How King County property tax is calculated
Washington taxes homes at 100% of market value, revalued every year, with no homestead cap; the bill is the assessed value divided by 1,000 times the levy rate of your four-digit levy code, which fixes the combination of districts that tax your parcel.[1][2]
Tax = Assessed value ÷ 1,000 × levy rate (per $1,000)
A $950,000 home pays $9,413.03 in Seattle and $7,055.25 in Bellevue for 2026. The difference comes mostly from Seattle's city levy of $3.01677, which includes a $1.93197 voter-approved lid lift on top of a $1.03168 regular levy.[2][11]
King County property tax rate by levy code
The state school levy, King County and the Port of Seattle add up to $3.80478 per $1,000 everywhere in the county; cities, school districts, fire and library districts and Sound Transit make up the rest.[2] For 2026 the state school levy is split in two parts (1.46154 and the McCleary part 2 at 0.78805); it returns to a single levy for 2027 taxes.[2][6]
| Taxing unit | Rate | Tax year | Exemptions it applies to |
|---|---|---|---|
| State school levy – part 1 | $1.46154 per $1,000 | 2026 | — |
| State school levy – part 2 (McCleary) | $0.78805 per $1,000 | 2026 | — |
| King County (incl. levy lid lifts, hospital, transit, conservation, bonds) | $1.45642 per $1,000 | 2026 | — |
| Port of Seattle | $0.09877 per $1,000 | 2026 | — |
| City of Seattle | $3.01677 per $1,000 | 2026 | — |
| Seattle School District 001 (enrichment + capital levies) | $2.15308 per $1,000 | 2026 | — |
| Emergency Medical Services (Seattle) | $0.25098 per $1,000 | 2026 | — |
| King County Flood Control Zone District | $0.09419 per $1,000 | 2026 | — |
| Sound Transit | $0.15866 per $1,000 | 2026 | — |
| Seattle Metropolitan Park District | $0.42999 per $1,000 | 2026 | — |
| Total | $9.90845 per $1,000 | 0.9908% of taxable value |
| Taxing unit | Rate | Tax year | Exemptions it applies to |
|---|---|---|---|
| State school levy (parts 1 + 2) | $2.24959 per $1,000 | 2026 | — |
| King County | $1.45642 per $1,000 | 2026 | — |
| Port of Seattle | $0.09877 per $1,000 | 2026 | — |
| City of Bellevue (regular 0.52595, lid lift 0.21546, excess 0.21909) | $0.96049 per $1,000 | 2026 | — |
| Bellevue School District 405 | $1.92214 per $1,000 | 2026 | — |
| King County Rural Library District | $0.23534 per $1,000 | 2026 | — |
| Emergency Medical Services | $0.25098 per $1,000 | 2026 | — |
| King County Flood Control Zone District | $0.09419 per $1,000 | 2026 | — |
| Sound Transit | $0.15866 per $1,000 | 2026 | — |
| Total | $7.42658 per $1,000 | 0.7427% of taxable value |
King County property tax due dates
If your tax is $50 or more you can pay in two halves, due April 30 and October 31; in 2026 the second half was due November 2 because October 31 fell on a Saturday.[8][7]
- February (statutory deadline March 15) — Tax statements mailed
- April 30 — First half due (Interest from the delinquency date: 9% a year for residential parcels with 4 or fewer units (12% for other property); penalties do not apply to residential property with 4 or fewer units)
- October 31 (2026: November 2, because October 31 fell on a Saturday) — Second half due
Late residential taxes on homes with four or fewer units accrue 9% interest a year and no penalty.[7][8] Dates for other counties are on property tax due dates.
Senior and disabled property tax exemption
Homeowners 61 or older, disabled, or veterans with an 80% service-connected rating, with 2025 income of $84,000 or less, pay the "senior rate" instead of the full levy rate; their value is frozen and they skip excess levies and the state school levy.[3][4][5]
| Levy code | Regular rate | Senior rate | Tax on $950,000, regular | Tax on $950,000, senior rate |
|---|---|---|---|---|
| Seattle 0010 | $9.90845 | $4.24803 | $9,413 | $4,036 |
| Bellevue 0300 | $7.42658 | $3.76310 | $7,055 | $3,575 |
The senior rate is the Assessor's illustration of the exemption's effect on rates; your actual benefit depends on your income threshold and frozen value.
