Skip to main content
How to avoidForeclosure
Get help

Washington · Weigh your options

Property tax foreclosure in Washington

Washington does not sell tax lien certificates to private buyers. After property taxes have been delinquent for three years, the county treasurer issues a certificate of delinquency and forecloses in superior court, then sells the property at a tax foreclosure auction. You can stop it by paying in full until the close of business the day before the sale. Any money bid above the debt is refunded to the record owner on application, but only if you apply within three years of the sale.

Ask for help in Washington Free HUD counselor: (800) 569-4287

Reviewed against Washington law and official sources on October 12, 2026. General information, not legal advice.

The property tax process in Washington, step by step

  1. Taxes become delinquent

    After April 30 and October 31

    Property taxes are due April 30, and if the bill is $50 or more you can pay half then and half by October 31. On a home with four or fewer units, unpaid taxes levied in 2023 or later carry 9 percent a year interest and no penalties. Other property pays 12 percent plus penalties.

    RCW 84.56.020(4), (5)

  2. Delinquency notices and a payment agreement

    Once taxes are delinquent

    The treasurer must send a delinquency notice that includes the statewide foreclosure hotline. Ask the treasurer for a payment agreement or partial payment program; no new penalties are added to taxes inside a payment agreement. After two years, the treasurer sends your name to a homeownership resource center.

    RCW 84.56.020(5)(c), (6), (7), (15)

  3. Seniors and people with disabilities: deferral protects you

    Before the sale

    If you are 60 or older or retired because of disability and meet the income limit, you may defer taxes on your home. The treasurer may not sell a home that is eligible for this deferral and must have you file a deferral declaration instead. Ask the county assessor about the senior and disabled exemption too.

    RCW 84.38.030; RCW 84.64.050(6)

  4. Certificate of delinquency and court case

    After 3 years of delinquency

    The treasurer files a certificate of delinquency with the superior court clerk and forecloses in the county's name. You get notice by personal service, or by publication plus certified mail, and have 30 days to appear and defend or pay. A certificate cannot be filed if the delinquency is $100 or less, not counting interest and penalties.

    RCW 84.64.050(1), (4), (7)

  5. Redeem until the day before the sale

    Until close of business the day before the sale

    You can redeem by paying the treasurer the certificate amount, later taxes, and interest at the delinquent tax rate. No fee may be charged for redeeming. There is no right to redeem after the sale, except special rules for minors and people found legally incompetent.

    RCW 84.64.070

  6. Judgment, auction and tax deed

    After the court enters judgment

    The court enters judgment and orders a sale. The treasurer posts notice for 10 days and sells to the highest bidder, with a minimum bid equal to the taxes, interest and costs, and then gives the buyer a tax deed that vests title.

    RCW 84.64.080(3) to (5), (11)

  7. Apply for the excess within 3 years

    Within 3 years after the sale

    If the winning bid is more than the minimum, the excess, after any recorded water-sewer district liens, is refunded on application to the record owner as of the date the certificate of delinquency was issued. If no claim reaches the treasurer within three years, the money goes into the county's current expense fund and all claims end.

    RCW 84.64.080(10)

Common questions in Washington

How long can you go without paying property taxes in Washington before foreclosure?

The treasurer starts foreclosure after taxes have been delinquent for three years (RCW 84.64.050). The court case, judgment and auction take more time after that. You keep the right to pay in full until the close of business the day before the sale.

I sold or deeded my Washington home after the tax foreclosure started. Who gets the excess?

The excess goes to the record owner on the date the certificate of delinquency was issued. Deeds, assignments and other documents signed or recorded after the certificate was filed do not change who gets paid (RCW 84.64.080(10)). Be wary of anyone asking you to deed the property or assign your claim during the case.

Does Washington still keep tax sale excess after three years?

Yes, under the current statute, unclaimed excess goes into the county's current expense fund after three years and all claims are extinguished (RCW 84.64.080(10)). Washington has not changed this section since Tyler v. Hennepin County (2023), which said a government cannot keep a home's surplus value beyond the tax debt. Claim early, and get legal help if your three years have passed.

How do I find out if my county is holding Washington tax sale excess for me?

Call or write the county treasurer that held the auction. Some counties post a list of properties with unclaimed surplus and send applications on request; Island County, for example, will not send an application to a third party without your notarized written permission. Ask for the application in your own name.

Step by step

More on foreclosure in Washington

Understand the process

What is happening and how much time there is.

Weigh your options

What can stop it, and what happens if it goes ahead.

Get help now

Who to call, and what to do when a sale is scheduled.

Also in Washington

Property tax foreclosure (this page)Claim surplus funds

Back to the Washington overview

Free, official, nationwide

Free help anywhere in the country

Ask a question

Need help avoiding foreclosure in Washington?

Tell us where things stand. A person reads every message and writes back with the options that fit your situation and the free, official help available in Washington.

  • Free. There is nothing to buy and no fee, ever.
  • No loan number, Social Security number or documents needed.
  • We are not your lender, a law firm or a government agency.

If a sale is days away, do not wait for an email. Call a free HUD-approved housing counselor now at (800) 569-4287.

For example: a sale date, what your servicer has told you, or what changed in your income. Please do not include your loan number, Social Security number or bank details.

Free, and there is nothing to buy. A person reads your message and replies by email, or by phone if you leave a number. We never ask for a fee and we do not sell your details. See the privacy policy.

Sources for this page

  1. RCW 84.56.020 (due dates, interest, penalties, payment agreements)
  2. RCW 84.64.050 (certificate of delinquency, foreclosure notice)
  3. RCW 84.64.060 (payment by interested person before sale)
  4. RCW 84.64.070 (redemption before day of sale)
  5. RCW 84.64.080 (judgment, sale, excess proceeds, tax deed)
  6. RCW 84.38.030 (senior and disabled tax deferral)
  7. RCW 61.24.135 (surplus recovery fee cap)
  8. Chapter 63.30 RCW: Uniform Unclaimed Property Act (63.30.040, 63.30.780, 63.30.790)
  9. Island County Treasurer: Foreclosure Surplus Funds
  10. Washington Unclaimed Property search
  11. Chapter 61.24 RCW: Deeds of Trust
  12. RCW 61.24.031 (notice of default; beneficiary's duties; borrower's options)
  13. RCW 61.24.040 (foreclosure and sale; notice of sale)
  14. RCW 61.24.090 (curing defaults before sale)
  15. RCW 61.24.100 (deficiency judgments)
  16. RCW 61.24.163 (foreclosure mediation program)
  17. RCW 61.24.080 (disposition of proceeds of sale; surplus funds)
  18. RCW 6.23.020 (time for redemption from purchaser)
  19. Chapter 61.34 RCW: Distressed Property Conveyances
  20. Washington Department of Commerce: Foreclosure Fairness Program
  21. Washington Homeowner Assistance Fund
  22. RCW 61.24.165 (application of RCW 61.24.163)
  23. RCW 61.24.166 (federally insured depository institutions; exemption)