Property tax rates by county in Washington state 2026

Last updated 2026-07-10

What are Washington state property tax rates by county in 2026?

Washington has no single statewide property tax rate. Every county collects a stack of overlapping levies from the state, the county, cities, school districts, fire districts, libraries, and other special purpose districts. What you pay is the sum of all those levies, expressed as a rate per $1,000 of assessed value.

The Washington Department of Revenue publishes a yearly "Property Tax Statistics" report with levy rates for every county ^[1]. Based on 2024 levy data (the most recent published at time of writing), the statewide average effective rate ran about 0.98% of market value. For 2026 bills that baseline shifts a little, because assessed values reset each January 1 and taxing districts adjust their levy amounts.

The table below shows effective property tax rates across Washington counties. These are the ratio of total taxes levied to total assessed value, so they reflect what a typical owner pays relative to their home's value more than the nominal levy rate.

County	Effective rate (approx.)	Notes
Adams	1.38%	High levy density, rural small districts
Asotin	1.19%
Benton	0.99%	Richland/Kennewick area
Chelan	0.82%	Includes Wenatchee
Clallam	1.07%
Clark	1.02%	Vancouver metro
Columbia	1.12%
Cowlitz	1.09%
Douglas	0.91%
Ferry	1.21%
Franklin	1.35%	Pasco area
Garfield	1.27%
Grant	1.18%
Grays Harbor	1.22%
Island	0.76%	Whidbey Island
Jefferson	0.85%
King	0.93%	Seattle; high values compress the rate
Kitsap	0.96%
Kittitas	0.91%
Klickitat	1.08%
Lewis	1.24%
Lincoln	1.15%
Mason	1.09%
Okanogan	1.17%
Pacific	1.19%
Pend Oreille	1.10%
Pierce	1.08%	Tacoma area
San Juan	0.62%	Lowest in state; very high assessed values
Skagit	0.97%
Skamania	0.94%
Snohomish	0.87%	Everett/Bellevue suburbs
Spokane	1.15%
Stevens	1.20%
Thurston	1.04%	Olympia area
Wahkiakum	1.03%
Walla Walla	1.05%
Whatcom	0.88%	Bellingham area
Whitman	1.31%	Pullman/WSU; large school levies
Yakima	1.09%

Read the table with one caveat in mind. These are effective rates from levy-to-assessed-value ratios. Your personal rate can run higher or lower depending on which special districts sit over your exact parcel. Pull your parcel's levy breakdown from your county assessor's website to see the rates that actually apply to you.

For how Washington stacks up nationally, see our piece on states ranked by property tax and property tax percentage by state.

How does Washington state's property tax system actually work?

Washington runs a levy-based system, not a rate-based one. The district decides how many dollars to collect, and the rate falls out of the math afterward.

Here is how that plays out. A taxing district (say, a school district) votes to collect a specific dollar amount. The county assessor divides that amount by the total assessed value of all property in the district. The result is the levy rate per $1,000 of assessed value. If values rise faster than the levy, your rate drops. If values fall, your rate climbs.

That is why high-value counties like King and San Juan post lower effective rates than rural counties even though their dollar bills are large. A $1.5 million Seattle home at a 0.93% rate still generates a $13,950 annual bill. A $250,000 Adams County property at 1.38% pays $3,450. Lower dollar amount, higher rate.

Washington property is assessed at 100% of fair market value as of January 1 each year. RCW 84.40.030 requires it ^[2]. Assessors do not physically inspect every property every year. Most counties cycle through neighborhoods on a 4- to 6-year revaluation schedule and apply trending factors in between.

The state collects two separate state school levies on top of local levies. The "regular" state school levy is capped by statute. A second "enrichment" charge came out of the McCleary school-funding fight. Both appear on your bill as state components, but the legislature sets them, not your county ^[1].

What is Washington's $10 levy limit and how does it cap your tax bill?

RCW 84.52.043 sets the guardrail most homeowners have never heard of: the combined regular levies of all taxing districts on a single parcel cannot exceed $10 per $1,000 of assessed value, or 1.0% ^[4]. People call it the aggregate levy limit or the 1% limit. The statute caps "the aggregate of all tax levies upon real and personal property."

Notice what the cap leaves out. Voter-approved excess levies, like school construction bonds, sit outside the $10 cap. Special benefit assessments sit outside it. The state school levy has its own separate statutory cap. So plenty of parcels pay more than 1.0% of assessed value once the voter-approved bonds, excess operating levies, and special assessments pile on top of the regular stack.

That is exactly why you see 1.2% to 1.4% effective rates in Adams and Whitman counties. Both have active voter-approved levies stacked above the regular $10 limit.

