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2021 Real Property Tax Deferral for Business

Payment plan available for eligible taxpayers

Due to the ongoing economic challenges from the COVID-19 pandemic, the Washington State Legislature passed emergency legislation allowing qualified real property businesses to defer their 2021 property taxes beyond the due dates set by state law with no late charges. To obtain a deferral under this program, taxpayers must first apply by submitting a form from the state Department of Revenue. Requests for deferral must be made by April 30, 2021. If granted a deferral, applicants must agree to the terms and conditions of a payment plan with the Kitsap County Treasurer.

Important considerations to determine if you can participate:

  1. To be eligible, the tax account must be for real property used primarily for business purposes. This program is NOT available for owner occupied residential property, personal property, or non-business-related real property accounts. When an owner of residential property(s) rents and/or leases their property to someone else, that property is considered to be used primarily for business purposes and is eligible.

  2. To be eligible, revenues attributed to the property must have a demonstrated loss of at least 25 percent for calendar year 2020 compared to calendar year 2019. The taxpayer will be asked to provide supporting details in the application. The information submitted in the application is subject to audit review by the Department of Revenue and may also be subject to public disclosure under the Public Records Act (RCW Chapter 42.56).

  3. Applicants granted a deferral of 2021 taxes must participate in a payment plan. The frequency of payments is determined on a case by case basis.

  4. The final payment must be received by December 31, 2021. Payment plans under this program will not be extended beyond December 31, 2021. After December 31, any unpaid 2021 taxes will be subject to all applicable interest and penalties.

  5. An owner of real property receiving a deferral must pass on the entire benefit to a tenant or sub-lessee if the tenant or sub-lessee is required by the lease or other contract to pay the property tax expense of the owner.

Next Steps

If you believe you are eligible and meet the above criteria, complete the DOR form and email it to hbeyl@co.kitsap.wa.usRequests for deferral must be made by April 30, 2021.


Send an e-mail to or call 360.337.4931 during business hours (Monday-Thursday 9:00 am - 4:30 pm, Friday 9:00 am - 12:00 pm).

Important message: This program is NOT available for residential property, personal property, or non-business-related real property accounts.