When the sale is held
Not applicable. The certificate of delinquency that starts a Washington foreclosure is issued by the county treasurer to the county itself, for all years' taxes, interest, and costs. It is a procedural step in the county's own superior court foreclosure, not an instrument investors can buy.
When taxes go delinquent
Property taxes are due April 30. If at least half is paid by April 30, the remainder is due October 31, and each installment becomes delinquent the day after its due date. Delinquent taxes bear interest computed monthly from the date of delinquency: 9 percent per year on residential real property with four or fewer units per taxable parcel, and 12 percent per year on all other property. Other property also takes a penalty of 3 percent of the delinquent tax on June 1 and a further 8 percent on December 1; penalties may not be assessed on residential real property with four or fewer units. The tax lien has priority over mortgages, judgments, and other obligations, which is why a completed tax foreclosure clears most junior encumbrances.
What happens after the sale
Three years after the date of delinquency, the county treasurer must issue a certificate of delinquency to the county on every parcel still on the tax rolls, file it with the clerk of the superior court, and foreclose the tax lien. The owner is served notice and has thirty days to defend the action or pay the amount due. The treasurer may not file a certificate when the delinquency is one hundred dollars or less excluding interest and penalties, unless the parcel has been declared a nuisance, and may not sell property that is eligible for tax deferral under chapter 84.38 RCW without requiring a deferral declaration first.
Leftover parcels between sales
Washington has no standing over-the-counter list of the Florida type. When no bidder covers the minimum bid at the foreclosure auction, the county is deemed the bidder and takes title in trust for the taxing districts. That inventory becomes tax-title property, and the county resells it under chapter 36.35 RCW: the county legislative authority orders the sale and fixes a minimum price, and the treasurer publishes notice once a week for three consecutive weeks and sells at not less than that price. Counties may accept installment contracts of thirty percent down with ten equal annual installments at twelve percent interest. In listed cases the county may sell without calling for bids at all, including a sale made within twelve months after an auction that drew no acceptable bid, a sale to a government agency, a sale of a parcel assessed under five hundred dollars to an adjoining owner, and transfers to land bank authorities or for affordable housing. Inventory and process vary widely by county, so check the county's tax-title or surplus property page.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Washington county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Washington.
Verified Aug 16, 2026 against Washington statutes.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.