Press Release
Treasurer

FOR IMMEDIATE RELEASE

County to Enforce State Distraint Laws on Delinquent Personal Property Taxes Owed by Businesses

Kittitas County, WA - 02/24/2026 - Kittitas County officials announced today that the county will begin active enforcement of Washington State distraint laws under the Revised Code of Washington (RCW) related to delinquent business personal property taxes, including the potential seizure and sale of personal property belonging to businesses when taxes remain unpaid.

This enforcement applies to businesses that have failed to pay legally assessed personal property taxes after notice and opportunity to resolve outstanding balances. Personal property taxes apply to business assets such as machinery, equipment, furnishings, and other taxable property used in the operation of a business.
 
“Personal property taxes are not optional, and they are critical to funding the services our residents rely on every day,” said Amy Cziske, County Treasurer. “We strongly encourage businesses that are behind on their taxes to contact our office immediately. Our goal is compliance, not punishment, and we are willing to work with taxpayers before enforcement becomes necessary.”
 
Under RCW distraint authority, the county may levy against and seize non-exempt business personal property to satisfy unpaid tax obligations when voluntary payment efforts have failed. The laws surrounding personal property taxes are not new, and the tools authorized for collection are also not new.  The recent need for distraint stems from a variety of reasons, mostly related to businesses' situations and their inability or unwillingness to pay for a period of time. 
 
Greg Zempel, County Prosecuting Attorney, emphasized the legal obligation to act. “The county has a statutory duty to collect taxes that are lawfully owed,” said Zempel. “When some taxpayers do not pay, the burden shifts to others. Enforcing the law ensures fairness and protects the integrity of the tax system.”
 
County officials also noted the broader impact of unpaid business taxes on the community. Homeowners account for more than 80 percent of all property taxes paid in the county, meaning that when business personal property taxes go unpaid, the financial burden disproportionately falls on residents.
 
In addition, delinquent personal property taxes reduce funding for local taxing districts that depend on them. School districts, fire districts, and other critical local services rely on these revenues to support classrooms, emergency response, and essential community functions. When taxes are not paid, those districts are shortchanged, placing pressure on service levels or shifting costs to other taxpayers.
 
“Property taxes fund core services like public safety, roads, courts, and local government operations,” said Commissioner Cory Wright, Chair of the County Board of Commissioners. “Our area businesses are a critical component of our county’s economic vitality, but when businesses fail to pay what they owe it directly affects our ability to maintain those services without shifting costs onto homeowners.”
 
Before distraint actions are taken, delinquent businesses will receive notices outlining amounts owed and options for payment or resolution. Businesses are urged to act promptly to avoid additional penalties, interest, or enforcement actions.

Kittitas County, from the Cascades to the Columbia, and online at http://www.co.kittitas.wa.us

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Contact: For more information or to resolve a delinquent account, businesses should contact the Kittitas County Treasurer’s Office at (509) 962-7535.

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