Washington property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

RCW 84.56.020(5): residential parcels with four or fewer units, including manufactured/mobile homes, have 9% annual interest for taxes levied from 2023 onward.

Official source. Statutory. Verified .

Appeal process

A property-value appeal normally needs a county Board of Equalization decision before state Board of Tax Appeals review.

Official source. Verified .

Who may represent homeowners

An owner may use a representative at the state Board of Tax Appeals by filing its representative-authorization form.

Official source. Verified .

Property tax exemption for seniors, people retired due to disability, and veterans with disabilities

Own and occupy a Washington primary residence and meet the county income limit; by December 31 of the assessment year be 61+, a qualifying surviving spouse/partner 57+, unable to work due to disability, or a veteran with 80% service-connected disability or VA compensation at 100%.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Washington?

A property-value appeal normally needs a county Board of Equalization decision before state Board of Tax Appeals review.

Who may represent a homeowner in a Washington property tax appeal?

An owner may use a representative at the state Board of Tax Appeals by filing its representative-authorization form.

Sources

app.leg.wa.gov
Nine percent per annum for all residential real property with four or fewer units per taxable parcel, including manufactured/mobile homes as defined in RCW 59.20.030 for taxes levied in 2023 or after;

Verified October 24, 2026

bta.wa.gov
If you are appealing a property value decision, you usually need a decision from your County Board of Equalization before you can appeal to the Board of Tax Appeals.

Verified October 24, 2026

bta.wa.gov
You may have a representative attend for you if you file a representative authorization form.

Verified October 24, 2026

dor.wa.gov
Property tax exemption for seniors, people retired due to disability, and veterans with disabilities

Verified October 24, 2026

dor.wa.gov
To be eligible for the property tax exemption, you must own and occupy a primary residence in Washington and have a qualifying income. Check your income eligibility with your local county assessor. You must also meet at least one of the following by Dec. 31 of the assessment year: At least 61 years of age. At least 57 years of age and the surviving spouse or domestic partner of a person who was an exemption participant at the time of their death. Unable to work because of a disability (any age). A disabled veteran with a service-connected evaluation of at least 80% or receiving compensation from the United States Department of Veterans Affairs at the 100% rate for a service-connected disability.

Verified October 24, 2026