| Exemption | Amount | Who qualifies |
|---|---|---|
| Senior/disabled exemption – income threshold 3 (2026 taxes: $72,001–$84,000) | Value frozen at the assessed value of the first qualifying year; exempt from all excess levies, the state school levy and voter-approved lid lifts that name the exemption (RCW 84.36.381(5)(a), (6)) | Age 61+ on Dec 31, 2025, or disabled, or veteran with 80% service-connected rating; own and occupy home; 2025 combined disposable income ≤ $84,000 Apply to the Assessor (taxrelief.kingcounty.gov); 2025 income documents for 2026 taxes |
| Senior/disabled exemption – income threshold 2 (2026 taxes: $60,001–$72,000) | Threshold-3 benefits plus regular levies exempt on the greater of $50,000 or 35% of value, max $70,000 (through 2026 taxes) | As above |
| Senior/disabled exemption – income threshold 1 (2026 taxes: $60,000 or less) | Threshold-3 benefits plus regular levies exempt on the greater of $60,000 or 60% of value (through 2026 taxes) | As above |
Exemption (RCW 84.36.381): age 61+ (or disabled / 80% VA rating), income ≤ $84,000 for 2024–2026 taxes (King County thresholds $60,000 / $72,000 / $84,000). From 2027 taxes the King County thresholds rise to $76,000 / $89,000 / $101,000 (2027–2029) and threshold 1 becomes $80,000 or 80% of value, threshold 2 $70,000 or 45% (max $200,000). Deferral (RCW 84.38): age 60+ or retired for disability, household income ≤ $88,998 for 2025, equity requirements; deferred taxes plus interest become a lien.[12][13] Other counties' senior programs are compared on property tax exemptions for seniors.
How to appeal your King County value
Petition the King County Board of Appeals and Equalization by July 1 of the assessment year or within 60 days of the mailing date on your value notice, whichever is later.[1] File a petition online or by mail (postmark) – email not accepted; a new petition is needed every year. Board decisions can go to the Washington State Board of Tax Appeals within 30 days.[1]
What King County homeowners typically pay
Census figures for 2024 put the median property tax paid by King County homeowners at $7,292 on a median home value of $885,200, an effective rate of about 0.82%.[9][10]
Washington's effective rate is compared with other states on property tax rates by state.
Common mistakes
- Using a percent rate. King County rates are dollars per $1,000; $9.90845 per $1,000 is 0.990845%.
- Waiting for the senior exemption to appear. It is not automatic: apply to the Assessor with your income documents.
- Assuming one Seattle rate. Levy codes differ within cities; find yours on the bill or start from the property tax calculator.
Value too high? Try the free property tax assessment appeal calculator before the King County Board of Appeals and Equalization deadline (not legal advice).
Frequently asked questions
What is the property tax rate in King County?
It depends on the levy code: $9.90845 per $1,000 in Seattle (0010) and $7.42658 in Bellevue (0300) for 2026.
When is King County property tax due?
First half April 30, second half October 31 (November 2 in 2026). Taxes under $50 are due in full April 30.
How much is property tax on a $1 million house in Seattle?
About $9,908 for 2026 in levy code 0010.
Who qualifies for the King County senior exemption?
Owners 61 or older (or disabled, or veterans with an 80% rating) who live in the home, with 2025 income of $84,000 or less for 2026 taxes.
Sources
- Residential Common Questions
- 2026 Codes and Levies – King County Taxing Districts
- Senior Citizen and People with Disabilities Reduction in Property Taxes – application for taxes due in 2026
- RCW 84.36.381 – Residences, property tax exemptions
- Guide to Property Tax Exemptions for Seniors, Persons with Disabilities, and Disabled Veterans
- Changes to property tax relief programs and state school levy (special notice)
- RCW 84.56.020 – Due dates, interest, penalties
- Property tax – Treasury Operations
- Table B25103: Mortgage Status by Median Real Estate Taxes Paid (American Community Survey 2024 1-year)
- Table B25077: Median Value (Dollars), owner-occupied housing units (American Community Survey 2024 1-year)
- 2026 King County Codes and Levies – Cities (collective rates by levy code)
- Senior or disabled exemptions and deferrals
- Income Thresholds for Senior Citizen and Disabled Persons Exemption and Deferral, Tax Years 2027-2029