Delinquent Property Taxes in Washington: A Certificate Filed in Superior Court, and a Cutoff the Day Before the Auction
Reviewed by DocDraft Legal Team · Washington · Last updated October 21, 2026
The paper that puts a Washington house at risk is a certificate of delinquency, which the county treasurer issues to the county, files with the clerk of the superior court, and which then carries the same force and effect as a lis pendens (RCW 84.64.050). Delinquent property taxes are property taxes an owner did not pay by the date the state set, after which the county adds interest and can ultimately force a sale to collect them. Nobody buys a lien here. The county forecloses its own tax lien in court, the judge gives judgment and orders a sale, and the treasurer sells the parcel to the highest and best bidder and signs a tax deed (RCW 84.64.080). The runway is three years long. After the expiration of three years from the date of delinquency the treasurer must issue the certificate (RCW 84.64.050), and date of delinquency means the date when taxes first became delinquent (RCW 84.64.005). Taxes are due on or before April 30 and delinquent after that date, with a second half due October 31 (RCW 84.56.020). On a residential parcel of four or fewer units the running charge is interest at 9 percent a year, and the June and December penalties may not be assessed at all (RCW 84.56.020). Then the door shuts. Property may be redeemed at any time before the close of business the day before the day of the sale (RCW 84.64.070), and no fee may be charged for that redemption. Attorney review of a foreclosure summons or an excess funds claim is available through DocDraft.
Find out where you stand in Washington
Where are you with the unpaid property taxes?
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When can a Washington county foreclose and sell my house for unpaid property taxes?
After the expiration of three years from the date of delinquency, when any property remains on the tax rolls for which no certificate of delinquency has been issued, the county treasurer must proceed to issue certificates of delinquency to the county for all years' taxes, interest, and costs (RCW 84.64.050). Date of delinquency means when taxes first became delinquent.
When exactly does the right to redeem end in Washington?
Real property on which certificates of delinquency have been issued may be redeemed at any time before the close of business the day before the day of the sale (RCW 84.64.070). A person owning a recorded interest may instead pay the taxes, interest and costs due at any time before the day of the sale (RCW 84.64.060).
How much does it cost to redeem a Washington parcel before the tax sale?
The amount for which the certificate of delinquency was issued, plus interest at the statutory rate per annum charged on delinquent general real and personal property taxes from the date the certificate issued until paid, plus later taxes, interest and costs carrying the same interest (RCW 84.64.070). No fee may be charged for any redemption.
When do Washington property taxes become delinquent each year?
All real and personal property taxes are due and payable to the county treasurer on or before the 30th day of April and are delinquent after that date (RCW 84.56.020). Where the total tax is 50 dollars or more and half is paid by April 30, the remainder is delinquent after October 31.
How Washington turns an unpaid tax bill into a court case
What a Washington county ends up holding is a judgment against the parcel, and what it sells is the parcel. Delinquent property taxes are taxes an owner failed to pay by the statutory date, after which interest accrues and the county can force a sale to satisfy the debt. The treasurer issues a certificate of delinquency to the county three years after the date of delinquency, files it with the clerk of the court, and forecloses in the county's name (RCW 84.64.050). The court then orders a sale at a minimum bid of all taxes, interest and costs (RCW 84.64.080). Two features set this state apart. Redemption carries no fee and stops at the close of business the day before the sale (RCW 84.64.070), and penalties may not be assessed on a residential parcel of four or fewer units (RCW 84.56.020).
A Wenatchee owner whose best lever was her age, not her savings
A retired owner of a small house in Wenatchee leaves her 2024 taxes unpaid, so they are delinquent after April 30, 2024 and about 3,620 dollars sits on the roll. Because the parcel is residential with four or fewer units, interest runs at 9 percent a year and no 3 percent or 8 percent penalty may be assessed (RCW 84.56.020). Three years from that date of delinquency lands in spring 2027, which is when the Chelan County Treasurer may issue a certificate of delinquency and file it in superior court (RCW 84.64.050). Her real levers arrive first: a mandatory waiver of outstanding interest and penalties if she is income-qualified and occupies the home, and a deferral the treasurer may not sell around (RCW 84.56.020, RCW 84.64.050). Eligibility is for the assessor and the treasurer to verify.
