Bill > SB5221

This bill simplifies processes and timelines related to personal property distraint (the legal seizure of property to pay outstanding taxes) by making several key modifications to existing Washington state laws. The bill updates procedures for county treasurers when collecting delinquent personal property taxes, specifically addressing situations involving mobile homes, manufactured homes, and other personal property. It allows treasurers to cancel tax collection efforts if the cost of collection would exceed the tax amount due, and establishes clearer guidelines for handling excess funds from property sales. The bill also modifies rules about how excess funds from tax sales are managed, stipulating that unclaimed funds will be deposited into the county's current expense fund after three years, which extinguishes any future claims. Additionally, the bill provides a new pathway for creating certificates of title for mobile homes or manufactured homes sold through a county treasurer's tax foreclosure sale when no previous title can be found. These changes aim to streamline tax collection processes, reduce administrative burdens, and provide more clarity for property owners and county officials in handling delinquent tax situations.