Consider this hypothetical: a tenant negotiates a lease in Bellevue and assumes the same rules apply as across the bridge in Seattle. The landlord presents a personal guaranty covering five years of rent. The tenant signs, believing that’s standard. It isn’t standard in Seattle. A 2024 ordinance caps guaranties at two years plus tenant improvement costs. But Bellevue isn’t Seattle. That cap doesn’t apply.
This kind of confusion happens because people treat King County as one undifferentiated market. It isn’t. There’s a countywide legal layer that is consistent: same court, same recorder, same Real Estate Excise Tax structure across all six cities. And then there’s a city layer where ordinances, business taxes, and zoning frameworks differ meaningfully. Both layers matter. Knowing which applies where is the work.
K&S Canon PLLC handles commercial real estate, leasing, eviction, purchase and sale, and entity formation throughout King County. Kim Sandher has practiced Washington commercial real estate law since 2010 and regularly handles matters at King County Superior Court and the King County Recorder’s Office. This page covers the countywide legal infrastructure. Each city page covers the local layer.
Quick answer for King County commercial real estate matters:
Commercial real estate disputes throughout King County are filed at King County Superior Court, 516 Third Avenue, Seattle, WA 98104. All deeds and recorded instruments go through the King County Recorder at 201 S. Jackson Street. Recording ends at 3:30 pm. Real Estate Excise Tax (RCW 82.45) applies countywide with a 0.50% local rate in all six cities. Seattle’s commercial lease ordinance (SMC 6.104) applies only within Seattle city limits.
What court handles commercial real estate cases in King County?
Short answer:
King County Superior Court at 516 Third Avenue, Seattle, WA 98104 handles all commercial real estate disputes countywide: unlawful detainer, lease enforcement, purchase and sale claims, entity disputes involving real property. Filing fee for commercial unlawful detainer: $290. E-filing is available through the KC Script Portal at kingcounty.gov.
The court doesn’t vary by city. A commercial eviction in Redmond and a lease dispute in Kirkland both land at Third and James in downtown Seattle. That consistency matters when you’re planning a filing timeline or preparing for mediation, because the procedures and case management approach are the same regardless of where the property sits.
King County Superior Court’s local rules were updated effective September 1, 2025. A further proposed rule change is currently in a public comment period through April 30, 2026. If you’re in the middle of litigation or planning to file, those rule changes are worth reviewing before you move.
Under RCW 59.12.170, double damages are mandatory when a commercial tenant unlawfully withholds possession after a valid judgment. That provision applies countywide, but it requires the right procedural foundation to reach. Miss one notice requirement under RCW 59.12.030 and the case starts over.
Court information: King County Superior Court
What is the recording deadline at the King County Recorder?
Short answer:
The King County Recorder’s Office at 201 S. Jackson Street, Suite 204, Seattle, WA 98104 closes for recording at 3:30 pm, not 4:30 pm. REET must be paid and the deed submitted by 3:30 pm or the recording does not happen that day. This applies to every commercial closing in King County, regardless of city.
The Recorder’s general office hours are 8:30 am to 4:30 pm. Recording ends at 3:30 pm. Those are different things, and conflating them costs closings. REET is paid at the same office on the same visit. The seller pays before the deed records under RCW 82.45.080. If the REET affidavit isn’t ready or the tax payment isn’t processed before 3:30 pm, the transaction does not close that day.
Every King County closing we handle accounts for this deadline. We build it into the timeline at the start, not as an afterthought. When a closing is scheduled for 2:00 pm and the documents aren’t executed until 2:45, there’s a real risk. That’s not a theoretical risk. It’s a practical one that requires planning.
Recorder information: King County Recorder’s Office | Phone: 206-477-6620
What is the REET rate for commercial property in King County?
