Property Tax Collection
Tax Statements Are Sent out Once a Year
Tax statements are mailed from Colfax, Washington in late February or early March.
If you have bought or sold property prior to receiving this statement or any time during the year, please notify the Treasurer’s Office and forward the statement to the new owner. Failure to receive a tax statement on property does not excuse any penalty or interest charges.
Examine your tax statement to avoid payment on the wrong property. First half or full payment of tax must be paid/postmarked April 30th. Second half tax must be paid/postmarked October 31st.
Tax less than $50 on individual parcels must be paid in full first half. Delinquent tax amounts showing on your statement will not include the interest and penalty because this amount changes every month.
Interest & Penalty on Delinquent Taxes
If the first half tax is not paid by April 30th, interest is charged on the full amount of tax at 1% per month. In addition to the interest, there will be penalties added the first year of delinquency. A 3% penalty will be added on June 1st, and an 8% penalty will be added on December 1st.
Payments received on delinquent personal property tax after the April 30th deadline must be paid in full with applicable interest, penalties, and costs. Real estate and mobile homes may still be paid in halves through October 31st, with interest and penalties calculated on the full tax. Failure to pay second half taxes will also result in interest and penalty charges.
Before paying delinquent tax, please contact the Treasurer’s Office at 509-397-6230 for the correct interest and penalty amount computed for the date of your payment.
Taxes are computed on the assessed valuation as of January 1st of the preceding year. They are a lien on the personal property of the person assessed. It is unlawful to sell personal property without paying tax in advance. A clear bill of sale cannot be issued until such payment is made.
Personal property is subject to immediate seizure and subsequent sale if at least the first half of the tax is not paid by April 30th and the second half by October 31st. Check with the County Treasurer’s Office before buying or selling any personal property. (RCW 84.56.070.090)
Senior Citizens & Disabled Persons Exemptions
If you own a residence, you may be entitled to a property tax exemption. To qualify you must be 61 years old or retired because of a disability, the property must be your main residence, and you must have a limited income.
For application forms and further information, please call the Whitman County Assessor at 509-397-6220 or go to the Assessor page.
Mobile Home Owners
Check with your County Treasurer’s Office before buying or selling a mobile home to assure the proper changes have been made and to protect your property against any property or excise tax lien. (RCW 84.60) Movement of a mobile home without a movement permit issued by the Treasurer may result in a penalty. (RCW 46.44.175)
Tax Paid Under Protest
To preserve your right to seek a court ordered refund you must comply with the requirements of the law. (RCW 84.68.20)
Foreclosure & Sale for Non Payment of Taxes
After the County Treasurer has started the tax foreclosure procedure by filing a Certificate of Delinquency in Superior Court, all tax, interest, penalties, and costs must be paid through the current year in order to remove the property from foreclosure. All real estate
with delinquent taxes for three years or more will be subject to foreclosure.
Payments will be accepted in U.S. currency only. Make your check, cashiers check, or money order payable to the Whitman County Treasurer. Washington state tax laws prohibit U.S. from receipting partial payments.
- Legal descriptions
- Levy rates
- Omitted taxes
- Open space
- Personal property listing
- Address changes
- Delinquent interest
- Mobile home sales and moving permits