Every fall I get some version of the same text from a seller a few days before closing: "Why is there a property tax line on my settlement statement? I already paid my taxes." It is a fair question, and this year the timing makes it more likely to come up than usual.

King County's second half property tax payment is due right now. Because October 31 lands on a Saturday this year, the deadline moves to Monday, November 2. If you are selling a Seattle home and closing anytime in the next few weeks, how that payment gets handled will show up on your settlement statement. Here is how it works, in plain language.

How Washington Property Taxes Actually Work

Washington property taxes are billed for a full calendar year, January 1 through December 31. King County lets you pay that bill in two halves. The first half is due April 30 and the second half is due October 31. When either date falls on a weekend or a county holiday, the due date moves to the next business day.

One detail surprises people who moved here from other states. In Washington, you pay the current year's taxes during the current year. Some states bill in arrears, so a seller there is often paying last year's bill. Here, the bill you pay in 2026 covers 2026.

Who Pays Property Taxes When You Sell a House in Washington?

The short answer is both of you. Proration is just a fair split: you pay for the days you own the home, and the buyer pays for the days they own it. The standard Northwest MLS purchase agreement used in most Seattle sales calls for current year taxes to be prorated as of closing, and your escrow officer does the math on a per day basis.

Here is a simple way to picture it, using round hypothetical numbers. Say your annual tax bill is $9,000. That works out to about $24.66 per day.

If You Close After the Second Half Is Paid

Say you pay the second half on time and close on November 10. You have now paid for the entire year, but you only own the home for part of it. The buyer owes you for the 52 days from November 10 through December 31, which is roughly $1,282. That shows up as a credit to you on your settlement statement.

If You Close Before the Second Half Is Paid

Now say you close on October 28 and have not paid the second half yet. Escrow will typically pay the $4,500 second half at closing out of your proceeds so the year is current, then credit you for the days the buyer will own the home. October 28 through December 31 is 65 days, or about $1,603 back to you.

Either way, the result is the same. You pay for your days and only your days. The line items just look different depending on timing. Exactly how closing day itself gets counted depends on your contract and escrow, so ask your escrow officer if you want it to the dollar.

The Mortgage Escrow Wrinkle

This is where I see the most confusion. If your monthly mortgage payment includes taxes, your lender holds that money in an escrow account and pays the county for you. That means your lender may be paying the second half right around the time you close.

That is fine, as long as everyone knows about it. The risk is a double payment: your lender pays the second half, and escrow pays it again at closing because the county's records had not updated yet. The money is not lost, but waiting on a refund from the county is time you would rather not spend.

If you are closing in the next few weeks, here is what I recommend:

1. Call your lender and ask whether they plan to pay the second half, and on what date.
2. Pass that answer along to your escrow officer so they can confirm what has been paid before closing.
3. Look up your parcel on the King County Treasury website a few days before closing to see what shows as paid.
4. Watch for your escrow account refund after your loan is paid off. Federal rules generally require your servicer to return any leftover balance within 30 days of payoff.

Three Mistakes I Help Sellers Avoid

Most of this is handled by professionals, and it usually goes smoothly. But a few avoidable mistakes come up every year.

• Skipping the payment because "escrow will handle it." If your closing gets delayed past the due date, the second half becomes delinquent and late charges start adding up every month. If closing is still a few weeks out, paying on time is usually the cleaner move. Escrow will credit you for the buyer's share either way.
• Reading the tax line as a fee. A tax proration is not a cost of selling. It is a reimbursement for time. Check whether it is listed as a debit or a credit before you worry.
• Forgetting about exemptions or deferrals. If you receive a senior or disabled person exemption, or you have deferred property taxes, tell your escrow officer early. A deferral is a lien that gets repaid when you sell, and both can change how the numbers come together.

The Bottom Line on Property Taxes at Closing

You will not pay more than your share. Proration exists to make sure of that. What changes is how it looks on paper, and that depends on when you close relative to April 30 and October 31.

Knowing that ahead of time turns a confusing line item into one less thing to think about during a week that already has plenty going on.

When I walk sellers through their net sheet, property taxes are one of the lines I explain before they ever see the final numbers, because surprises at the closing table help no one. If you are thinking about selling this fall or next spring and want to see what you would actually walk away with, reach out. My team at Emerald Group and I would be glad to run the numbers with you.

Ready to sell in Seattle? Brennen Clouse at Emerald Group is here to help. Call or text 206-899-9101 or visit emeraldgroupre.com.