Short answer:
Washington’s Real Estate Excise Tax (RCW 82.45) applies to all commercial property transfers in King County. The local REET rate is 0.50% across all six cities. State REET is tiered from 1.10% to 3.00% depending on sale price. On a $2 million commercial sale anywhere in King County, total REET is approximately $41,638.
|
Sale Price Range |
State REET Rate |
Local Rate (All 6 Cities) |
Combined Rate |
|
Up to $525,000 |
1.10% |
0.50% |
1.60% |
|
$525,001 – $1,525,000 |
1.28% |
0.50% |
1.78% |
|
$1,525,001 – $3,025,000 |
2.75% |
0.50% |
3.25% |
|
Over $3,025,000 |
3.00% |
0.50% |
3.50% |
REET is the seller’s obligation under RCW 82.45.080 unless the parties agree otherwise in writing. The 0.50% local rate applies in Seattle, Bellevue, Redmond, Kirkland, Mercer Island, and Issaquah. It doesn’t vary by city. What varies is the state tier, which is determined by sale price.
Controlling interest transfers are a point that catches people off guard. Under WAC 458-61A-101, if 50% or more of an entity that holds Washington real property changes hands within a 36-month lookback period, REET is triggered even when no deed is recorded. The structure of a deal doesn’t change the tax obligation if the economic result is a transfer of real property.
Current rates: WA DOR REET table (March 2026) | RCW 82.45
How does commercial eviction work in King County?
Short answer:
Commercial unlawful detainer in King County is governed by RCW 59.12. Serve the correct notice: 3-day pay-or-vacate under RCW 59.12.030(3) or 10-day comply-or-vacate under RCW 59.12.030(4). File at King County Superior Court ($290 filing fee) if the tenant doesn’t comply. Sheriff execution of writs of restitution currently runs approximately 90 days post-writ.
HB 1003, effective July 27, 2025, added a Certified Mail requirement when personal service cannot be accomplished and expanded the mailing extension from one day to five. The notice must specify the exact compliance or vacate date. HB 2664, passed unanimously in the 2026 legislative session (96-0 House, 48-0 Senate), removes the Certified Mail mandate effective June 11, 2026. First-class mail will again satisfy the mailing requirement after that date. The five-day extension and exact-date requirements remain under both laws. A defective notice (wrong form, wrong deadline, wrong service method) means starting over, which in a commercial eviction context typically means two to four more months of unpaid rent.
The 90-day sheriff execution timeline is a planning issue, not just a waiting issue. A landlord who secures a writ in week one is still 90 days from having possession. That timeline affects how you structure the eviction strategy, whether pre-trial possession is worth pursuing, and what the realistic cost-benefit looks like compared to negotiating a surrender directly.
Legal thresholds: RCW 59.12
• 3-day pay-or-vacate notice for unpaid rent (RCW 59.12.030(3))
• 10-day comply-or-vacate for lease violations (RCW 59.12.030(4))
• Certified Mail required when personal service not accomplished (HB 1003, eff. July 27, 2025); replaced by first-class mail under HB 2664, eff. June 11, 2026
• Double damages mandatory for unlawful holdover (RCW 59.12.170)
• Sheriff execution: ~90 days post-writ (current King County timeline)
Statute: RCW 59.12 Unlawful detainer
Does Seattle’s commercial lease ordinance apply in Bellevue and other King County cities?
Short answer:
No. Seattle Municipal Code 6.104 (Ordinance 126982) applies only within Seattle city limits, to new leases entered after January 27, 2024. It does not apply in Bellevue, Redmond, Kirkland, Mercer Island, Issaquah, or unincorporated King County. Outside Seattle, guaranty terms and security deposits are a matter of negotiation. There is no countywide cap.
Seattle’s ordinance caps personal guaranties at two years of base rent plus the landlord’s tenant improvement costs, and caps security deposits at first and last month’s base rent. Those caps exist because Seattle enacted them. They are not a feature of Washington commercial real estate law generally. The distinction matters when a business is evaluating space across city lines or when a landlord has properties in multiple King County markets.
|
City |
SMC 6.104 Applies |
Guaranty Cap |
Deposit Cap |
|
Seattle |
Yes (new leases after Jan. 27, 2024) |
2 yrs base rent + TI costs |
First + last month base rent |
|
Bellevue |
No |
Negotiated |
Negotiated |
|
Redmond |
No |
Negotiated |
Negotiated |
|
Kirkland |
No |
Negotiated |
Negotiated |
|
Mercer Island |
No |
Negotiated |
Negotiated |
|
Issaquah |
No |
Negotiated |
Negotiated |
SSB 5840, effective June 6, 2024, changed the notarization rule for commercial leases statewide: unrecorded leases no longer require a notary. That change applies uniformly across King County. If a lease is being recorded under RCW 64.04.010, notarization is still required. The statute changed. The recording rule didn’t.
