Washington Code § 84.37.080

Conditions under which deferment ends
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Special assessments or real property tax obligations, or both, deferred under this chapter shall become payable together with interest as provided in RCW 84.37.070: (1) Upon the sale of property which has a deferred special assessment lien or real property tax lien, or both, upon it; (2) Upon the death of the claimant with an outstanding deferred special assessment lien or real property tax lien, or both, except a surviving spouse or surviving domestic partner who is qualified under this chapter may elect to incur the special assessment lien or real property tax lien, or both, which shall then be payable by that spouse or that domestic partner as provided in this section; (3) Upon the condemnation of property with a deferred special assessment lien or real property tax lien, or both, upon it by a public or private body exercising eminent domain power, except as otherwise provided in RCW 84.60.070; or (4) At such time as the claimant ceases to reside permanently in the residence upon which the deferral has been granted.

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