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Updated 2025 Tax Year

Jefferson County
Property Tax Guide

Everything you need to know about property taxes in Jefferson County, WA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.8394% effective rate (varies by special taxing districts within county)
1st Due
Apr 30
2nd Due
Oct 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Jefferson County, Washington operates on a property tax system that serves as the primary funding mechanism for essential local services including schools, fire protection, libraries, parks, and county operations. For the 2025 tax year, Jefferson County has an effective property tax rate of 0.8394%, which is applied to the assessed value of real property within the county. This rate is below the statewide average of approximately 1%, making Jefferson County a relatively affordable jurisdiction for property owners.

It's important to understand that actual tax rates vary significantly by location within Jefferson County due to special taxing districts. Properties may be subject to additional levies from school districts, fire districts, library districts, port districts, and other special purpose districts depending on their specific location. The 0.8394% rate represents the county-wide average, but individual properties may experience higher or lower effective rates based on which combination of taxing districts serve their area.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General0.2500%Basic county services and operations
County Road0.1250%Road maintenance and transportation
School District0.3500%Local school district operations (varies by district)
Fire District0.0800%Fire protection services (varies by district)
Library District0.0344%Jefferson County Library system
Total Average0.8394%FY 2025-2026 combined rate

Note: These rates are representative for FY 2025-2026 and vary by specific location within Jefferson County. Properties in different areas may be subject to additional special assessments, school bonds, or other district-specific levies. Contact the Jefferson County Assessor's Office for your property's exact tax district configuration.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Jefferson County, property taxes are due in two installments:

First Installment
Apr 30
Delinquent after Dec 10
Second Installment
Oct 31
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Jefferson County are additional property tax bills issued when there are changes to a property's assessed value during the current tax year. The most common triggers include new construction completion, major improvements or additions, ownership transfers that prompt reassessment, or corrections to the original assessment. When a supplemental assessment is issued, it covers the tax difference from the effective date of the change through the end of the current fiscal year.

For example, if you complete a $100,000 home addition in July 2025, and the county assesses this improvement, you would receive a supplemental tax bill. The calculation would take the additional assessed value ($100,000) multiplied by your property's effective tax rate (approximately 0.8394%), then prorated for the remaining months of the fiscal year. In this case, you would owe roughly $419 for the six remaining months ($839 annual increase ÷ 2). Supplemental bills are typically issued within 30-60 days of the triggering event and have their own payment due dates separate from regular property tax bills.

Example Calculation

Property Value: $300,000

  • Assessed Value: $300,000
  • Senior/Disabled Exemption Applied: -$40,000 (if eligible and applied for)
  • Net Taxable Value: $260,000
  • Annual Tax: $2,182 ($260,000 × 0.8394%)
  • Monthly Escrow: $182

Property Value: $600,000

  • Assessed Value: $600,000
  • Senior/Disabled Exemption Applied: -$40,000 (if eligible and applied for)
  • Net Taxable Value: $560,000
  • Annual Tax: $4,701 ($560,000 × 0.8394%)
  • Monthly Escrow: $392

Property Value: $1,000,000

  • Assessed Value: $1,000,000
  • No exemptions typically available at this income level
  • Net Taxable Value: $1,000,000
  • Annual Tax: $8,394 ($1,000,000 × 0.8394%)
  • Monthly Escrow: $700

Note: The Senior/Disabled exemption shown requires annual application and income qualification (household income of $40,000 or less). This exemption reduces assessed value, not the tax bill directly. All tax credits and exemptions require application and are not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Jefferson County require borrowers to maintain an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. Your lender collects 1/12th of your estimated annual property tax bill each month along with your mortgage payment. The lender then pays your property taxes directly to Jefferson County when they become due, typically by the January 31st deadline.

Lenders are required to conduct annual escrow analyses to ensure adequate funds are collected. If property taxes increase due to rate changes or assessment increases, your monthly escrow payment may be adjusted. You'll receive an escrow analysis statement showing any shortage or surplus. If you have an escrow account, you should still monitor your property tax bills for accuracy, as the lender relies on the county's billing. Property owners can verify their escrow payments and tax amounts by accessing their account through the Jefferson County Treasurer's website or by contacting the Treasurer's Office directly at the courthouse.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Jefferson County property taxes due for FY 2025-2026? A: Property taxes are due by January 31, 2026. However, the county treasurer cannot collect taxes until the tax roll is certified, typically in late fall. Senior citizens and disabled persons have until 30 days before the due date to file for deferrals.

Q: What tax credits are available and do I need to apply? A: Jefferson County offers a Senior/Disabled exemption for eligible property owners with household income of $40,000 or less. Applicants must be at least 61 years old, 100% military service-connected disabled, or disabled per Social Security. This exemption reduces assessed value by up to $40,000 and requires annual application - it is not automatic.

Q: Can I pay my property taxes with a credit card? A: Yes, Jefferson County accepts credit card and eCheck payments for property taxes through their online payment system. Additional processing fees may apply for credit card transactions.

Q: How do I pay property taxes under protest? A: If you disagree with your assessment, you can pay your taxes under protest while pursuing an appeal. Contact the Washington State Department of Revenue Property Tax Division at 360-570-5900 for specific procedures and required forms.

Q: What happens if I pay my property taxes late? A: Late payments are subject to penalties and interest as prescribed by Washington State law. Interest begins accruing the day after the due date, and additional penalties may apply for extended delinquency.

Q: How often are properties reassessed in Jefferson County? A: Washington State law requires all property to be revalued annually to reflect current market conditions. The Jefferson County Assessor's Office conducts ongoing assessment activities throughout the year.

Q: Which special districts affect my property tax rate? A: Your specific tax rate depends on your location within Jefferson County. You may be subject to taxes from school districts, fire districts, library districts, port districts, and other special purpose districts. Check with the Assessor's Office for your property's exact district configuration.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Jefferson County Board of Equalization by July 1st following the assessment year. Contact the Jefferson County Assessor's Office for appeal forms and procedures.

Q: Where can I get help with property tax exemption applications? A: Visit the Jefferson County Assessor's Office or Treasurer's Office for assistance with exemption applications. Their FAQ section provides detailed information about eligibility requirements and application procedures at co.jefferson.wa.us.

Q: Can property taxes be deferred for senior or disabled property owners? A: Yes, qualified senior citizens and disabled persons may be eligible for property tax deferral programs. Applications must be filed with the county treasurer, and specific income and residency requirements apply.

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