Delinquent taxes are subject to interest and penalties calculated as follows:
Interest is charged at the rate of 12% per year computed at 1% per month on the full amount of tax owed.
Penalty is charged at 3% on the full year amount of tax unpaid on June 1st of the year in which the tax Is due and an additional penalty of 8% on the amount of tax delinquent on December 1st of the year in which the tax is due.
Note: Stormwater, Flood and Irrigation are not assessed penalty. Aquifer is not assessed interest or penalty.
If our office has mailed the tax statement to the address provided by the taxpayer or the taxpayer's agent (such as a closing attorney) under Washington law, we cannot waive the interest and/or penalty if the payment is late.