When The Taxes Go Unpaid
RCW 84.64.050 — three years from delinquency to a certificate of delinquency and foreclosure
Three years. After three years from the date of delinquency, the county treasurer issues certificates of delinquency to the county for all years' taxes, interest and costs, files them with the clerk of the court, and proceeds to foreclose the tax liens in the name of the county.
Notice. Owners and anyone with a recorded interest are given notice to appear within thirty days after service and defend the action or pay the amount due. Before a sale the treasurer orders a title search, and the record titleholder is treated as the owner for notice.
Deferral, and small amounts. The treasurer may not sell property eligible for deferral of taxes under chapter 84.38 RCW, and instead requires the owner to file a declaration to defer. No certificate of delinquency is filed where the delinquency is one hundred dollars or less, excluding interest and penalties, unless the parcel has been declared a nuisance.
What the redemption amount includes, the notices that must be given, and what happens to any money left after a sale are set out in other sections that are not on this page. Whether a particular property can still be redeemed is a question for a licensed Washington attorney.
Sources for this section (1)
- RCW 84.64.050 — Certificate of delinquency after three years, and foreclosure
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Washington attorney.