2021 Real Property Tax Deferral for Business
Payment plan available for eligible taxpayers
Due to the ongoing economic challenges from the COVID-19 pandemic, the Washington State Legislature passed emergency legislation allowing qualified real property businesses to defer their 2021 property taxes beyond the due dates set by state law with no late charges. To obtain a deferral under this program, taxpayers must first apply via the web form below or by submitting a form from the state Department of Revenue. Requests for deferral must be made by April 30, 2021. If granted a deferral, applicants must agree to the terms and conditions of a payment plan with King County Treasury.
Important considerations to determine if you can participate:
- To be eligible, the tax account must be for real property used primarily for business purposes. This program is NOT available for residential property, personal property, or non-business-related real property accounts. Visit kingcounty.gov/propertytax for options related to these accounts.
- To be eligible, revenues attributed to the property must have a demonstrated loss of at least 25 percent for calendar year 2020 compared to calendar year 2019. The taxpayer will be asked to provide supporting details in the application. The information submitted in the application is subject to audit review by the Department of Revenue and may also be subject to public disclosure under the Public Records Act (RCW Chapter 42.56).
- Applicants granted a deferral of 2021 taxes must participate in a payment plan. The frequency of payments is determined by the individual taxpayer.
- The final payment must be received by December 31, 2021. Payment plans under this program will not be extended beyond December 31, 2021. After December 31, any unpaid 2021 taxes will be subject to all applicable interest charges and penalties.
- An owner of real property receiving a deferral must pass on the entire benefit to a tenant or sublessee if the tenant or sublessee is required by the lease or other contract to pay the property tax expense of the owner.
If you believe you are eligible and meet the above criteria, use the web form below to apply or submit your request on the DOR form to firstname.lastname@example.org. Requests for deferral must be made by April 30, 2021.
Send an e-mail to email@example.com or call 206-263-2960 during business hours (8:30 am - 4:30 pm).
King County Treasury Operations, King Street Center 201 S. Jackson St, Suite 710, Seattle, WA 98104
Property Tax Information and Customer Service------------206-263-2890 ---- PropertyTax.CustomerService@kingcounty.gov
Mobile Homes/Commercial Personal Property------------- 206-263-2844 ---- Treasury.PersonalProperty@kingcounty.gov
Tax Foreclosures -------------------------------------------------- 206-263-2649 ---- TaxForeclosures@kingcounty.gov
Maintenance Assessment Mgmt Systems/Local Improvement Districts 206-263-1893--- firstname.lastname@example.org