Property Tax Information

What is my property tax?

In Washington State, all real and personal property is subject to tax unless specifically exempted by law. Property tax was the first tax levied in the state of Washington. Today, property tax accounts for about 30% of total state and local taxes. It continues to be the most important revenue source for public schools, fire protection, libraries, and parks and recreation.
Revenue at a Glance provides more detailed on property taxes and how they help fund these services.

Who administers property tax?

Property taxes are administered at the local level by county officials. Your county assessor determines the value of your property, and the county treasurer collects your property taxes and distributes them to local governments.
The Department of Revenue does NOT collect property tax.

What is the difference between real and personal property?

Real property includes land, improvements to land, structures and certain equipment affixed to structures. Personal property includes furnishings, machinery and equipment, fixtures, supplies, and tools. The primary characteristics of personal property is its mobility. Personal property tax applies to personal property used when conducting business or to other personal property not exempted by law. Most personal property owned by individuals is specifically exempt. However, if these items are used in a business, personal property tax applies.

Under tax obligations, watch our personal property tax video.

How is my property valued?

State law requires that county assessor appraise all property at 100% of its true and fair market value in money, according to the highest and best use of the property. Fair market value or true value is the amount that a willing and unobligated buyer is willing and unobligated seller. The county assessor values real property is using one or more of three professional appraisal methods.

For more information on how your residential property is assessed and value, see A Homeowner's Guide to Property Taxes (PDF).

Where to pay my property tax?

You should pay your property taxes directly to the county treasurer's office where your property is located.

Can I appeal my property valuation?

You may appeal your property's assessment to the county board of equalization in the county where your property is located.

Where does my property tax go?

Property tax is the primary funding source for essential local services, including public schools, fire protection, libraries, and parks. The chart below shows the average property tax distribution statewide. To view more information, visit the interactive map with county values, levy rates, and levy amounts.

What if I can't pay my property tax?

After April 30th, property taxes are considered delinquent and subject to 1% interest per month. If your taxes are still delinquent on June 1st, you are subject to a 3% penalty. Interest continues to accrue until the taxes are paid in full. If you pay the first half of your taxes by April 30th, but fail to pay the second half by October 31st, the unpaid proportion is subject to 1% interest per month. Any taxes still owing on December 1st are subject to an additional 8% penalty.

For example, if you pay you 2023 property taxes on December 31, 2023, the amount dues includes 8% interest (May through December) and an 11% penalty.