PO BOX 47478 | OLYMPIA, WASHINGTON 98504-7478 | 360-705-6705 | dor.wa.gov
For tax assistance or to request this document in an alternate format, visit dor.wa.gov or call
360-705-6705. Teletype (TTY) users may use the Washington Relay Service by calling 711.
Legislave changes to delinquent property taxes
The Legislature has modied the interest and penalty provisions for delinquent personal property
taxes and claried 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, eecve March 24, 2022. This Special Noce provides an overview of
the bill’s modicaons to state law.
Real and personal property - interest on delinquent taxes
• From January 1, 2022, unl December 31, 2022, the interest rate for all delinquent real and
personal property taxes is 12%.
• Beginning January 1, 2023, for taxes levied in 2023 or aer, the interest rate for all delinquent
taxes for residenal real property with four or fewer units per taxable parcel, (including
manufactured/mobile homes) is 9%. The interest rate for all other property, including personal
property, remains 12%.
Real and personal property - penales on delinquent taxes
• From January 1, 2022, unl December 31, 2022, penales are not assessed on any delinquent
taxes for real or personal property.
• Beginning January 1, 2023, for taxes levied for 2023 and aer, delinquent taxes are subject to
penales for nonresidenal real property, residenal real property with greater than four units
per taxable parcel and for all personal property. However, residenal property with four or
fewer units per taxable parcel will no longer be subject to penales.
Special Notice
Intended audience: County treasurers, county assessors, and
taxpayers.
Sept. 29, 2022
PO BOX 47478 | OLYMPIA, WASHINGTON 98504-7478 | 360-705-6705 | dor.wa.gov
For tax assistance or to request this document in an alternate format, visit dor.wa.gov or call
360-705-6705. Teletype (TTY) users may use the Washington Relay Service by calling 711.
Table 1.
Taxes levied for Interest Penales
2021 and prior years
All real and personal property 12% 3% on June 1 and 8% on December 1
2022
All real and personal property 12% No penales
2023 and future years
Residenal parcel four or fewer units 9% No penales
All other real and personal property 12% 3% on June 1 and 8% on December 1
Quesons and answers
I own a residenal parcel that I rent commercially. I failed to pay my 2022 property taxes mely.
Assuming I pay 2023 taxes mely and pay the delinquent 2022 taxes, what will the interest rate
on the delinquent taxes be, and will I owe penales?
The interest rate for delinquent 2022 taxes is 12%, there are no penales on delinquent property
taxes in 2022. Although this property is rented, it is sll considered a residenal parcel with four or
fewer units. Please refer to Table 1.
I was unable to pay my 2021 and 2022 property taxes for my residence on me and they are now
delinquent. I will likely not be able to pay my property taxes unl 2024. What is the interest rate
on the delinquent taxes due and will I owe a penalty if I pay all delinquent taxes in 2024?
The interest rate for delinquent 2021 and 2022 property tax is 12%. Penales for 2021 are 3% if the
delinquent tax is not paid by June 1, and an addional 8% if the delinquent taxes are not paid by
December 1.
No penales will be due for 2022 delinquent taxes. The interest rate for delinquent 2023 and
future years property taxes is 9% and there will not be any associated penalty for residenal
parcels with four or fewer units. Please refer to Table 1.
I own a building with a retail store on the boom oor and two housing units on the top oor.
The property taxes were not paid in 2022 and are now delinquent. What interest rate will apply
when I pay the delinquent taxes in 2023 and will there be a penalty for not paying mely?
The interest rate for delinquent 2022 taxes is 12%, there are no penales on delinquent property
taxes in 2022. Please refer to Table 1.
PO BOX 47478 | OLYMPIA, WASHINGTON 98504-7478 | 360-705-6705 | dor.wa.gov
For tax assistance or to request this document in an alternate format, visit dor.wa.gov or call
360-705-6705. Teletype (TTY) users may use the Washington Relay Service by calling 711.
I have a ve-acre lot with a mobile home that I could not aord to pay the property taxes on
in 2021 and 2022 but will pay in 2023. Will there be interest and penales charged on the
delinquent taxes? Will the penales and interest be the same if I am able to pay the delinquent
taxes prior to December 31, 2022?
This is a residenal parcel with four or fewer units. The interest rate for delinquent 2021 and 2022
property tax is 12%. Penales for 2021 are 3% if the delinquent tax is not paid by June 1, and an
addional 8% if the delinquent taxes are not paid by December 1. No penales will be due for 2022
delinquent taxes. Please refer to Table 1.
I own a vacant lot with no residence on it. I neglected to pay the prior years’ property taxes. Will
I have to pay interest and penales on the delinquent taxes when I pay in 2023?
The parcel is considered non-residenal, and any delinquent taxes will be subject to 12% interest.
Penales for 2021 are 3% if the delinquent tax is not paid by June 1, and an addional 8% if the
delinquent taxes are not paid by December 1. No penales will be due for the 2022 delinquent
taxes. Please refer to Table 1.
How will properes with a Current Use or Farm and Agricultural designaon be treated with
respect to delinquent property taxes and penales in 2023 and future years?
Current Use or Farm and Agricultural designated parcels with four or fewer residenal units will be
subject to 9% interest on delinquent taxes and will not be subject to addional penales.
Current Use or Farm and Agricultural parcels without a residence will be subject to 12% interest,
and addional penales of 3% if the delinquent tax is not paid by June 1, and an addional 8% if
the delinquent taxes are not paid by December 1. Please refer to Table 1.
Quesons?
If you have quesons or need addional informaon, please contact the Department of Revenue,
Property Tax division at 360-534-1400 or your county treasurer.