About Collections
A property tax account becomes past due and falls into delinquency when taxes are not paid by the due date. Depending on the type of property, unresolved delinquent tax accounts may result in actions such as:
- Interest, fees, penalties and administrative costs
- Foreclosures and auction of real property accounts
- Seizure and distraint of personal property accounts
If you are past due on your property taxes, please contact our office at 564.397.2252. Tax relief or other assistance may be available; please visit our Tax Relief page for more details. If you are in the process of filing bankruptcy, please submit your information via email: taxrequests@clark.wa.gov.
Interest and Penalties
When a property tax account is delinquent, Washington State law RCW 84.56.020 requires the county treasurer to assess interest and in certain circumstances penalties on the total balance of the annual taxes, from the date of delinquency until paid:
INTEREST AND PENALTY CHARGES |
||
|---|---|---|
|
Property Tax Bill |
Monthly Interest |
Penalty Charges |
|
2021 and prior years |
||
|
All real and personal property parcels |
1% |
3% on June 1, 8% on December 1 |
|
2022 |
||
|
All real and personal property parcels |
1% |
No penalties |
|
2023 and future years |
||
|
Residential parcel with four or fewer units |
0.75% |
No penalties |
|
All other real and personal property parcels |
1% |
3% on June 1, 8% on December 1 |
2024 Collection Fees/Costs
Posted pursuant to RCW 36.18.080, the Clark County Treasurer's Office has outlined the following service fees and costs for distraint and foreclosure activity. Service Fees are based on an analysis of actual 2023 program costs.
| All Property Types | |
| Past Due Courtesy Notice** | $1.00 |
| Business Personal Property Distraint | |
| Business Personal Property Collection Letters | $25.00 |
| First Distraint Warning Letter | $35.00 |
| Final Distraint Warning Letter | $40.00 |
| Site Visits | $30.00 |
| Recording Costs - Distraint Filing* | $305.50 |
| Auction Setup Costs* | $200.00 |
| Distraint - Treasurer Staff | $66.35/hr |
| Sheriff Costs* | $200.00/hr |
| Asset Seizure Costs* | $350.00/hr |
| Locksmith Costs* | $195.00 |
| Mobile Home Distraint | |
| 30 day Warning Letter | $35.00 |
| Notice of Distraint Fee | $100.00 |
| Site Visits | $30.00 |
| Recording Costs - Distraint Filing* | $305.50 |
| Auction Setup Costs* | $200.00 |
| Real Property Foreclosure | |
| Foreclosure Outreach Letter | $25.00 |
| Foreclosure Avoidance Fee Letter | $75.00 |
| Site Visits | $30.00 |
| Certificate of Delinquency (COD) Filing | $1,000.00 |
| Recording Costs - COD Filing* | $305.50 |
| Title Reports* | $454.62 |
| Recording Costs - Amended COD Filing* | $307.00 |
| Publication Costs* | $365.50 |
| Auction Setup Costs* | $200.00 |
| Foreclosure Property Posting Costs* | $12.00 |
*Direct foreclosure or distraint costs may vary and are assessed to accounts based on the actual expense incurred. Costs detailed above are estimates based on 2023 rates.
**Courtesy Notice fees are determined by cost recovery associated with notice preparation and mailing.