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Intended audience: County treasurers, county assessors, and taxpayers.
The 2025 Legislature passed Substitute Senate Bill 5221 (SSB 5221) amending RCWs, 84.56.070 and 84.56.240, modifying processes and timelines related to personal property distraint and sale. This bill is effective July 25, 2025.
Personal property distraint and sale (mobile and manufactured homes) under RCW 84.56.070
Under current law, nontitle-eliminated mobile and manufactured homes are taxed as personal property and subject to distraint three years after the date of first delinquency. If the taxes remain unpaid, the county must sell the property at auction and any excess money arising from the sale of the property is automatically paid to the legal owner of the property sold.
SSB 5221 makes the following changes to the distraint and sale process:
- County treasurers may cancel delinquent taxes when it is in their opinion that the cost of collecting the delinquent taxes would be more than the tax amount due.
- Property owners are required to submit an application to the county treasurer to request a refund of excess funds arising from the sale of personal property Interest, deeds, or other documents recorded after the filing of the notice of distraint do not affect the payment of excess funds.
- If the county treasurer does not receive an application for refund within three years after the date of sale, the treasurer must deposit the excess in the county current expense fund. Once excess funds are deposited in the current expense fund, all claims for refund are extinguished.
SSB 5221 amends RCW 84.56.240 to allow county treasurers to cancel delinquent taxes if collecting them would exceed the tax due.
Questions?
Please visit our property tax page, call 360-534-1400, or contact your county treasurer for more details.
