Property Taxes When You Sell a House in Washington (2026)

Short answer: In Washington, property tax is a lien on the house from January 1 of the year it’s levied until it’s paid. When you sell, the year’s tax is split between you and the buyer by date. Your purchase agreement normally sets the split, and if it doesn’t, state law puts the part of the year before the sale on you and the rest on the buyer. Escrow handles it at closing. Exemptions, deferrals and current use classifications need extra steps, and some of them have to be paid back when you sell.

This is general information, not tax or legal advice. Ask your escrow officer and the county assessor or treasurer about your parcel.

The property tax calendar

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Based on: RCW 84.60.020 (lien), RCW 84.40.020 (January 1 valuation), RCW 84.56.020 (due dates and statements) and the King County Treasury property tax FAQ.

Since the lien starts on January 1, a sale in any month means there’s tax for that year to sort out. If you’re selling in King County, our guide to how King County property taxes work explains how the bill is built.

How the split works at closing

RCW 84.60.020 sets the default rule. Unless the seller and buyer have an express agreement about the taxes due in the year of the sale, the seller is liable for the share of the year before the day of the sale, and the buyer is liable for the rest of that year and later years.

In practice, most purchase agreements set their own proration date and method, and escrow uses them. What you’ll see on your settlement statement depends on what’s been paid:

• If you haven’t paid the current half yet, escrow typically pays it from your proceeds and charges each side its share.
• If you’ve already paid ahead, the buyer’s share of what you paid usually shows up as a credit to you.
• If taxes are paid through your lender’s escrow account, the payoff closes that account. King County notes that lender payments can take up to five business days to post, so check the parcel’s status close to closing.

Property tax is one line among many. See our guides to closing costs and the true cost of selling a house in Washington for the rest.

Late taxes cost interest

Under RCW 84.56.020, delinquent taxes on residential property with four or fewer units per parcel, including manufactured homes, carry interest of 9% a year for taxes levied in 2023 or later. Other property is charged 12%. Since January 1, 2023, penalties apply to nonresidential property, residential property with more than four units and personal property, but not to residential property with four or fewer units. Escrow will usually clear any delinquent amount from your proceeds, but paying on time keeps the payoff simple.

Special situations that come up at sale

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Data from: the Revised Code of Washington sections listed in the table. Transfers to an heir or devisee, or by transfer on death deed, are treated differently under RCW 84.34.108 and RCW 84.33.140.

Two points worth knowing on the exemption. RCW 84.36.385 says renewal is required at least every six years, and if an exemption was granted based on wrong information, the taxes can be collected with penalties for up to five years. If you’re moving, tell the assessor about your change and ask how to apply at the new home.

For current use and forestland, the continuance has to be signed by the new owner and attached to the real estate excise tax affidavit. Talk to the buyer about it early, since it affects your net. If the buyer won’t continue the classification, ask the assessor for an estimate of what will be due.

After closing

King County mails statements once a year and doesn’t send extra statements before the April and October deadlines unless asked, though owners can sign up for email or text reminders. A buyer who closes after mid-February won’t receive that year’s statement in the mail. Make sure the buyer knows the next due date, and keep your closing statement as your record of the split. The county also lets owners change a parcel’s tax mailing address, which doesn’t affect ownership.

The sale may also bring up federal tax questions. See our guide to capital gains on real estate and talk to a tax professional.

FAQ

Who pays property taxes in the year I sell my house in Washington?

Usually both of you, split by date. Your purchase agreement normally says how taxes are prorated. If there’s no express agreement, RCW 84.60.020 makes the seller liable for the part of the calendar year before the day of the sale and the buyer liable for the rest. Escrow handles the split on the settlement statement.

When are property taxes due in Washington?

Under RCW 84.56.020, if your tax is $50 or more you can pay half by April 30 and the other half by October 31. Counties have to send tax statements by March 15. King County says it mails statements once a year, in mid-February.

What if I already paid the full year’s taxes before I sell?

Under the default split in RCW 84.60.020, the buyer is responsible for the part of the year after the sale, so you’d normally see a credit for that share on your settlement statement. Your purchase agreement controls the exact terms, so check it with your escrow officer.

What happens to my senior property tax exemption when I sell?

You have to tell the county assessor about a change in status that affects your exemption, under RCW 84.36.385. RCW 84.36.381 lets a person who sells their residence transfer the exemption to a replacement residence, but you can’t get the exemption on more than one residence in a year.

Do I have to pay back deferred property taxes when I sell?

Yes. Under RCW 84.38.130, deferred real property taxes and special assessments, plus interest, become payable when the property is sold. They’re typically paid from the sale proceeds at closing.

Talk it through with a local agent

Peter Kim and Odigo Real Estate Club can walk you through your estimated net, including the property tax split, before you list, with 25+ years combined experience, 593+ closings, and 122 five-star Zillow reviews. See our home selling services or ask for a property valuation.

Odigo Real Estate Club · REAL Brokerage, WA #112064 · 16108 Ash Way, Suite 201, Lynnwood, WA 98087 · (425) 409-3823 · Mon–Sat 9 AM–6 PM, closed Sunday

Sources

• Washington State Legislature, RCW 84.60.020 (property tax lien from January 1; split between seller and buyer when there is no express agreement), https://app.leg.wa.gov/RCW/default.aspx?cite=84.60.020 , accessed Nov 2, 2026.
• Washington State Legislature, RCW 84.56.020 (April 30 and October 31 due dates; statements by March 15; delinquent interest and penalties), https://app.leg.wa.gov/RCW/default.aspx?cite=84.56.020 , accessed Nov 2, 2026.
• Washington State Legislature, RCW 84.40.020 (assessment as of January 1), https://app.leg.wa.gov/RCW/default.aspx?cite=84.40.020 , accessed Nov 2, 2026.
• Washington State Legislature, RCW 84.36.381 (senior and disabled person exemption; transfer to a replacement residence), https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.381 , accessed Nov 2, 2026.
• Washington State Legislature, RCW 84.36.385 (change in status; six-year renewal; collection of erroneous exemptions), https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.385 , accessed Nov 2, 2026.
• Washington State Legislature, RCW 84.38.130 (deferred taxes payable on sale), https://app.leg.wa.gov/RCW/default.aspx?cite=84.38.130 , accessed Nov 2, 2026.
• Washington State Legislature, RCW 84.34.108 (current use removal on sale; notice of continuance), https://app.leg.wa.gov/RCW/default.aspx?cite=84.34.108 , accessed Nov 2, 2026.
• Washington State Legislature, RCW 84.33.140 (forestland removal on sale; compensating tax due from seller without continuance), https://app.leg.wa.gov/RCW/default.aspx?cite=84.33.140 , accessed Nov 2, 2026.
• King County Department of Executive Services, Property tax frequently asked questions (statements mailed once a year in mid-February; reminders; lender payment timing; mailing address changes), https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/property-tax/faq , accessed Nov 2, 2026.

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