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 .

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