Seattle ordinance: SMC 6.104 | SSB 5840 (eff. June 6, 2024)
How do I form an LLC in King County, Washington?
Short answer:
Washington LLCs are formed through the Secretary of State at ccfs.sos.wa.gov: $200 online, $180 by mail. Annual reports are $70, due the last day of the LLC’s anniversary month (RCW 23.95.255). A registered agent with a physical Washington address is required (RCW 23.95.415). Administrative dissolution follows 120 days of non-filing (RCW 23.95.605).
LLC formation isn’t a county-level process. It goes through the state. But the structure questions are where the work actually is. Default governance under RCW 25.15.101 is member-managed. If the LLC will be manager-managed, that needs to be explicit in the formation documents and operating agreement, not an assumption. Washington has no series LLCs, which matters for clients coming from states where entity structuring relies on that feature.
The structure needs to align with what the client is actually trying to accomplish, both now and long term. That includes succession planning, what happens if an owner goes through a divorce, whether the operating agreement actually protects the members if something goes sideways, and whether they’ve talked to a tax professional about the entity choice. An LLC formed in an afternoon is not the same as an LLC formed correctly.
Washington LLC formation: key thresholds
• Certificate of Formation: $200 online / $180 mail (ccfs.sos.wa.gov)
• Annual report: $70, due last day of anniversary month (RCW 23.95.255)
• Annual report delinquency fee: $25
• Registered agent: physical WA address required, no P.O. box (RCW 23.95.415)
• Administrative dissolution: 120 days after non-filing (RCW 23.95.605)
• Cure window: 60-day notice period before dissolution (RCW 23.95.610)
• Washington has no series LLCs
WA Secretary of State: ccfs.sos.wa.gov | RCW 25.15 Washington LLC Act
Commercial real estate law across King County cities
The countywide layer: same court, same recorder, same REET structure. It applies uniformly. What changes at the city level is the local ordinance layer, business tax structure, zoning framework, and market conditions. Here’s how the cities compare on the factors that matter most for commercial real estate:
|
City |
SMC 6.104 |
B&O Tax |
2 Line Access |
Key Legal Note |
|
Seattle |
Yes |
Yes (multiple rates) |
Yes |
Only city with guaranty/deposit caps |
|
Bellevue |
No |
0.1596% gross + $0.3297/sq ft/qtr |
Yes (March 2026) |
Highest Eastside rents; uncapped guaranties |
|
Redmond |
No |
None ($160/FTE fee) |
Yes (4 stations) |
Tightest market; no B&O; Microsoft anchor |
|
Kirkland |
No |
None (utilities only) |
NE 85th BRT (2029) |
No B&O; Google campus; growing market |
|
Mercer Island |
No |
0.10% above $150K/yr |
Yes (March 2026) |
Small market; constrained commercial supply |
|
Issaquah |
No |
0.15% services / 0.12% retail |
Limited |
SR-520/I-90 corridor; growing |
Each city page covers the local detail in full: ordinances, zoning updates, market conditions, and what those mean practically for lease negotiations, eviction timelines, and entity structuring in that specific market.
Seattle
• Seattle commercial real estate attorney
• Seattle commercial leasing attorney
• Seattle commercial eviction attorney
• Seattle purchase and sale attorney
• Seattle entity formation attorney
• Seattle bankruptcy and creditor rights attorney
Bellevue
• Bellevue commercial real estate attorney
• Bellevue commercial leasing attorney
• Bellevue entity formation attorney
Redmond
• Redmond commercial real estate attorney
• Redmond commercial leasing attorney
• Redmond entity formation attorney
Kirkland
• Kirkland commercial real estate attorney
• Kirkland commercial leasing attorney
• Kirkland entity formation attorney
Mercer Island
• Mercer Island commercial real estate attorney
Issaquah
• Issaquah commercial real estate attorney
About K&S Canon PLLC
Kim Sandher represents individuals, entrepreneurs, small businesses, and established entities in commercial real estate, corporate law, and bankruptcy matters throughout King County and the Puget Sound region. She has practiced at K&S Canon PLLC since 2010 and regularly handles matters at King County Superior Court, the King County Recorder’s Office, and in direct negotiations across the Eastside commercial market.
