What is the property tax rate in King County?

The combined effective property tax rate in King County, Washington is approximately 0.85%.

King County Property Tax Calculator (2026) — Washington Property Tax Almanac

Property Tax in King County, 2026

A calculator and field guide for Seattle-area homeowners — and for anyone considering a move to King County — including Washington's 100% assessment ratio, the regular vs. excess levy structure, Initiative 747's 1% annual cap on regular levy revenue growth, and the income-tested Senior Citizens and Disabled Persons Property Tax Exemption with assessed-value freeze.

King County, home to Seattle and 2270k Washingtonians, operates under Washington State's distinctive levy-based property tax system. Washington uses 100% assessment ratio (assessed at true and fair market value) and total tax combines state school + local school + county + city + special districts (typically expressed as dollars per $1,000 of AV). Initiative 747 (passed by voters in 2001) caps regular levy revenue growth at 1% per year per district.

How the bill is built

Washington's property tax calculation has two main steps. Step 1: Assessed Value. The King County Department of Assessments reassesses property annually at true and fair market value. Step 2: Apply combined rate. Total rate combines all overlapping districts (state school + local schools + county + city + EMS + library + fire + park + flood control + cemetery, depending on location). King's combined rate is approximately 8.50 per $1,000 of AV. Tax = (AV × combined rate) / 1,000. King's effective rate of 0.85% reflects this calculation.

Initiative 747's 1% revenue cap creates structural rate stability. When property values rise, the rate decreases automatically so total levy revenue grows by no more than 1% per year per district (excluding new construction and voter-approved excess levies). This has produced unusually stable effective rates over time — long-term WA homeowners typically see modest, predictable bill growth even during housing bubbles. The cap excludes voter-approved school maintenance and operations levies, which is why school district rates often dominate the combined bill.

Washington has no state income tax — but compensates with high sales tax. Washington is one of nine US states with no state income tax (alongside TX, FL, TN, NV, SD, WY, AK, NH). The state-level sales tax is 6.5%, with local add-ons typically bringing combined sales tax to 8.5-10.5% depending on the locality (King County combined: ~10.1%, among the highest in the United States). For high-income residents the no-income-tax structure typically offsets the high sales tax substantially; for lower-income residents the trade-off is less favorable.

Senior Citizens and Disabled Persons Property Tax Exemption is income-tested. Income limits (2026): under $30,000 = full exemption from regular levies + AV freeze; $30K-$35K = 65% reduction + freeze; $35K-$45K = 35% reduction + freeze. Apply with the King Assessor office. The same program applies to disabled veterans — Washington does NOT have a separate veteran-specific full exemption, which puts WA among the less-generous states for disabled veterans relative to TX, FL, MI, NJ, PA, OH, or VA.

2026 King County rate breakdown (dollars per $1,000 of AV (100% assessment ratio), Seattle district)

Taxing entity	Rate
Seattle Public Schools (~$2.41 / $1,000 AV)	2.4100
State School + Local Schools Levies	2.8500
King County General + Roads + Misc	1.5000
City of Seattle + EMS + Library	1.7400
Combined total	8.5000

As of April 26, 2026 · From King County Department of Assessments.

Note: King County, anchored by Seattle, is **the most-populous county in Washington (~2.27M, ~30% of state population)** and one of the fastest-growing major counties in the United States since 2010. King County is home to Microsoft (Redmond), Amazon (Seattle, with HQ2 spillover to Arlington VA), Boeing Commercial Airplanes (Renton), Costco (Issaquah), Starbucks (Seattle), and dozens of other Fortune 500 corporations. The county includes the major metro tech employment centers (Seattle CBD, South Lake Union, Bellevue, Redmond, Kirkland) and the major suburban ports (Renton, Auburn, Kent industrial corridor).

