How Washington property tax works
Washington taxes property at its full market value, as set by the county assessor, at a levy rate per $1,000 of assessed value. Your rate is the total of every district where you live: the state school levy, your local school district, the county, the city and junior districts such as fire, library, hospital, parks, the port and, in the Puget Sound area, Sound Transit.
The statewide average rate on taxes due in 2025 was $8.96 per $1,000. Because assessments run slightly behind sale prices (about 92% statewide), the effective rate on market value was about 0.82%.
Regular levies can't grow more than 1% a year plus new construction without a vote. A 2025 proposal to raise that limit to 3% was dropped and didn't pass.
2026 levy rates by city
Total levy rates for taxes due in 2026, for the main tax code area in each city. Rates vary within cities by school and fire district. The last column is the tax on a home assessed at $700,000, before exemptions.
| City | County | 2026 levy rate per $1,000 | Tax on $700,000 |
|---|---|---|---|
| Tacoma | Pierce | about 10.88 | about $7,613 |
| Renton | King | 10.58 | $7,405 |
| Olympia | Thurston | 10.54 | $7,377 |
| Seattle | King | 9.91 | $6,936 |
| Auburn | King | 9.83 | $6,881 |
| Kent | King | 9.45 | $6,617 |
| Federal Way | King | 9.30 | $6,509 |
| Sammamish | King | 8.66 | $6,063 |
| Everett | Snohomish | 8.59 | $6,012 |
| Kirkland | King | 8.46 | $5,920 |
| Redmond | King | 7.77 | $5,437 |
| Bellevue | King | 7.43 | $5,199 |
Bellevue and Redmond have the lowest rates on the list, partly because their large commercial tax bases spread local levies over more value. Within cities the range is wide: Seattle code areas run from 9.91 to 12.22, Auburn from 9.83 to 12.61, Kent from 9.45 to 10.92. In Everett, a typical $571,000 house paid $4,904 in 2026.
Average levy rates by county
From the Department of Revenue's statistics for taxes due in 2025, the latest year published:
| County | Average rate per $1,000 | Effective rate on market value |
|---|---|---|
| Pierce | 10.14 | 0.92% |
| Thurston | 9.89 | 0.95% |
| Spokane | 9.85 | 0.94% |
| Clark | 9.54 | 0.86% |
| Yakima | 9.07 | 0.84% |
| King | 8.94 | 0.83% |
| Benton | 8.79 | 0.84% |
| Kitsap | 8.62 | 0.76% |
| Snohomish | 8.32 | 0.77% |
| Whatcom | 8.05 | 0.76% |
| Statewide | 8.96 | 0.82% |
The highest county average is Whitman (12.33) and the lowest San Juan (5.92). Schools take the biggest share of the money, 56% of all levies statewide.
Washington has no income tax, which is part of why property and sales taxes carry so much weight. See states with no income tax.
Senior and disabled relief, and what changes in 2027
Homeowners 61 and older, or disabled, with income below their county's thresholds get a partial exemption. For 2024–2026 the top-tier income limits are, for example, $84,000 in King County, $75,000 in Snohomish, $64,000 in Pierce and $50,000 in Spokane, with a deferral program for slightly higher incomes.
A 2026 law (ESSB 6162) makes the program considerably more generous from tax year 2027:
- Income thresholds rise to 60%, 70% and 80% of county median household income (from 50%, 60% and 70%).
- Every tier becomes exempt from the whole state school levy, not just part of it, plus all voter-approved excess levies.
- The lowest tier exempts the greater of $80,000 or 80% of value (up from $60,000 or 60%).
- The two parts of the state school levy merge into one rate of $2.075 per $1,000 of market value for 2027.
Apply with your county assessor. See senior exemptions by state.
Deadlines and appeals
- Payments: first half due April 30, second half October 31. Late residential taxes accrue 9% interest a year.
- Appeals: petition your county board of equalization by the later of July 1 or 30 days after your value notice was sent (some counties allow 60 days). See our appeal guide.
Where these numbers come from
City rates are from King County's 2026 Codes and Levies by city, the Snohomish County Assessor's 2026 Annual Report, Thurston County's 2026 levy book and Pierce County's average tax rates by city. County averages, effective rates and statewide totals are from the Washington Department of Revenue's Property Tax Statistics 2025. Senior exemption thresholds and the 2026 law changes are from Department of Revenue publications. Deadlines are from RCW 84.56.020 and 84.40.038. For ZIP-level data, start at our Washington page.