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Washington · WA

Sell your land in Washington.

Washington is one of the few states that hands a vacant land seller a statutory disclosure form. RCW 64.06.015 prescribes a Seller Disclosure Statement for unimproved residential property, and it asks about water, sewage disposal, access, and title — precisely the questions a rural parcel often cannot answer cleanly, and precisely where buyers discount.

Selling vacant land in Washington is unusual because RCW 64.06.015 requires a disclosure form for unimproved land zoned residential, where most states exempt raw ground entirely. Real estate excise tax is the seller's obligation, and leaving current use classification carries compensating tax.

Tax sale type
Tax deed
Redemption window
No redemption after sale
Rate on redemption
N/A
Closings handled by
Title company
Washington tax sale and closing at a glance
WashingtonWhat applies
Tax sale typeTax deed
Redemption windowNo redemption after sale
Rate on redemptionN/A
Closing conducted byTitle company

Redemption runs at different stages in different states — before a sale in some, after it in others, and not at all in a few. The sections below set out how it works in Washington, and where they and this table describe different clocks, the sections are the precise account.

Last reviewed

Figures describe Washington generally. Counties administer their own sales and their own calendars — your county treasurer is the only source for a payoff figure or a sale date you can act on.

Local detail

What actually matters about land in Washington

Do you need a disclosure form for Washington vacant land?

Most states exempt vacant land from seller disclosure. Washington does not. RCW 64.06.015 requires a seller of unimproved residential real property to deliver a completed disclosure statement, and RCW 64.06.005 defines that as property zoned for residential use with no dwelling unit, condominium, timeshare, or manufactured home. Delivery is due within five business days of mutual acceptance unless the parties agree otherwise, and the buyer then has three business days to rescind by written notice. RCW 64.06.010 lists the exemptions — foreclosure or deed in lieu, transfers to a parent, spouse, domestic partner or child, transfers by a personal representative or bankruptcy trustee, and buyer waiver, though the environmental questions cannot be waived where the answers would be affirmative.

How does Washington's Growth Management Act limit land use?

Washington directs growth through the Growth Management Act, chapter 36.70A RCW. Counties planning under it designate urban growth areas under RCW 36.70A.110, and land outside those boundaries is held to rural densities with urban services generally withheld. That line, not the acreage, decides what a parcel can become. The same chapter requires counties and cities to designate critical areas under RCW 36.70A.170 and adopt regulations protecting them under RCW 36.70A.060 — wetlands, aquifer recharge areas, frequently flooded areas, geologically hazardous areas, fish and wildlife habitat — using best available science per RCW 36.70A.172. Each county writes its own critical areas ordinance, so buffer widths and review triggers differ substantially between Whatcom, Kittitas and Klickitat.

Who pays real estate excise tax in Washington?

Washington taxes the sale itself rather than the gain. Real estate excise tax under chapter 82.45 RCW applies to the selling price, and RCW 82.45.080 makes it the seller's obligation, with the buyer liable and a lien attaching to the property if it goes unpaid. Since January 1, 2020 the state portion has been graduated by price; the Department of Revenue's current schedule starts at 1.1 percent and climbs in tiers. Land classified as agricultural land or timberland is carved out of the graduated structure and stays at a flat 1.28 percent state rate, but the buyer must indicate continued qualifying use and the county assessor must approve it. Local REET is added on top.

What does it cost to leave Washington current use?

Two programs cut the assessed value of open land, and both charge to leave. Open space, farm and agricultural land, and timber land are classified under chapter 84.34 RCW; removal triggers additional tax under RCW 84.34.108 equal to the difference between what was paid and what would have been owed for the seven years last past, plus interest at the rate charged on delinquent property taxes. Farm and agricultural land removed on or after September 1, 2025 uses a four year lookback instead. Designated forest land sits in chapter 84.33 RCW with its own compensating tax. Separately, RCW 76.09.060 treats conversion within six years of an approved forest practices application, without local consent, as a violation.

Questions

Selling land in Washington

Do I have to complete a disclosure form for vacant Washington land?

Usually yes, if the land is zoned residential. RCW 64.06.015 requires a seller disclosure statement for unimproved residential real property, which RCW 64.06.005 defines as residentially zoned ground with no dwelling, condominium, timeshare or manufactured home on it. Land zoned for commercial, agricultural or forest use falls outside that definition. Delivery is due within five business days of mutual acceptance, and the buyer has three business days after delivery to rescind in writing. RCW 64.06.010 exempts foreclosures, certain family transfers, and sales where the buyer waives.

Who pays the real estate excise tax when I sell?

The seller does. RCW 82.45.080 places the obligation on the seller, though the buyer becomes liable and the tax becomes a lien against the property if it is not paid. The state portion has been graduated by selling price since January 1, 2020, beginning at 1.1 percent, and local jurisdictions add their own rate on top. Land classified as agricultural land or timberland is excluded from the graduated tiers and taxed at a flat 1.28 percent state rate, subject to continued qualifying use and assessor approval.

My land is in open space or current use. What happens when I sell?

A sale by itself does not usually trigger the compensating tax. Under chapter 84.34 RCW the classification can continue if the buyer signs the notice of continuance filed with the real estate excise tax affidavit and keeps the qualifying use. Removal is what costs: RCW 84.34.108 imposes additional tax equal to seven years of the difference between classified and market value taxes, plus interest at the delinquent rate, with a four year lookback for farm and agricultural land removed on or after September 1, 2025.

Washington primary sources

Sources for the figures above

These are secondary references, accurate enough to orient you and not a substitute for the statute or your county. Tax procedure changes; nothing here is legal advice.

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Washington law, tax procedure and county practice vary and they change. Nothing here is legal or tax advice about your parcel. Before you act on a deadline, confirm it with the county or with an attorney in that state. See our editorial standards for how this is researched and how to tell us if something is wrong.

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