Note: King County effective property tax rates run approximately 0.85% — modest by national standards and meaningfully lower than neighboring Pierce (~1.05%). Washington uses 100% assessment ratio (assessed at full true and fair market value) and total millage combines state school + local school + county + city + special districts (typically expressed as dollars per $1,000 of AV). Initiative 747 (2001) caps the total annual levy revenue growth at 1% per district (excluding new construction and voter-approved excess levies), which has produced unusual rate stability over time.

Note: For relocation buyers: King County is the canonical Pacific Northwest tech relocation choice — top-tier tech employment, no state income tax (Washington is one of nine no-income-tax states, alongside TX, FL, TN, NV, SD, WY, AK, NH), and strong public schools especially in Bellevue, Mercer Island, and Issaquah. The trade-off is among the highest median home values in the United States ($793K, with $1.5M+ common in Bellevue, Mercer Island, Sammamish, and central Seattle neighborhoods). The combination of high home values × moderate tax rates produces high absolute bills (~$6,700 typical, $13,000+ for $1.5M homes).

Senior/disabled exemption and excess levies for 2026

Washington's homeowner tax relief is concentrated in a single income-tested Senior Citizens and Disabled Persons Property Tax Exemption (covering both seniors AND disabled veterans). Initiative 747's 1% revenue cap creates structural rate stability for ALL property owners regardless of exemption status.

Senior Citizens and Disabled Persons Property Tax Exemption

Washington's exemption combines a partial reduction of regular property taxes with a freeze on assessed value at the time of qualification. Income limits (2026) are tiered:

Income under $30,000: Full exemption from regular levies + AV freeze
Income $30,000-$35,000: 65% reduction in regular levies + AV freeze
Income $35,000-$45,000: 35% reduction in regular levies + AV freeze

Eligibility: must be 61+ OR disabled OR a disabled veteran with 80%+ service-connected disability. Apply with the King Assessor office. Once qualified, the AV freeze locks in your assessed value as of the qualification year — even if market values rise substantially, your assessed value (and tax base) remains constant. The exemption applies to regular levies only; voter-approved excess levies (typically school M&O) are still owed.

Property Tax Deferral Program (seniors 60+)

Washington offers a Property Tax Deferral Program separate from the senior exemption — eligible seniors 60+ with income under ~$57K can defer property tax payments (with state-paid interest) until the property is sold or transferred. The deferred amount becomes a lien on the property. This is particularly valuable for cash-poor / asset-rich seniors who want to remain in their homes.

Excess Levies (school M&O)

Washington's regular levies are capped at 1% annual revenue growth per district under Initiative 747 (2001). However, voter-approved excess levies — primarily school maintenance and operations levies — are exempt from the 1% cap. Excess levies typically run 2-4 year terms and require 60% voter approval. School excess levies often dominate the combined tax bill (typically 30-50% of the total) — when these levies expire and are renewed (or fail), bills can change significantly. Watch for ballot measures.

Appealing your assessment

Washington's appeal process runs through the County Board of Equalization (BOE). Homeowners file a Petition for Review with the BOE within 60 days of the change of value notice (or by July 1, whichever is later). The BOE holds hearings — homeowners can present comparable sales, recent appraisals, or independent appraiser testimony. BOE decisions can be appealed to the Washington State Board of Tax Appeals within 30 days; from there to Superior Court. Most Washington counties reassess annually under the State Department of Revenue's revaluation cycle.

Cities and towns in King County

King County contains 7 incorporated municipalities, ranging from Seattle to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside King County is subject to King County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Seattle County seat	city	749,256
Bellevue	city	151,854
Renton	city	106,785
Federal Way	city	101,030
Kirkland	city	92,175
Auburn	city	87,256
Redmond	city	73,256

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Seattle tax district. Other cities in King County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the King County Department of Assessments before relying on any estimate.

Frequently asked questions

When are Washington property taxes due?

Washington property taxes are due in two installments: April 30 (first half) and October 31 (second half). Bills under $50 must be paid in full by April 30. Late payments incur 1% per month interest plus a 3% delinquency penalty after May 31 (first half) or December 1 (second half). Most Washington homeowners pay through escrow via their mortgage servicer. The King Assessor office handles collection.