K&S Canon received Best Lawyers in America® 2026 recognition in Commercial Real Estate Law and Bankruptcy/Creditor Debtor Rights. Best Law Firms® 2026 awarded Regional Tier 2 Seattle in both practice areas. That recognition came from peer review and client evaluation: other lawyers in Seattle and our clients. Not our marketing materials.
Kim’s approach is straightforward. She focuses on practical solutions over legal theory, anticipates problems before they surface, and structures matters to protect client interests. The clients who work best with K&S Canon are the ones who understand that collaboration leads to better outcomes. If someone doesn’t see the value in legal review before signing, K&S Canon is usually not the right fit.
Frequently asked questions about King County commercial real estate law
King County Superior Court at 516 Third Avenue, Seattle, WA 98104 handles all commercial real estate disputes countywide: unlawful detainer, lease enforcement, purchase and sale claims, and entity disputes involving real property. The filing fee for commercial unlawful detainer is $290. E-filing is available at kingcounty.gov.
No. Seattle Municipal Code 6.104 applies only within Seattle city limits to new leases entered after January 27, 2024. In Bellevue, Redmond, Kirkland, Mercer Island, and Issaquah, there is no equivalent ordinance. Guaranty and deposit terms outside Seattle are a matter of negotiation with no statutory cap.
King County's local Real Estate Excise Tax rate is 0.50% across all six cities. State REET (RCW 82.45) is tiered: 1.10% up to $525,000; 1.28% from $525,001 to $1,525,000; 2.75% from $1,525,001 to $3,025,000; 3.00% above $3,025,000. On a $2 million commercial sale, total REET is approximately $41,638.
Recording at the King County Recorder's Office ends at 3:30 pm. REET must be paid and the deed submitted by that time or the recording does not occur that day. The office is located at 201 S. Jackson Street, Suite 204, Seattle, WA 98104. General office hours are 8:30 am to 4:30 pm. Recording hours are shorter.
After proper notice under RCW 59.12.030 and filing at King County Superior Court, obtaining and executing a writ of restitution currently takes approximately 90 days from the writ due to Sheriff's Office staffing constraints. HB 1003 (eff. July 27, 2025) added a Certified Mail requirement when personal service cannot be accomplished; HB 2664 (eff. June 11, 2026) removes the Certified Mail mandate and restores first-class mail, while keeping the five-day extension and exact-date requirements.
A Washington LLC Certificate of Formation is $200 online or $180 by mail at ccfs.sos.wa.gov. The annual report is $70, due by the last day of the LLC's anniversary month under RCW 23.95.255. Missing the annual report triggers a $25 delinquency fee and starts a 120-day clock before administrative dissolution under RCW 23.95.605.
The countywide framework (King County Superior Court, the King County Recorder, and Real Estate Excise Tax under RCW 82.45) applies uniformly. What differs at the city level is Seattle's SMC 6.104 commercial lease ordinance, which imposes guaranty and deposit caps within Seattle city limits only. Bellevue, Redmond, Kirkland, Mercer Island, and Issaquah operate under state law without that overlay.
Contact K&S Canon PLLC
K&S Canon PLLC handles commercial real estate, leasing, eviction, entity formation, and related corporate matters throughout King County. Every matter is different. The legal work depends entirely on what the situation requires.
Legal review isn’t about getting in the way. It’s about catching issues early and preventing disputes later.
This page provides general information about commercial real estate law in King County, Washington and should not be considered legal advice. Every matter is different. Outcomes depend on the specific facts and circumstances involved. No attorney-client relationship is created by reviewing this content. Kim Sandher is licensed in Washington State (Bar #42630) and admitted to the U.S. District Court for the Western District of Washington.