The 1% annual increase limit is a different rule entirely. RCW 84.55.010 limits the total regular levy revenue a taxing district can collect each year to no more than 1% above the prior year, plus revenue from new construction ^[5]. It applies to the district's total revenue, not your individual bill. So if your assessed value jumped 20% while the district's permitted revenue rose only 1%, your share can still go up, because your value grew faster than your neighbor's.

The rules here are genuinely tangled. For how other states handle the same problem, our what states have the highest property taxes guide puts Washington in national context.

When are Washington property tax bills due in 2026?

Washington county treasurers mail real property tax bills in late January or February. The 2026 tax year covers property valued as of January 1, 2026, and bills go out around February 2026.

The standard payment schedule:

Payment	Due date	Notes
First half	April 30, 2026	If total bill is $50 or less, full amount due April 30
Second half	October 31, 2026
Full payment option	April 30, 2026	Pays entire year at once

RCW 84.56.020 governs the delinquency rules ^[6]. Miss April 30 and interest starts at 1% per month plus a 3% one-time penalty (as of current statute; confirm with your county treasurer, because penalty rates can change by legislative session). A second delinquency after October 31 adds an 8% penalty plus continued interest.

Small bills work a little differently. King County, for instance, does not let you split a bill under $50 into installments. Pull your county treasurer's payment page to confirm the threshold where you live.

Here is the part people miss. Filing an appeal does not pause your bill. You still owe the taxes while the appeal is pending. Pay on time, appeal in parallel.

How does Washington's property assessment calendar work and when can you appeal?

Washington assessors value property as of January 1 each year. Change of value notices go out on a county-specific schedule, but most counties mail them between February and June. Your appeal deadline is tied to the notice date, not a fixed calendar date, and it is short.

Under RCW 84.40.038, you have 30 days from the date on the change of value notice to file a petition with the county Board of Equalization ^[7]. A few counties have historically allowed 60 days, but 30 is the default. Miss it and you lose the right to appeal for that tax year.

This is where owners get burned. The tax bill (due April 30) and the assessment notice are separate documents on separate timelines. You might get an assessment notice in April and a tax bill in February that references a prior assessment. Read both. Track which tax year each one covers.

The appeal process in Washington: 1. File a petition with your county Board of Equalization before the deadline (the county petition form, sometimes labeled BOE-1). 2. Gather evidence that your assessed value beats market value. Recent sales of comparable properties are the strongest thing you can bring. 3. Attend your hearing (in person, by phone, or sometimes by written submission only). 4. Lose at the BOE? You have 30 days to appeal to the State Board of Tax Appeals.

The Board of Tax Appeals is an independent state agency that hears property tax cases at no filing cost to the homeowner ^[8]. You do not need an attorney, though appeals over $1 million in assessed value sometimes justify one.

Want to build your own file without hiring a contingency firm? The TaxFightBack DIY Appeal Kit walks through comp selection, the BOE petition form, and what to say at the hearing.

Which Washington counties have the highest property tax rates in 2026?

Adams, Franklin, Whitman, Garfield, and Grays Harbor consistently post the highest effective rates in the state. All five sit above 1.20%. Adams and Franklin top the list around 1.35% to 1.38%.

Why these counties? A few things converge.

Property values run lower across rural eastern Washington. Lower values mean each dollar of levy revenue the districts need spreads across a smaller tax base, which pushes the rate up.

Whitman County includes Pullman and Washington State University. The Pullman School District passes enrichment levies and bond measures on a regular basis, and those add real weight. Whitman's effective rate near 1.31% is what a university town with active voter-backed levies looks like.

Small counties also stack more special purpose districts (fire, library, hospital, port, cemetery, weed control) than big ones, so more line items land on the bill.

Franklin County around Pasco has grown fast. Growth drives demand for infrastructure and schools, and voters keep approving levies to fund it.

If you own in a high-rate county and think your value is wrong, the math is friendly. In Whitman County at 1.31%, every $10,000 of over-assessment costs about $131 a year. Knock $50,000 off an inflated value and you save roughly $655 a year, every year, until the next revaluation.

Which Washington counties have the lowest property tax rates?

San Juan County posts the lowest effective rate in Washington, around 0.62% to 0.65%. Island, Chelan, and Snohomish counties also run below 0.90%. Low rate, though, is not the same as a low bill.

San Juan is a strange case. The islands pull in high-value second homes and waterfront estates, so total assessed value is enormous relative to the small population and modest district needs. The levy stays small, the tax base is huge, and the rate compresses. But a $2 million island property still runs $12,000 to $14,000 a year. Cheap rate, expensive tax.

