Wash. Rev. Code » Title 84 · Chapter 84.60
Revised Code of Washington

Wash. Rev. Code § 84.60.010 (2026)

Priority of tax lien

✓ current as of May 2026
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All taxes and levies which may hereafter be lawfully imposed or assessed are declared to be a lien respectively upon the real and personal property upon which they may hereafter be imposed or assessed, which liens include all charges and expenses of and concerning the taxes which, by the provisions of this title, are directed to be made. The lien has priority to and must be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility to or with which the real and personal property may become charged or liable, except that the lien is of equal rank with liens for amounts deferred under chapter 84.37 or 84.38 RCW.
[ 2013 c 221 s 10; 1969 ex.s. c 251 s 1; 1961 c 15 s 84.60.010. Prior: 1925 ex.s. c 130 s 99; RRS s 11260; prior: 1897 c 71 s 78; 1895 c 176 s 19; 1893 c 124 s 79; 1890 p 584 s 135.]
Notes of Decisions
Cited in 15 cases (2 in the last 5 years), 1975–2024 · leading case: Ellingsen v. Franklin Cnty., 810 P.2d 910 (Wash. 1991).
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Ellingsen v. Franklin Cnty., 810 P.2d 910 (Wash. 1991). · cites it 2× “I would therefore affirm the decision of the Court of Appeals reversing the judgment quieting title to the Ellingsens' property in their names and remanding the case for further proceedings.”
In Re Stack Steel & Supply Co., 28 B.R. 151 (Bankr. W.D. Wash. 1983). “RCW 84.60.010 provides in pertinent part that the lien for taxes “include[s] all charges and expenses of and concerning the said taxes which, by the provisions of this title, are directed to be made.”
King Cnty. Water Dist. No. 54 v. King Cnty. Boundary Review Bd., 554 P.2d 1060 (Wash. 1976). “These general obligation bonds could be repaid by taxation of property located within the former district.”
Worden v. Smith, 314 P.3d 1125 (Wash. Ct. App. 2013). “The lien on real property for taxes and levies that are lawfully imposed or assessed is imposed by former RCW 84.60.010 (1969), which provides in part: The said lien shall have priority to and shall be fully paid and satisfied before any recognizance, mortgage, judgment, debt,…”
Seattle Mortg. Co. v. Unknown Heirs of Daisy Gray, 136 P.3d 776 (Wash. Ct. App. 2006). “See RCW 84.60.010. It has not granted super priority to conservation loan debt.”
Quigley v. Gen. Elec. Co. (In Re Elec. City, Inc.), 43 B.R. 336 (Bankr. W.D. Wash. 1984). “King County also argues that its lien comes within the exception of § 546(b) by virtue of the superpriority granted under RCW 84.60.010 which provides: *342 All taxes and levies which may hereafter be lawfully imposed or assessed shall be and they are declared to be a lien…”
Kofmehl v. Steelman, 908 P.2d 391 (Wash. Ct. App. 1996). · cites it 2× “RCW 84.60.010 (indicating tax liens have priority before any recognizance, mortgage, judgment, debt, obligation, or responsibility to which property may be liable).”
Chief Seattle Props., Inc. v. Kitsap Cnty., 541 P.2d 699 (Wash. 1975). “RCW 84.60.010, .020. There is provision whereby the tax may become a lien upon real property of the person assessed: “selected by the county treasurer and designated and charged upon the tax rolls as provided in RCW 84.”
Lake Arrowhead Cmty. Club, Inc. v. Looney, 748 P.2d 649 (Wash. Ct. App. 1988). · cites it 2× “010, which provides: All taxes and levies which may hereafter be lawfully imposed or assessed shall be and they are hereby declared to be a lien respectively upon the real and personal property upon which they may hereafter be imposed or assessed, which liens shall include all…”
State v. Lau, 300 P.3d 838 (Wash. Ct. App. 2013). · cites it 2× “110(4) provides: Taxes imposed under this chapter become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010.[ 11 ] The lien shall attach on the date the tax becomes due and shall relate back and have…”
State Of Washington v. William Lau (Wash. Ct. App. 2013). · cites it 2× “110(4) provides: Taxes imposed under this chapter become a lien upon personal and real property used in the gambling activity in the same manner as provided for under RCW 84.60.010.[11] The lien shall attach on the date the tax 11 RCW 84.”
Andrew James Clayton, Res. v. Mary Kay Wilson, App. (Wash. Ct. App. 2017). “5 Under RCW 84.60.010, a tax lien on real or personal property "has priority to and must be fully paid and satisfied before any recognizance, mortgage, judgment, debt, obligation, or responsibility" is paid.”
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