About Collections

A property tax account becomes past due and falls into delinquency when taxes are not paid by the due date. Depending on the type of property, unresolved delinquent tax accounts may result in actions such as: 

  • Interest, fees, penalties and administrative costs
  • Foreclosures and auction of real property accounts
  • Seizure and distraint of personal property accounts

If you are past due on your property taxes, please contact our office at 564.397.2252. Tax relief or other assistance may be available; please visit our Tax Relief page for more details.  If you are in the process of filing bankruptcy, please submit your information via email: taxrequests@clark.wa.gov

Late Payment

Interest and Penalties

When a property tax account is delinquent, Washington State law RCW 84.56.020 requires the county treasurer to assess interest and in certain circumstances penalties on the total balance of the annual taxes, from the date of delinquency until paid:


Property Tax Bill

Monthly Interest

Penalty Charges

2021 and prior years

All real and personal property parcels


3% on June 1, 8% on December 1


All real and personal property parcels


No penalties

2023 and future years

Residential parcel with four or fewer units


No penalties

All other real and personal property parcels


3% on June 1, 8% on December 1

Fees and Charges

2024 Collection Fees/Costs

Posted pursuant to RCW 36.18.080, the Clark County Treasurer's Office has outlined the following service fees and costs for distraint and foreclosure activity. Service Fees are based on an analysis of actual 2023 program costs. 

All Property Types
Past Due Courtesy Notice**$1.00
Business Personal Property Distraint
Business Personal Property Collection Letters$25.00
First Distraint Warning Letter$35.00
Final Distraint Warning Letter$40.00
Site Visits$30.00
Recording Costs - Distraint Filing*$305.50
Auction Setup Costs*$200.00
Distraint - Treasurer Staff$66.35/hr
Sheriff Costs*$200.00/hr
Asset Seizure Costs*$350.00/hr
Locksmith Costs*$195.00
Mobile Home Distraint
30 day Warning Letter$35.00
Notice of Distraint Fee $100.00
Site Visits$30.00
Recording Costs - Distraint Filing*$305.50
Auction Setup Costs*$200.00
Real Property Foreclosure 
Foreclosure Outreach Letter $25.00
Foreclosure Avoidance Fee Letter $75.00
Site Visits$30.00
Certificate of Delinquency (COD) Filing $1,000.00
Recording Costs - COD Filing*$305.50
Title Reports*$454.62
Recording Costs - Amended COD Filing*$307.00
Publication Costs*$365.50
Auction Setup Costs*$200.00
Foreclosure Property Posting Costs*$12.00

*Direct foreclosure or distraint costs may vary and are assessed to accounts based on the actual expense incurred.  Costs detailed above are estimates based on 2023 rates. 

**Courtesy Notice fees are determined by cost recovery associated with notice preparation and mailing.