Chelan County, home of Wenatchee and Lake Chelan, mixes high-value residential property with lighter levy demand outside its school districts.

King County (Seattle and suburbs) sits around 0.93%, which surprises people. King has very high values, a large tax base, and lots of special districts, but the denominator is so big the rate stays compressed. A median Seattle owner paid roughly $6,000 to $8,000 on a home assessed between $700,000 and $900,000, depending on their overlay districts.

For how Washington compares to genuinely low-tax states, our states with no property tax guide sets the national relief.

What property tax exemptions and relief programs are available in Washington in 2026?

Washington has several real exemption programs. The senior and disabled exemption is the biggest one, and most people who qualify never claim it.

Senior and Disabled Persons Property Tax Exemption (RCW 84.36.381): Homeowners 61 or older (or retired due to disability at any age) who meet income limits get a partial or full exemption from excess levies, plus a freeze on their assessed value for regular levy purposes ^[9]. The income thresholds are indexed. As last adjusted for 2024 collection:

Household income	Benefit
Up to $40,447	Exempt from all excess levies; value frozen for regular levies
$40,448 to $49,435	Exempt from excess levies; value frozen
$49,436 to $58,423	Exempt from excess levies only

The Department of Revenue adjusts these thresholds each year using the consumer price index, so confirm current numbers with your county assessor or the Department of Revenue before you file ^[1].

To apply, file with your county assessor by December 31 of the year before you want the exemption to start. Some counties take late applications. Many do not.

Current Use Programs (Open Space, Farm and Agricultural, Timber): Land assessed at its current use instead of highest-and-best-use market value pays a lot less. RCW 84.34 sets these up ^[12]. A 100-acre working farm assessed as agricultural land rather than development land can carry assessed values 60% to 80% lower. Pull the land out of current use and a compensating tax (back taxes plus interest) comes due.

Destroyed Property Exemption: If disaster destroyed or damaged your home after January 1, you can apply for a pro-rated cut in that year's bill.

Homestead Exemption: Washington has no traditional homestead exemption that trims assessed value for owner-occupants, the way Florida and Texas do. The senior and disabled freeze is the closest thing to it.

How do Washington property taxes compare to other states?

Washington sits in the middle of the national pack. The Lincoln Institute of Land Policy and the Tax Foundation both put its average effective rate around 0.84% to 0.98% of market value, roughly 22nd to 28th nationally depending on the year and method ^[10].

For comparison:

State	Approx. effective rate	Notes
New Jersey	2.23%	Highest in U.S.
Illinois	2.08%
Texas	1.60%	No state income tax, higher property taxes
Washington	~0.98%	Midfield; no state income tax
California	~0.76%	Prop 13 suppresses rates
Hawaii	~0.29%	Lowest in U.S.

The thing that shapes Washington's whole tax picture: no state income tax. Property and sales taxes carry the load instead, and that tradeoff sets the political temperature for any property tax relief bill.

A Lincoln Institute analysis using 2022 data placed Washington's effective rate on owner-occupied residential property at 25th among states, right around the national median ^[10]. Nobody has clean 2026 data yet, because many states have not finalized their levy rolls. The most authoritative source for Washington will be the Department of Revenue's 2026 Property Tax Statistics report, expected around mid-2027.

For deeper cuts, our what states have the highest property taxes page and property tax percentage by state piece cover all 50 states with sourced data.

How do you find your specific property tax levy rate in Washington?

Start with your county assessor's website. Every Washington county assessor has to make levy rate information public, and most run a parcel search where you enter your address or parcel number and get a full levy breakdown.

Here is the lookup path for the larger counties:

County	Assessor website
King	kingcounty.gov/assessor
Pierce	piercecountywa.gov/assessor
Snohomish	snohomishcountywa.gov/assessor
Spokane	spokanecounty.org/assessor
Clark	clark.wa.gov/assessor
Thurston	co.thurston.wa.us/assessor
Kitsap	kitsapgov.com/assessor
Whatcom	whatcomcounty.us/assessor

For smaller counties, search "[county name] county Washington assessor" and look for a parcel search or levy rate table.

The Department of Revenue also publishes levy rate tables for every county and district in its yearly Property Tax Statistics report at dor.wa.gov ^[1]. The most recent published version at time of writing covers 2024 collection. The next report usually lands in late 2025 or early 2026.

When you open your parcel detail, find the "levy code" assigned to your property. That code maps to the exact set of overlapping taxing districts you fall under. Your tax bill should list each district separately, so you can see which levies are actually driving your total.

