is delinquent—Penalty.
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It shall be unlawful for any person, firm or corporation to remove any timber from timbered lands, no portion of which is occupied for farming purposes by the owner thereof, or to remove any building or improvements from lands, upon which taxes are delinquent until the taxes ther…
RCW 84.56.210 Severance of standing timber assessed as realty—Timber tax may be collected as personalty tax.
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Whenever standing timber which has been assessed as real estate is severed from the land as part of which it was so assessed, it may be considered by the county assessor as personal property, and the county treasurer shall thereafter be entitled to pursue all of the rights and re…
RCW 84.56.220 Lien of personalty tax follows insurance.
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In the event of the destruction of personal property, the lien of the personal property tax shall attach to and follow any insurance that may be upon the property and the insurer shall pay to the county treasurer from the insurance money all taxes, interest and costs that may be …
RCW 84.56.230 Monthly distribution of taxes collected.
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On the first day of each month the county treasurer shall distribute pro rata to those taxing districts for which the county treasurer also serves as the district treasurer, according to the rate of levy for each fund, the amount collected as consolidated tax during the preceding…
RCW 84.56.240 Cancellation of uncollectible personal property taxes—Cancellation of personal property taxes when the cost of collection exceeds the amount due.
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If the county treasurer is unable, for the want of goods or chattels whereupon to levy, to collect by distress or otherwise, the taxes, or any part thereof, or it is the opinion of the treasurer that the cost of such collection and distraint set out in RCW 84.56.070 would cost th…
RCW 84.56.250 Penalty for willful noncollection to file delinquent list.
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(1) If any county treasurer willfully refuses to collect any taxes assessed upon personal property, where the same is collectible, or to file the delinquent list and affidavit, as provided in RCW 84.56.300, the treasurer shall be held, in his or her next settlement with the count…
RCW 84.56.260 Continuing responsibility to collect taxes, special assessments, fees, rates, or other charges.
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The power and duty to levy on property and collect any tax due and unpaid shall be the responsibility of the county treasurer until the tax is paid; and the certification of the assessment roll shall continue in force and confer authority upon the treasurer to whom the same was i…
RCW 84.56.270 Court cancellation of personalty taxes more than four years delinquent.
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The county treasurer of any county of the state of Washington, after he or she has first received the approval of the board of county commissioners of such county, through a resolution duly adopted, is hereby empowered to petition the superior court in or for his or her county to…
RCW 84.56.280 Settlement with state for state taxes—Penalty.
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Immediately after the last day of each month, the county treasurer shall pay over to the state treasurer the amount collected by the county treasurer and credited to the various state funds, but every such payment shall be subject to correction for error discovered. If they are n…
RCW 84.56.290 Adjustment with state for reduced or canceled taxes and for taxes on assessments not on the certified assessment list.
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Whenever any tax shall have been heretofore, or shall be hereafter, canceled, reduced or modified in any final judicial, county board of equalization, state board of tax appeals, or administrative proceeding; or whenever any tax shall have been heretofore, or shall be hereafter c…
RCW 84.56.300 Annual report of collections to county auditor.
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On the first Monday of February of each year the county treasurer shall balance up the tax rolls as of December 31 of the prior year in the treasurer's hands and with which the treasurer stands charged on the roll accounts of the county auditor. The treasurer shall then report to…
RCW 84.56.310 Interested person may pay real property taxes—Limitation.
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Any person being the owner or having an interest in an estate or claim to real property against which taxes have not been paid may pay the same and satisfy the lien at any time before the filing of a certificate of delinquency against the real property. The person or authority wh…
RCW 84.56.320 Recovery by occupant or tenant paying realty taxes.
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When any tax on real property is paid by or collected of any occupant or tenant, or any other person, which, by agreement or otherwise, ought to have been paid by the owner, lessor, or other party in interest, such occupant, tenant, or other person may recover by action the amoun…
RCW 84.56.330 Payment by mortgagee or other lienholder.
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Any person who has a lien by mortgage or otherwise, upon any real property upon which any taxes have not been paid, may pay such taxes, and the interest, penalty and costs thereon; and the receipt of the county treasurer or other collecting official shall constitute an additional…
RCW 84.56.335 Manufactured/mobile home or park model trailer landlord tax responsibility.
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(1) Except as provided in subsection (2) of this section, if the landlord of a manufactured/mobile home park takes ownership of a manufactured/mobile home or park model trailer with the intent to resell or rent the same after (a) the manufactured/mobile home or park model trailer…
RCW 84.56.340 Payment on part of parcel or tract or on undivided interest or fractional interest—Division—Certification—Appeal.
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Any person desiring to pay taxes upon any part or parts of real property heretofore or hereafter assessed as one parcel, or tract, or upon such person's undivided fractional interest in such a property, may do so by applying to the county assessor, who must carefully investigate …
RCW 84.56.345 Alteration of property lines—Payment of taxes and assessments.
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Every person who offers a document to the auditor of the proper county for recording that results in any division, alteration, or adjustment of real property boundary lines, except as provided for in RCW 58.04.007(1) and 84.40.042(1)(c), must present a certificate of payment from…
RCW 84.56.360 Separate ownership of improvements—Separate payment authorized.
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In any case where buildings, structures or improvements are held in separate ownership from the fee as a part of which they have been assessed for the purpose of taxation, any person desiring to pay separately the tax upon the buildings, structures or improvements may do so under…
RCW 84.56.370 Separate ownership of improvements—Procedure for segregation of improvement tax.
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Such person may apply to the county assessor for a certificate showing the total assessed value of the land together with all buildings, structures or improvements located thereon and the assessed value of the building, structure or improvement the tax upon which the applicant de…
RCW 84.56.380 Separate ownership of improvements—Segregation or payment not to release lien.
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A segregation or payment under RCW 84.56.360 and 84.56.370 shall not release the land or the building, structure or improvement paid on from any tax lien to which it would otherwise be subject.[ 1961 c 15 s 84.56.380. Prior: 1939 c 155 s 3; RRS s 11264-3.]
RCW 84.56.430 Relisting and relevy of tax adjudged void.
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If any tax or portion of any tax heretofore or hereafter levied on any property liable to taxation is prevented from being collected for any year or years, by reason of any erroneous proceeding connected with either the assessment, listing, equalization, levying or collection the…
RCW 84.56.440 Ships and vessels—Collection of fees and taxes—Delinquent fees and taxes—Extensions during state of emergency—Withholding decal for failure to pay taxes or fees.
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(1) The department of revenue shall collect the derelict vessel removal fee imposed under RCW 79.100.180 and all ad valorem taxes upon ships and vessels listed with the department in accordance with RCW 84.40.065, and all applicable interest and penalties on such taxes and fees. …