Closing on a Sammamish home and not sure who pays which taxes and utility bills? You are not alone. The closing statement can feel like a maze, especially when you see credits and debits for property taxes, REET, utilities, and HOA fees. In this guide, you will learn how escrow allocates these costs in Sammamish and what to do before, during, and after closing. Let’s dive in.
What escrow handles in Sammamish closings
Escrow’s job is to collect and pay amounts owed through the day the deed records, then transfer clear title to you. In most Sammamish transactions, the seller covers charges that arose during their ownership, and the buyer takes responsibility starting on the recording date. Escrow allocates credits and debits based on that timing and county rules.
King County’s property tax system and due dates drive many of these calculations. For general questions on who owes what and how payments are applied, review the county’s property tax guidance and FAQs. You can find the due date calendar and overview on the county’s site at the King County property tax overview and more details in the Treasury property tax FAQ.
Property taxes: proration and timing
King County bills property taxes in two installments each year: the first half is due April 30 and the second half is due October 31. If a due date falls on a weekend or holiday, payment is due the next business day. Escrow uses these dates to determine how much of the current tax period each party owes, then credits or debits you on the closing statement. You can confirm the county calendar on the King County property tax overview.
Here is how proration typically works. If the seller has already paid an installment that covers days after closing, the seller usually receives a credit from the buyer for that post-closing period. If the seller has not paid an installment that covers their ownership days, escrow will charge that amount to the seller at closing. Your closing paperwork will show these tax credits and debits clearly.
Supplemental assessments after a sale
After a change in ownership, Washington assessors may revalue the property and send a separate supplemental tax bill, often to the new owner. This is a normal part of the process and is separate from your regular annual bill. Many escrows do not prorate supplemental taxes, so plan for this possibility. Learn more about reassessment triggers on the Washington Department of Revenue’s supplemental assessment page.
Real Estate Excise Tax (REET)
REET is a state tax on the transfer of real property. The seller is usually responsible for paying it, and escrow collects it before recording so the deed can be accepted by the county. You can review rules and current schedule details on the Washington Department of Revenue REET page. King County also outlines the affidavit and recording process on its Recorder’s Office REET page.
Note: REET rates and thresholds can change. Ask your escrow officer to confirm the rate that applies to your sale price.
Utilities at closing under RCW 60.80
Washington’s RCW 60.80 sets a clear process for utilities at closing. The seller provides escrow with a list of utilities serving the property. Escrow then requests an estimated or final bill from each utility and an average per‑diem amount to cover any short gap. Utilities must respond within set timelines. If a utility does not respond in time, its unrecorded lien for pre‑closing charges is extinguished as to the buyer. Review the statute at RCW 60.80.
Sammamish providers escrow contacts
Sammamish is served by a mix of public districts and private providers. The City’s utilities chapter lists the primary service providers for the area. See the city’s provider listing in the Comprehensive Plan utilities section.
- Electric and natural gas: Puget Sound Energy (PSE)
- Water and sewer: Sammamish Plateau Water and Sewer District and Northeast Sammamish Sewer & Water District. For account and service information, visit Sammamish Plateau Water.
- Solid waste: Most curbside service is with Republic Services, with some areas served by Waste Management. The City posts current provider details and rates on its solid‑waste resources page.
Practical steps for sellers and buyers
- Sellers: Provide escrow with a complete list of utilities and HOA info. Keep services active through closing and any agreed possession period. Leave a forwarding address for deposit refunds and final bills.
- Buyers: Open new utility accounts to start on the recording date. Ask escrow what utilities responded and what was paid at closing. Plan for deposits with water, sewer, and energy providers.
HOA dues, estoppels, and special assessments
If the home is in an HOA or condo association, escrow will request an estoppel or resale certificate. This verifies dues status, transfer or processing fees, any outstanding or pending special assessments, and any violations. These amounts appear on your closing statement so unpaid HOA obligations do not follow the property after closing. Title work will also identify recorded liens or local improvement assessments that must be paid.
Timeline: What to expect
- 20 to 30 days before closing
- Seller confirms all utilities and HOA details with escrow.
- Escrow orders title work, mortgage payoffs, and HOA estoppels.
- 7 to 14 days before closing
- Escrow requests estimated final bills from utilities per RCW 60.80.
- Escrow verifies which King County tax installments are paid and pulls tax figures.
- Closing day
- Escrow prorates property taxes on the settlement statement.
- REET is collected so the deed can record, then funds are disbursed.
- Escrow pays utility estimates from seller proceeds and notes any refunds due after final reads.
- Post‑closing
- Buyers may receive a supplemental assessment bill later. Utilities issue refunds for any overage once final bills post.
Quick checklist
- Sellers
- Gather your account numbers for PSE, water and sewer district, solid waste, and any HOA.
- Confirm whether the April or October tax installment has been paid and send proof to escrow.
- Keep utilities on through closing and provide a forwarding address for deposits and refunds.
- Buyers
- Set utility start dates for the recording day and ask about deposits.
- Review the Closing Disclosure to see tax proration and utility payoffs.
- Budget for a future supplemental tax bill if the county revalues the home after your purchase.
If you want a smooth, low‑stress Sammamish closing with clear answers on taxes and utilities, let an Eastside expert guide you. Reach out to Shari Jansen for calm, high‑touch support from offer to keys.
FAQs
Who pays property taxes at a Sammamish closing?
- Escrow prorates taxes to the recording date using the King County calendar, so the seller pays for their ownership period and the buyer takes responsibility after recording.
When are King County property taxes due each year?
- The first half is due April 30 and the second half is due October 31, with the next business day honored when dates fall on weekends or holidays.
How does Washington handle supplemental property tax assessments after a sale?
- The assessor may revalue the home and mail a separate supplemental bill to the new owner, which is usually not prorated at closing.
Who pays Washington’s Real Estate Excise Tax and when?
- The seller is usually responsible, and escrow collects REET before recording so the deed can be accepted by the county.
How are utilities handled at closing under RCW 60.80?
- The seller lists providers, escrow requests final bills or estimates, and utilities must respond within set timelines or risk losing unrecorded lien claims against the buyer.
Which utility providers serve most Sammamish homes?
- Puget Sound Energy for electric and gas, Sammamish Plateau Water and Sewer District or Northeast Sammamish Sewer & Water District for water and sewer, and Republic Services or Waste Management for solid waste.