Relevant Laws
RCW 84.56.020 (due dates, delinquency, interest, penalties, payment agreements, waiver)
Makes all real and personal property taxes due and payable to the county treasurer on or before the 30th day of April and delinquent after that date, with the second half due October 31 where the total is 50 dollars or more and the first half was paid on time. Sets interest computed on a monthly basis from the date of delinquency until paid at nine percent per annum for residential real property with four or fewer units per taxable parcel for taxes levied in 2023 or after and twelve percent for all other property. Assesses a three percent penalty on June 1 and a further eight percent on December 1 but bars penalties entirely on residential real property with four or fewer units. Authorizes tax foreclosure avoidance costs before a certificate is filed, payment agreements and partial payments, and requires the treasurer to waive all outstanding interest and penalties for an income-qualified owner occupant facing foreclosure. Last amended by 2026 c 163 s 201.
RCW 84.64.005 (what date of delinquency and interest mean in this chapter)
Defines the terms that control the three year clock. Date of delinquency means the date when taxes first became delinquent. Interest means interest and penalties, so a payoff described as taxes, interest and costs already includes any penalty. Taxes, interest and costs include assessments and amounts deferred under chapters 84.37 and 84.38 RCW where the treasurer included them in the certificate of delinquency.
RCW 84.64.050 (certificate of delinquency, the three year trigger, notice and summons)
Requires the county treasurer, after the expiration of three years from the date of delinquency, to issue certificates of delinquency on the property to the county for all years' taxes, interest and costs, and to file them with the clerk of the court at no cost and foreclose in the name of the county with legal assistance from the county prosecuting attorney. Makes the certificate prima facie evidence of assessment and nonpayment and gives it the same force and effect as a lis pendens. Requires notice and summons reasonably calculated to inform the owner and any recorded interest holder to appear within thirty days, by personal service or by publication once in a newspaper of general circulation plus certified mail, with regular first-class mail where certified mail returns unclaimed. Requires a title search before sale, included in the costs of foreclosure. Bars sale of property eligible for deferral under chapter 84.38 RCW and bars any certificate where the delinquency is one hundred dollars or less excluding interest and penalties, outside declared nuisances.
RCW 84.64.060 (payment by an interested person before the day of the sale)
Lets any person owning a recorded interest in lands or lots upon which judgment is prayed pay the taxes, interest and costs due to the county treasurer of the county where they are situated, in person or by agent, at any time before the day of the sale, and gives that payer a lien on the property for the amount paid. Requires notarized documentation of the agency relationship where an agent pays, and requires a receipt or certificate of payment.
RCW 84.64.070 (the redemption cutoff, the charge, the no-fee rule, and the minors exception)
Provides that real property upon which certificates of delinquency have been issued may be redeemed at any time before the close of business the day before the day of the sale, by payment to the county treasurer of the amount for which the certificate was issued together with interest at the statutory rate per annum charged on delinquent general real and personal property taxes from date of issuance of the certificate until paid, plus all taxes, interest and costs accruing afterwards with the same interest. States that no fee may be charged for any redemption. Allows tenants in common and joint tenants to redeem their individual interests. Gives a minor, or a person adjudicated to be legally incompetent, whose property was sold three years after the date of sale to redeem, paying statutory interest from the sale plus the reasonable value of improvements made in good faith less the value of their use.
RCW 84.64.080 (judgment, order of sale, minimum bid, excess to the record owner, tax deed)
Requires the court to hear any written defense in a summary manner, give judgment for the taxes, interest and costs due, and order the clerk to enter an order for the sale, which is full and sufficient authority for the treasurer to sell. Sets the acceptable minimum bid at the total amount of taxes, interest and costs and sells the property as is with no warranty. Requires notice of the time and place of sale posted for ten days successively in three public places in the county, one in the treasurer's office, and gives the alternative of an electronic media auction. Requires any excess over the minimum bid to be refunded, following payment of recorded water-sewer district liens, on application to the record owner who held title on the date the certificate of delinquency issued, and sends unclaimed excess to the county current expense fund three years after the sale. Requires the treasurer to execute a tax deed vesting title in the grantee.
