Selling land with back taxes in Washington

How Washington handles unpaid property taxes

Washington enforces unpaid taxes against the land itself, not just a lien on it. Once your redemption rights end, ownership passes, and in some states that happens before any auction. The rule below says when, so plan to sell before then.

The redemption rule in Washington: Judicial tax foreclosure. The county treasurer then sells the property at auction and issues a tax deed. Property may be redeemed any time before close of business the day before the sale. Minors and legally incompetent owners may redeem within 3 years after the sale.

Law: RCW 84.64.080 (sale and deed), RCW 84.64.070 (redemption). Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Washington land at a glance

• Average farm real estate value: $3,800 per acre (2026, USDA).
• Average property tax on farmland: about $18.89 per acre per year (2022 Census of Agriculture).
• Transfer tax: Real estate excise tax (REET) of 1.1% on the lowest part of the sale price, then 1.28%, 2.75% and 3% on higher parts. Through 2026 the brackets break at $525,000, $1,525,000 and $3,025,000. For sales on or after January 1, 2027, they break at $551,000, $1,551,000 and $3,051,000. Land classified as farm or timber land for current use pays a flat 1.28% if the buyer keeps that use. Local REET is added on top.
• Seller disclosure: Sellers of vacant land zoned for residential use must give the buyer a seller disclosure statement within 5 business days after mutual acceptance. Vacant land zoned for commercial use or more than 4 homes usually needs the commercial disclosure statement instead. The buyer can waive the statement, but not its environmental section if any environmental answer is yes. Sales by an estate's personal representative, foreclosures and gifts to family are exempt. After delivery, the buyer has 3 business days to rescind.

These are statewide averages, not an appraisal. See selling land in Washington for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions