King County, Washington — Tax Sale & Surplus Procedure
Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → washington. This page covers how King County actually runs it. Legal information, not legal advice. Last verified: 2026-06-01.
C0. Identity
- County seat: Seattle
- Population: ~2.27 million (largest county in Washington)
- Recording unit: county (recorder = King County Recorder’s Office, within Records and Licensing Services)
- FIPS: 53033
- Parent legal framework: washington — Washington is a tax-deed, judicial-foreclosure state; the county treasurer is the selling authority (RCW 84.64.080). No private lien certificates. King County inherits all of this; the locals below are the operational layer only.
C1. Local Tax Sale
- Conducts own sale? Yes. King County Treasury Operations (Treasury) forecloses delinquent parcels in King County Superior Court and conducts the sale itself, online.
- Platform: RealAuction — the county’s online auction site is
king.wa.realforeclose.com. The official auctions page directs bidders to
this site for registration, opening bids, and bidding.
https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/auctions
- Note: King County historically ran tax-foreclosure and tax-title sales on Bid4Assets (e.g., the “KingWASept…” storefronts). The current official auctions page names RealAuction (king.wa.realforeclose.com). Tax-title surplus-land sales by Real Estate Services may still use Bid4Assets — see needs_verification.
- Calendar: Annual, held in September. Next known sale:
September 9, 2026 (per the official auctions page). Key cycle dates published
by the county:
- Oct 31, 2025 — last day to pay delinquent taxes to avoid foreclosure filing for the cycle.
- Nov 20, 2025 — Certificate of Delinquency + summons/complaint filed in Superior Court (covering 2022 and prior delinquencies).
- Mid–late August 2026 — auction participation details and opening bids posted on the auctions page.
- September 9, 2026 — sale. https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/auctions https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/process-resources
- Rate within statutory range: N/A locally — delinquent-tax interest is set by state statute (RCW 84.56.020), not by the county. See washington.
- Registration & deposit: Registration and deposit terms are posted on the RealAuction site (king.wa.realforeclose.com) and on the auctions page in mid–late August before each sale; specific deposit dollar amounts were not published on the county pages at verification → needs_verification. Parcels are sold “where is” / “as is.” https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/auctions
- Bidder requirements: Online registration via the RealAuction platform; redemption/payment to stop a sale must be in certified funds (personal checks returned, no exceptions; online payment unavailable for foreclosure parcels). https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/process-resources
- Delinquent / foreclosure list location: Parcels in foreclosure status are searchable on the county’s “Properties in foreclosure status” page; the comprehensive list is posted mid-November each cycle and published in the Seattle Times the following June; opening bids post on the auctions page in mid–late August. https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/auctions/properties
C2. Local Redemption → framework: right-of-redemption
- Where/how to redeem locally: Pay all taxes, fees, interest, penalties, and foreclosure costs to King County Treasury Operations (Tax Foreclosures). Payment must be in certified funds; personal checks are returned with no exceptions; online payment is not available for foreclosure parcels.
- Deadline: Redemption is allowed up to close of business the day before the sale — consistent with the state rule (RCW 84.64.070; see washington).
- Local fees: Treasurer deed-preparation fee + auditor/recorder recording fee accrue as foreclosure costs (state-set; see washington); specific local cost schedule not itemized on the foreclosure pages → needs_verification.
- Redemption contact: King County Treasury, Tax Foreclosures — 206-263-2649, TaxForeclosures@kingcounty.gov.
- Deviations from state default: None identified — King County follows the state pre-sale redemption rule with no post-sale redemption for ordinary owners. https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/process-resources
C3. Local Surplus / Excess Proceeds → framework: surplus-funds
- Belongs to: the record title owner on the day the Certificate of Delinquency was filed — King County’s own wording, matching RCW 84.64.080(10).
- Claim filing venue: King County Treasury Operations — Tax Foreclosures. Claims are made by contacting Treasury (no separate court filing for tax-sale surplus; this is the treasurer, not the clerk). Office address: King County Treasury, 201 S. Jackson St., Suite 710, Seattle, WA 98104.
- Claim form: No named/numbered downloadable claim form is published; claimants contact Treasury, which mails the record owner notice and a claim application → needs_verification (form name/URL).
- Local deadline notes: Three years from the date of the sale to claim (matches RCW 84.64.080(10)); unclaimed funds are then deposited to the county current expense fund and the owner’s claim is extinguished. See washington.
- Unclaimed-funds list published? Yes. King County publishes
“Tax foreclosure excess funds” data files (parcels where the county is holding
surplus) by year:
- 2022: https://cdn.kingcounty.gov/-/media/king-county/depts/executive-services/finance-business-operations/treasury/foreclosure/tax-foreclosure-excess-funds-2022.pdf
- 2023: https://cdn.kingcounty.gov/-/media/king-county/depts/executive-services/finance-business-operations/treasury/foreclosure/tax-foreclosure-excess-funds-2023.pdf
- 2024: https://cdn.kingcounty.gov/-/media/king-county/depts/executive-services/finance-business-operations/treasury/foreclosure/tax-foreclosure-excess-funds-2024.pdf
- Index page: https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/excess-auction-money/excess-funds-data
- Recovery-agent fee cap (local notice): The county’s excess-funds page expressly cites the Washington 5% cap on fees for locating county tax-foreclosure proceeds (cited on the page as former RCW 63.29.350; now re-enacted by ESHB 1637 (2023) — see washington and third-party-recovery-rules).
- Contact: King County Treasury — 206-263-2649, TaxForeclosures@kingcounty.gov.
C4. Offices & Contacts
| Office | Name | Address | Phone | URL |
|---|---|---|---|---|
| Treasurer / Tax Collector | King County Treasury Operations (Tax Foreclosures) | 201 S. Jackson St., Suite 710, Seattle, WA 98104 | 206-263-2649 · TaxForeclosures@kingcounty.gov | https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures |
| Clerk of Court | King County Superior Court Clerk (Dept. of Judicial Administration) | King County Courthouse, 516 Third Ave., Seattle, WA 98104 (verify suite) | 206-296-9300 | https://kingcounty.gov/en/dept/dja |
| Recorder / Register of Deeds | King County Recorder’s Office (Records & Licensing Services) | 201 S. Jackson St., Suite 204, Seattle, WA 98104 | 206-477-6620 | https://kingcounty.gov/en/dept/executive-services/certificates-permits-licenses/records-licensing/recorders-office |
| Assessor (parcel/valuation) | King County Dept. of Assessments | 500 Fourth Ave., Suite ADM-AS-0708, Seattle, WA 98104 | 206-296-7300 | https://kingcounty.gov/en/dept/assessor |
| Sheriff | Not applicable to tax sales — treasurer conducts the tax-foreclosure sale (RCW 84.64.080). Sheriff conducts only judicial mortgage sales. | — | — | — |
C5. Local Procedure Notes
- Online-only tax-foreclosure auction via RealAuction (king.wa.realforeclose.com), held once a year in September.
- Certified funds only to redeem/pay; personal checks returned; no online payment for foreclosure parcels.
- Two distinct surplus tracks (do not conflate):
- Tax-foreclosure excess funds → claimed at Treasury (this page, C3); 3-year deadline; county publishes the unclaimed list.
- Mortgage (deed-of-trust) foreclosure surplus → deposited with the Superior Court Clerk and disbursed only by court order (RCW 61.24.080; see washington). Different office, different process.
- Tax-title properties: Parcels that did not sell at the tax-foreclosure auction become county tax-title land and may be re-offered separately (disposition under ch. 36.35 RCW); historically marketed on Bid4Assets via Real Estate Services. https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/tax-title-properties
- LID/ULID foreclosures (local/utility improvement district assessments) are a separate auction track from property-tax foreclosures. https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/lid-ulid-auctions
- Notice: All parties with a recorded legal interest are served notice and summons by certified mail (county practice implementing RCW 84.64.050; reinforced by in-re-king-county-foreclosure-of-liens-1991, a King County case holding defective notice voids the sale).
C6. Records Access
- Parcel search (Assessor eReal Property / Parcel Viewer): https://gismaps.kingcounty.gov/parcelviewer2/ (links through to eReal Property reports)
- GIS / interactive map (iMap): https://gismaps.kingcounty.gov/iMap/
- Recorder deed/document search (online records, 1991–present): https://kingcounty.gov/en/dept/executive-services/certificates-permits-licenses/records-licensing/recorders-office/records-search
- Tax payment portal: https://payment.kingcounty.gov/Home/Index?app=PropertyTaxes (note: not usable for foreclosure-parcel payoffs — those require certified funds to Treasury)
- Foreclosure parcels in process: https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/auctions/properties
C7. Meta
- parent_state: washington
- sources:
- {type: official, url: “https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures”, retrieved: 2026-06-01}
- {type: official, url: “https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/auctions”, retrieved: 2026-06-01}
- {type: official, url: “https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/process-resources”, retrieved: 2026-06-01}
- {type: official, url: “https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/auctions/properties”, retrieved: 2026-06-01}
- {type: official, url: “https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/excess-auction-money”, retrieved: 2026-06-01}
- {type: official, url: “https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/excess-auction-money/excess-funds-data”, retrieved: 2026-06-01}
- {type: official, url: “https://cdn.kingcounty.gov/-/media/king-county/depts/executive-services/finance-business-operations/treasury/foreclosure/tax-foreclosure-excess-funds-2024.pdf”, retrieved: 2026-06-01}
- {type: official, url: “https://kingcounty.gov/en/dept/executive-services/buildings-property/treasury-operations/tax-foreclosures/tax-title-properties”, retrieved: 2026-06-01}
- {type: official, url: “https://kingcounty.gov/en/dept/executive-services/certificates-permits-licenses/records-licensing/recorders-office”, retrieved: 2026-06-01}
- {type: official, url: “https://kingcounty.gov/en/dept/executive-services/certificates-permits-licenses/records-licensing/recorders-office/records-search”, retrieved: 2026-06-01}
- {type: official, url: “https://kingcounty.gov/en/dept/dja”, retrieved: 2026-06-01}
- {type: official, url: “https://gismaps.kingcounty.gov/parcelviewer2/”, retrieved: 2026-06-01}
- {type: official, url: “https://gismaps.kingcounty.gov/iMap/”, retrieved: 2026-06-01}
- {type: official, url: “https://payment.kingcounty.gov/Home/Index?app=PropertyTaxes”, retrieved: 2026-06-01}
- needs_verification:
- Specific bidder deposit dollar amount and registration deadline for the Sep 9, 2026 sale (posted on RealAuction/king.wa.realforeclose.com in mid–late August 2026; not yet published at verification).
- Whether the tax-foreclosure auction is now fully on RealAuction (king.wa.realforeclose.com) vs. any residual Bid4Assets use for tax-title surplus-land reoffers by Real Estate Services (historical Bid4Assets storefronts exist; current auctions page names RealAuction).
- Name/URL of a downloadable excess-funds claim form (county directs claimants to contact Treasury; no named form located).
- Exact local deed-preparation / cost schedule added to the redemption payoff.
- Superior Court Clerk suite/room number at the King County Courthouse (516 Third Ave.) — phone 206-296-9300 verified; precise mailing suite not pinned.
- cross_links: washington, surplus-funds, right-of-redemption, third-party-recovery-rules, treasurer-sale, due-process-notice, in-re-king-county-foreclosure-of-liens-1991, tyler-v-hennepin-county
- changelog:
- 2026-06-01 — Initial King County page built from King County Treasury official pages (tax-foreclosures, auctions, process-resources, excess-auction-money, excess-funds-data), Recorder’s Office, Superior Court Clerk (DJA), Assessor, and GIS portals. Platform = RealAuction (king.wa.realforeclose.com); next sale Sep 9, 2026; surplus claimed at Treasury within 3 years; unclaimed list published by year. Legal framework inherited from washington.
Legal information, not legal advice. Verify against the cited official sources before acting. Last verified: 2026-06-01.