RCW 84.64.200 (what a bidder other than the county must pay)
Makes the county a bidder for the full area of each tract to the amount of all taxes, interest and costs due where no other bids are received, acquiring title in trust for the taxing districts. Requires all bidders except the county to pay the full amount of taxes, interest and costs for which judgment is rendered together with all taxes, interest and costs delinquent at the time of sale, whether or not they were included in the judgment.
RCW 84.64.225 (public auction sale by electronic media)
Lets the county treasurer conduct a public auction sale by electronic media in lieu of the in person sale procedure, and prescribes the notice form, which states the deposit required to participate in bidding, that a winning bidder who does not comply with the terms of sale forfeits the deposit, that deposits paid by nonwinning bidders are refunded within ten business days of the close of the sale, and that a winning bidder is allowed no less than forty-eight hours to pay the winning bid by electronic funds transfer.
RCW 84.64.120 (thirty days to seek appellate review, and the deposit it takes)
Allows appellate review of the superior court's judgment as in other civil cases but requires review to be sought within thirty days after entry of the judgment, and requires the party appealing to deposit with the clerk of the court a sum equal to all taxes, interest and costs before giving notice of appeal. Provides for crediting the deposit against an affirmed judgment, for damages not to exceed twenty percent on affirmance, and for return of the deposit where judgment for sale is finally refused.
RCW 84.38.030 (the deferral a treasurer must steer an eligible owner into)
Lets a claimant defer payment of special assessments and real property taxes on up to eighty percent of the claimant's equity value in the residence where the conditions are met, including meeting the exemption requirements other than the age and income limits, being sixty years of age or older on December 31 of the year the claim is filed or retired from regular gainful employment by reason of disability, a combined disposable income at or below the income threshold, ownership at the time of filing, and keeping fire and casualty insurance in force.
Spokane County Treasurer: foreclosure and distraint
A county treasurer page showing how the statute runs in practice. It states that taxes on real property with a tax year three or more years delinquent are subject to foreclosure, that to redeem after foreclosure proceedings begin all years' taxes, interest, penalties, recording and foreclosure costs must be paid, that the county does not issue tax lien certificates because this is not a tax lien state, and that the only way to buy is the annual online auction, with a minimum bid covering all taxes, interest, penalties, recording and foreclosure costs.
Spokane County Treasurer: foreclosure frequently asked questions
A county treasurer page confirming the court step and the surplus rule. It states that the treasurer is required by state law to start tax foreclosure on any real property with a tax payment three or more years delinquent, that the treasurer's office with the prosecuting attorney must file a certificate of delinquency with the superior court to start the process, that a tax deed issues within thirty days from the end of the auction, and that under RCW 84.64.080 the excess is held for whoever held title on the day the certificate of delinquency was filed, with three years to request it.
Regional Variances
Washington delinquent property tax rules at a glance
Sale mechanism
Judicial foreclosure of the county's own tax lien, ending in a treasurer's tax deed. No certificate is sold to an investor. The treasurer issues certificates of delinquency to the county, files them with the clerk of the court at no cost, and forecloses in the name of the county with legal assistance from the county prosecuting attorney (RCW 84.64.050). The court gives judgment and orders the sale, and the treasurer executes a tax deed that vests title in the grantee (RCW 84.64.080).
Delinquency dates
All real and personal property taxes are due and payable to the county treasurer on or before the 30th day of April and are delinquent after that date (RCW 84.56.020). Where the total tax on a parcel is 50 dollars or more and one half is paid on or before April 30, the remainder is due on or before the following October 31 and is delinquent after that date.
