Real & Personal Property Tax Interest and Penalty Chart for Late Payments
First half or full payment of real estate taxes is due April 30th. Second half taxes are due by October 31st.
When paying by mail, payments must be postmarked no later than the due date or the taxes become delinquent.
Delinquent / Late payment of taxes are subject to interest at the rate of 12% per year (1% for each month of delinquency) from the month of delinquency until paid.
If the first half tax is not paid by April 30th, the full amount becomes delinquent.
In addition all delinquent taxes are subject to penalties as follows:
- A penalty of 3% shall be assessed on the amount of tax delinquent on June 1st of the year in which the tax is due.
- An additional 8% shall be assessed on the total amount of tax delinquent on December 1st of the year in which the tax is due.
Please consult RCW 84.56.020 as the authoritative source of the above summary.
Penalty Chart
Tax Year |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Jan |
Feb |
Mar |
Apr |
Current Year |
1% |
5% |
6% |
7% |
8% |
9% |
10% |
19% |
20% |
21% |
22% |
23% |
1 Year Delinquency |
24% |
25% |
26% |
27% |
28% |
29% |
30% |
31% |
32% |
33% |
34% |
35% |
2 Year Delinquency |
36% |
37% |
38% |
39% |
40% |
41% |
42% |
43% |
44% |
45% |
46% |
47% |