What is Initiative 747 and how does it limit my taxes?

Initiative 747 (passed by Washington voters in 2001) caps regular levy revenue growth at 1% per year per district. When property values rise (sometimes substantially), the rate decreases automatically so total revenue grows by no more than 1%. The cap excludes new construction (so growing districts can collect more) and voter-approved excess levies (primarily school maintenance and operations levies, which require 60% voter approval). I-747 has produced unusually stable effective rates over time — long-term Washington homeowners typically see modest, predictable bill growth even during housing bubbles. The Washington Supreme Court initially struck down I-747 in 2007, but the legislature re-enacted it in a 2007 special session.

How does Washington's no-state-income-tax structure affect total tax burden?

Washington is one of nine US states with no state income tax (alongside TX, FL, TN, NV, SD, WY, AK, NH). The state-level sales tax is 6.5%, with local add-ons typically bringing combined sales tax to 8.5-10.5% depending on locality. For high-income residents, the no-income-tax structure typically produces meaningful net savings — especially for buyers relocating from California (which has top marginal income tax of 13.3%) or New York (10.9%). For lower-income residents, the high sales tax shifts more burden to consumption-based taxation. Property tax effective rates in Washington (~0.8-1.1%) are moderate by national standards.

How do I apply for the Senior/Disabled Persons Exemption?

The Senior Citizens and Disabled Persons Property Tax Exemption is income-tested with three tiers (2026): under $30K = full exemption from regular levies + AV freeze; $30K-$35K = 65% reduction + freeze; $35K-$45K = 35% reduction + freeze. Eligibility: must be 61+ OR disabled OR a disabled veteran with 80%+ service-connected disability. Apply with the King Assessor office. Once qualified, the AV freeze locks in your assessed value as of the qualification year. The exemption applies to regular levies only; voter-approved excess levies are still owed. Disabled veterans use this same program — Washington does not have a separate veteran-specific full exemption.

How do I appeal my Washington assessment?

File a Petition for Review with your County Board of Equalization (BOE) within 60 days of the change of value notice (or by July 1, whichever is later). The BOE holds hearings — homeowners can present comparable sales, recent appraisals, or independent appraiser testimony. BOE decisions can be appealed to the Washington State Board of Tax Appeals within 30 days; from there to Superior Court. Most Washington counties reassess annually under the State Department of Revenue's revaluation cycle.

About King County

Beyond the property tax — a few things you might not know about the place.

Weird fact

King County was originally named after **William Rufus King** — a 19th-century Alabama senator and the 13th Vice President of the United States (briefly, in 1853, dying after just 45 days in office). King was a slaveholder, and in 1986 the King County Council voted to redirect the county's namesake to **Martin Luther King Jr.** instead — making King County one of the only US jurisdictions to officially redirect its honorific reference without changing the actual county name. The official county logo was changed to feature MLK's face in 2007.

Hometown hero

Bill Gates

The Microsoft co-founder (b. 1955) was born and raised in Seattle (King County) — graduating from Lakeside School, the elite Seattle private school where he first programmed at age 13. Gates founded Microsoft in 1975 (initially in Albuquerque, NM) and moved the company to Bellevue, Washington in 1979 — making King County the Microsoft global headquarters since the company's earliest growth phase. The Microsoft Redmond campus now exceeds 500 buildings across 8+ million square feet, employing approximately 60,000+ in King County alone.

Biggest annual event

Bumbershoot + Seattle International Film Festival

Bumbershoot (annual, Labor Day weekend at the Seattle Center) is one of the longest-running urban arts and music festivals in the United States — established in 1971 and drawing 100,000+ attendees with major music acts, performance art, comedy, and visual arts. The Seattle International Film Festival (annual, late May/June, since 1976) is the largest film festival in the United States by ticket volume — screening 400+ films over 25 days and drawing 150,000+ attendees.

Property Tax in King County, 2026