Penalty and interest before any sale
Interest is computed on a monthly basis on the amount of tax delinquent from the date of delinquency until paid, at nine percent per annum for residential real property with four or fewer units per taxable parcel for taxes levied in 2023 or after, and twelve percent per annum for all other property. A three percent penalty on June 1 and a further eight percent on December 1 apply to other property but may not be assessed on residential real property of four or fewer units (RCW 84.56.020).
Time before sale
Three years. After the expiration of three years from the date of delinquency, the treasurer must issue certificates of delinquency for all years' taxes, interest and costs (RCW 84.64.050), and date of delinquency means the date when taxes first became delinquent (RCW 84.64.005). No certificate may be filed where the delinquency is one hundred dollars or less excluding interest and penalties, outside a declared nuisance.
Redemption period and clock
The window closes on the sale, not on an anniversary. Property on which certificates of delinquency have been issued may be redeemed at any time before the close of business the day before the day of the sale (RCW 84.64.070), and a person owning a recorded interest may pay at any time before the day of the sale (RCW 84.64.060). There is no general post-sale redemption. A minor, or a person adjudicated to be legally incompetent, whose property is sold may redeem within three years after the date of sale (RCW 84.64.070).
Redeemer's charge
A simple annual statutory rate, not an investor return, not a flat penalty and not a bid-down rate. Redemption takes the amount for which the certificate of delinquency was issued plus interest at the statutory rate per annum charged on delinquent general real and personal property taxes from date of issuance of the certificate until paid (RCW 84.64.070), which is nine percent a year on a residential parcel of four or fewer units for taxes levied in 2023 or after and twelve percent on all other property (RCW 84.56.020).
Other redemption costs
No fee may be charged for any redemption (RCW 84.64.070), but the costs of the case are included. The redeemer also pays all taxes, interest and costs accruing after the certificate issued with the same interest from the day each was paid, the title search the treasurer must order before sale is included in the costs of foreclosure (RCW 84.64.050), and the treasurer may assess tax foreclosure avoidance costs before the certificate is filed (RCW 84.56.020).
Notice to the owner
A delinquency notice telling the taxpayer where to find the statewide foreclosure hotline, and a referral of the taxpayer's name and property address to a homeownership resource center within 90 days after two years of delinquency (RCW 84.56.020). Then notice and summons to appear within thirty days, by personal service or by publication plus certified mail (RCW 84.64.050), and notice of the time and place of sale posted for ten days successively in three public places in the county (RCW 84.64.080).
Where to redeem
The county treasurer of the county in which the property is situated, in the manner the treasurer prescribes (RCW 84.64.070, RCW 84.64.060). An agent paying on an owner's behalf must provide notarized documentation of the agency relationship. The treasurer's office, with the county prosecuting attorney, is also the office that files the certificate of delinquency with the clerk of the superior court.
Surplus proceeds
Claimable, with a three year deadline. Where the highest bid exceeds the minimum bid due on the whole property included in the certificate of delinquency, the excess must be refunded, following payment of all recorded water-sewer district liens, on application to the record owner, who is the person who held title on the date the certificate issued. No claim within three years after the date of the sale and the treasurer deposits the excess in the county current expense fund, extinguishing all owner claims (RCW 84.64.080).
Payment plan and other off-ramps
The treasurer may provide a payment agreement for past due delinquencies and may accept partial payment of current and delinquent taxes, and may not assess additional penalties on taxes inside an agreement being successfully performed (RCW 84.56.020). An income-qualified owner occupant facing foreclosure gets a mandatory one time waiver of outstanding interest and penalties (RCW 84.56.020), and the treasurer may not sell property eligible for deferral under chapter 84.38 RCW (RCW 84.64.050).
Frequently Asked Questions
Other Washington guides
Adult Guardianship in Washington
Adverse Possession in Washington: Ten Years, or Seven If You Paid the Taxes
Antiharassment Protection Orders in Washington: One Chapter, Six Order Types, and a Permanent Option
Asset Protection Planning in Washington (2026)
Dealing With Debt Collectors in Washington (2026)
Expunging a Criminal Record in Washington (2026)
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