WA SB5221

Nontitle eliminated mobile homes and manufactured homes cannot be subject to distraint until three years after the first delinquency date, and treasurers may cancel taxes as uncollectible if collection costs would exceed the tax amount owed

County treasurers may refund excess proceeds from distraint sales to property owners who held title on the date the notice of distraint was issued, with unclaimed excess funds deposited into the county's current expense fund after three years

Interest and penalties on delinquent taxes must be waived for income-qualified mobile/manufactured home owners who occupy the property as their principal residence, pay base taxes owed, and apply at least 14 days before distraint recording

New certificates of title may be created for mobile homes, manufactured homes, or park model trailers purchased through a county treasurer's foreclosure or distraint sale when no existing title can be found

Effective date: July 27, 2025