Should you appeal your Washington property tax assessment, and how do you start?

Appeal if your assessed value is clearly above what your property would sell for right now. The break-even math is easy. An appeal costs you a few hours of research and a free BOE hearing, so any reduction in assessed value pays off the same year.

The case is strongest when:

• Your assessed value runs more than 5% above similar recent sales in your neighborhood
• You bought the property recently for less than the assessed value
• The assessor's record has factual errors (wrong square footage, wrong bedroom count, wrong lot size)
• Comparable sales from the past 12 months average well below your assessed value

The BOE hearing does not require an attorney. You need a completed petition form (from your county BOE), a short summary of your evidence, and ideally three to five comparable sales pulled from the MLS or your county assessor's sales database. The board weighs your evidence against the assessor's number.

A few honest caveats. If your neighborhood is genuinely hot and recent sales match or beat your assessed value, an appeal will not help. Assessors in King and Snohomish counties have pushed hard on market-rate assessments, and plenty of appeals in fast-appreciating markets fail because the value is actually defensible.

For a structured way to build your case, the TaxFightBack appeal kit includes comp selection worksheets, BOE petition templates, and a hearing checklist built for Washington homeowners who want to keep 100% of any savings instead of splitting a refund with a contingency firm.

To see how the process runs elsewhere: how to appeal property taxes in Texas, how to appeal property taxes in Illinois, and how to appeal property taxes in Florida.

What happens after a successful Washington property tax appeal?

If the BOE or BTA cuts your assessed value, the county treasurer recalculates your bill. Already paid? You get a refund. Second half still pending? You pay the adjusted amount.

The reduction applies to the current tax year only. Your assessor reassesses next year on its own, so an appeal does not lock in a low value forever. That said, assessors track prior appeal outcomes, and a documented sale or appraisal in the record often shapes the next assessment.

Denied at the BOE? You have 30 days to appeal to the Washington State Board of Tax Appeals ^[8]. The BTA hears residential cases with no filing fee, though you pay any representation costs if you hire someone. BTA hearings are more formal than the BOE, but self-represented homeowners handle them all the time.

Beyond the BTA there is Superior Court, but by then legal costs usually swallow the tax savings for a typical residential property.

One thing nobody says out loud: a partial win still matters. Cutting a $400,000 assessed value to $370,000 saves roughly $270 to $370 a year in most Washington counties (using a 0.90% to 1.00% rate). Over five years that is $1,350 to $1,850 from a single filing.

Frequently asked questions

What is the average effective property tax rate in Washington state in 2026?

Washington's statewide average effective property tax rate runs about 0.93% to 1.00% of assessed market value. The Department of Revenue's most recent Property Tax Statistics report (2024 levies) puts it near 0.98%. Your actual rate depends on your county and the overlay districts on your parcel, and ranges from about 0.62% in San Juan County to 1.38% in Adams County.

How much is property tax on a $500,000 home in Washington state?

At the statewide average of roughly 0.98%, a $500,000 Washington home generates about $4,900 a year. In King County (0.93%), expect around $4,650. In Whitman County (1.31%), that same $500,000 home runs close to $6,550. Check your parcel's levy code for accuracy, since overlay districts vary block by block in some areas.

What is the property tax levy limit in Washington state?

RCW 84.52.043 limits combined regular levies on any parcel to $10 per $1,000 of assessed value, which equals 1.0%. Voter-approved excess levies and bond measures are exempt from this cap, which is why many homeowners pay effective rates above 1.0%. A separate rule, RCW 84.55.010, limits each taxing district's total levy revenue growth to 1% a year without voter approval.

When is the deadline to appeal a property tax assessment in Washington state?

Under RCW 84.40.038, you have 30 days from the date on your change of value notice to file a petition with your county Board of Equalization. Most counties mail value notices between February and June. Miss this deadline and you lose the right to appeal for that tax year. File as soon as the notice arrives; do not wait to see your tax bill.

Do seniors get a property tax break in Washington state?

Yes. Washington's Senior and Disabled Persons Property Tax Exemption (RCW 84.36.381) gives income-qualified homeowners age 61 or older a frozen assessed value plus exemption from excess levies. For 2024-basis taxes, income thresholds ranged from about $40,447 to $58,423. The thresholds are indexed annually. Apply with your county assessor by December 31 of the year before you want the benefit to start.

Which Washington county has the lowest property tax rate?

San Juan County has the lowest effective rate in Washington, roughly 0.62% to 0.65%. Its high-value waterfront and island properties create a large assessed value base relative to the small population and modest district needs. A low rate does not mean a low bill though; a $2 million San Juan County property still pays over $12,000 a year.

