1. How the sale works
Under RCW 84.64.080(3), the court gives judgment for the taxes, interest and costs that appear due, and orders the clerk to enter an order for the sale. The judge of the superior court signs that order, and it is delivered to the county treasurer. Under subsection (4), the treasurer sells the property to the highest and best bidder. The acceptable minimum bid is the total amount of taxes, interest and costs. Under subsection (7), the treasurer may instead hold the auction by electronic media under RCW 84.64.225.
2. Who the excess goes to
Subsection (10) states the refund rule. If the highest amount bid for any separate unit tract or lot exceeds the minimum bid due upon the whole property included in the certificate of delinquency, the excess must be refunded, following payment of all recorded water-sewer district liens, on application, to the record owner of the property.
The statute defines the record owner as the person who held title on the date of issuance of the certificate of delinquency. Assignments of interests, deeds, or other documents executed or recorded after filing the certificate of delinquency do not affect the payment of excess funds to the record owner.
3. The three-year window
The same subsection says that if no claim for the excess is received by the county treasurer within three years after the date of the sale, the treasurer must at the end of that period deposit the excess in the current expense fund of the county. That deposit extinguishes all claims by any owner to the excess funds.
4. What this means for a recovery team
- The person named in subsection (10) is the record owner as of the certificate of delinquency, not a later buyer. Check the certificate date in the county file.
- The statute says later deeds and assignments do not affect payment of the excess to that record owner. Read that sentence, and get legal advice, before you rely on an assignment.
- The claim is an application to the county treasurer. Ask that treasurer for the process and the amount.
Locate Next does not file claims, hold funds or decide who is owed money.
5. Finding the record owner
Start from the county file and the certificate of delinquency. If the record owner was a company, look up its state filing. See how to find who owns an LLC. If the record owner has died, a court decides who has authority. A skip trace does not. See heirs vs owners. For the case method, see finding a former owner for a surplus case and the surplus case worksheet. Before calling, check each number’s Do Not Call status. See DNC scrubbing. Other states whose statutes were read are on the surplus funds by state hub, including Michigan, Ohio, and North Carolina.
Common questions
Who gets excess funds from a Washington tax foreclosure sale?
Under RCW 84.64.080(10), the record owner, on application, after payment of recorded water-sewer district liens. The record owner is the person who held title on the date the certificate of delinquency was issued.
How long is a claim open under that subsection?
Three years after the date of the sale. If no claim reaches the county treasurer in that time, the treasurer deposits the excess in the current expense fund of the county, and claims to the excess end.
Does a deed or assignment after the certificate change who is paid?
RCW 84.64.080(10) says assignments, deeds or other documents executed or recorded after the certificate of delinquency was filed do not affect payment of excess funds to the record owner.
Who do I contact about Washington excess funds?
The county treasurer that conducted the sale. Ask that office for the process and the amount.
Sources
- RCW 84.64.080, Washington tax foreclosure sale and excess funds. Read October 22, 2026.
This page is general information, not legal advice. Have counsel review the statute before you rely on it.