Provides that a county legislative authority may authorize payment of past due property taxes, penalties, and interest by electronic funds transfer payments on a monthly basis. Monthly payments must first be applied to penalties and interest.   Official Text and Analysis.

Authorizes the county treasurer to assess and collect tax foreclosure avoidance costs when real property taxes become delinquent. The substitute bill clarifies that for purposes of lien foreclosure proceedings, delinquent taxes for the tax year in which they were due remain delinquent until paid in full. The substitute bill specifies that payment on past due taxes must include collection of the oldest delinquent year, prior to filing a certificate of delinquency or notice of distraint. The substitute bill authorizes the county treasurer to add delinquent collection charges on past due personal property taxes.

Establishes a pilot program in King and Pierce counties authorizing an electronic installment payment program for taxpayers with delinquent property taxes. The county treasurer may set up terms for installment payments, and participants in the payment program would not accrue additional penalties and interest. The department of revenue and county treasurers participating in the program must report back to the legislature on the effectiveness of the program.

Prevents additional penalties for taxpayers successfully participating in electronic bill payment agreements. Authorizes the county treasurer, rather than the county legislative authority, to accept electronic property tax payments on past due property taxes.

Authorizes county treasurers to accept payments on past due property taxes, penalties, and interest by electronic funds transfer on a monthly basis. Authorizes county treasurers to assess and collect tax foreclosure avoidance costs and delinquent collection charges on past due real and personal property taxes.

Clarifies that partial payment of delinquent property taxes: may be made quarterly, in addition to monthly; must, within a 12-month period, equal or exceed one year's delinquent taxes, interest, and penalties; may, not must, be collected by electronic payment; and may not be made after foreclosure proceedings are initiated to collect delinquent taxes. Provisions regarding payment agreements and authorizing collection of delinquent collection charges and tax foreclosure avoidance costs are deleted.