Which Washington county has the highest property tax rate?

Adams County and Franklin County consistently show the highest effective rates, both around 1.35% to 1.40%. These rural eastern Washington counties have lower property values (a smaller tax base) and many overlapping special purpose districts. Whitman County (home of Pullman and WSU) also ranks high at around 1.31%, driven by voter-approved school levies and bonds.

Does Washington state have a homestead exemption?

No. Washington has no traditional homestead exemption that trims assessed value for owner-occupants the way Florida or Texas does. The closest equivalent is the Senior and Disabled Persons exemption, which freezes assessed value and removes excess levy charges for income-qualified seniors. Farm, open space, and timber current use programs can sharply lower assessed values for qualifying rural land.

Can I appeal my Washington property tax assessment myself without a lawyer?

Yes. The Board of Equalization process is built for self-represented homeowners. You file a petition form, submit comparable sales evidence, and attend a hearing (often by phone). If you lose there, the State Board of Tax Appeals also handles residential cases with no filing fee. An attorney is rarely cost-justified for residential appeals; most owners who prepare well do fine alone.

How does Washington's property tax compare to neighboring Oregon?

Oregon's average effective rate runs about 0.82% to 0.90%, a bit below Washington's ~0.98%. Oregon has a state income tax and Washington does not, so the overall burden comparison is more complicated than property rates alone. Both states tax assessed value, but Oregon's Measure 50 limits assessed value growth to 3% a year regardless of the market, which compresses effective rates over time.

Are property taxes deductible on a Washington state return?

Washington has no personal income tax, so there is no state return on which to deduct property taxes. For federal purposes, property taxes on your home (and other property) are deductible up to a combined $10,000 cap for state and local taxes under the SALT deduction (IRC Section 164, as modified by the Tax Cuts and Jobs Act). This cap has been debated and revised legislatively; confirm the current status with a tax professional.

What is a "change of value notice" in Washington and what should I do when I get one?

A change of value notice (sometimes called a revaluation notice) is the county assessor's official notice that your assessed value has changed. It shows the new value and the appeal deadline, which is 30 days from the notice date. When one arrives, compare the assessed value to recent sales of similar homes nearby. If the assessed value tops those sales, file a BOE petition right away.

Does paying property taxes late in Washington affect my ability to appeal?

No. Paying late or on time does not change your right to appeal your assessed value. But taxes keep accruing interest and penalties while delinquent, appeal or not. Pay your bill (or at least the first half by April 30) while your appeal moves through the Board of Equalization. A win lowers future bills; delinquency charges usually are not reversed by an assessment appeal.

Where can I find the official levy rate for my Washington property?

Your county assessor's parcel search shows a levy code tied to your property, and the matching rate table lists every district rate. The Department of Revenue publishes a statewide levy rate compilation in its yearly Property Tax Statistics report at dor.wa.gov. For current-year specifics, your county assessor's office is the definitive source; many post levy rate tables as PDFs under their property tax pages.

Sources

1. Washington Department of Revenue, Property Tax Statistics: Annual levy rate data by county and statewide average effective property tax rates
2. Washington State Legislature, RCW 84.40.030 (Assessments at true and fair value): Washington property must be assessed at 100% of fair market value
3. Washington State Legislature, RCW 84.52.043 (Maximum levies): Combined regular levies on a parcel cannot exceed $10 per $1,000 of assessed value
4. Washington State Legislature, RCW 84.55.010 (Limitation on levies): Taxing district regular levy revenue may not increase more than 1% per year above prior year without voter approval
5. Washington State Legislature, RCW 84.56.020 (Delinquency and interest): Property tax payment due dates, first half April 30 and second half October 31, and delinquency interest and penalty rules
6. Washington State Legislature, RCW 84.40.038 (Appeal deadline, 30 days from notice): Property owners have 30 days from the date of the change of value notice to file a petition with the county Board of Equalization
7. Washington State Board of Tax Appeals: The State Board of Tax Appeals hears property tax appeals from county Board of Equalization decisions at no filing cost to the petitioner
8. Washington State Legislature, RCW 84.36.381 (Senior and disabled persons exemption): Income-qualified seniors and disabled persons may receive frozen assessed value and exemption from excess levies; income thresholds for the exemption
9. Lincoln Institute of Land Policy, Significant Features of the Property Tax database: Washington state effective property tax rate on owner-occupied residential property ranked approximately 25th nationally, near the national median
10. Washington State Legislature, RCW 84.34 (Current use assessment, open space, farm, and timber): Current use assessment programs allow qualifying agricultural, open space, and timber land to be taxed below market value