WASHINGTON STATE DEPARTMENT OF REVENUE
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Washington state has two property tax relief programs for
senior cizens and people with disabilies. This brochure
provides informaon for the property tax exempon
program. For informaon about the property tax deferral
program, see the Property Tax Deferral for Senior Cizens
and People with Disabilies brochure.
Overview
The property tax exempon program benets you in two
ways. First, it reduces the amount of property taxes you
are responsible for paying. You will not pay excess levies
or Part 2 of the state school levy. In addion, depending
on your income, you may not need to pay a poron of the
regular levies. Second, it freezes the taxable value of the
residence the rst year you qualify. This means that the
levies you pay will be based on the frozen value not the
market value.
The property tax exempon program is based on a rolling
two-year cycle. Year one is the assessment year. Year
two is the following year and is called the tax year. As
examples, 2019 is the assessment year and 2020 is the
tax year. 2020 is the assessment year and 2021 is the
tax year. An applicant must meet all qualicaons in the
assessment year to receive property tax relief in the tax
year.
Qualicaons
The exempon program qualicaons are based o of age
or disability, ownership, occupancy, and income. Details of
each qualicaon follows.
Age or disability
By December 31 of the assessment year, you must be any
of the following:
• At least 61 years of age.
• At least 57 years of age and the surviving spouse or
domesc partner of a person who was an exempon
parcipant at the me of their death.
• Unable to work because of a disability.
• A disabled veteran with a service-connected
evaluaon of at least 80% or receiving compensaon
from the United States Department of Veterans
Aairs at the 100% rate for a service-connected
disability.
Ownership
You must own your home by December 31 of the
assessment year. Qualifying types of ownership are in fee,
as a life estate (including a lease for life), or by contract
purchase. If you own a share in a cooperave housing
associaon or if a government enty owns your residence
and/or land, it may also qualify. The exempon is limited
to the residence and one acre of land. Certain zoning or
land-use regulaons may allow addional acreage.
A home jointly owned by a married couple, registered
domesc partners, or co-tenants is considered wholly
owned by each joint owner. A co-tenant is a person who
has an ownership interest in your home and lives in the
home. Only one joint owner needs to meet the age or
disability qualicaon.
Property Tax Exemption for
Senior Citizens and People
with Disabilities
WASHINGTON STATE DEPARTMENT OF REVENUE
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Occupancy
You must occupy your home for more than six months in
the assessment year. You may connue to qualify even
if you spend me in a hospital, nursing home, boarding
home, adult family home, or home of a relave. However,
a residence used as a vacaon home is not eligible.
Income Thresholds
The income threshold to qualify for this exempon is
the greater of the previous year’s threshold or 70% of
the county median household income. County specic
thresholds can be found at dor.wa.gov/incomethresholds.
Combined disposable income includes your disposable
income plus the disposable income of your spouse or
domesc partner and any co-tenants.
Combined disposable income does not include income of
a person who:
• Lives in your home but does not have ownership
interest (except for a spouse or domesc partner).
However, you must include any money that person
contributes to the household expenses.
• Does not live in the home but has ownership interest.
If another person(s) has ownership interest, but does
not live in the home, only your percentage of interest
will qualify for the exempon.
Calculang disposable income
Disposable income includes income from all sources,
even if the income is not taxable for federal income tax
purposes. Some of the most common sources of income
include:
• Social Security and Railroad Rerement benets.
• Military pay and benets.
• Veterans benets except aendant-care payments,
medical-aid payments, veteran’s disability
compensaon, and dependency and indemnity
compensaon.
• Pension receipts. Include distribuons from
rerement bonds and Keogh plans. Include only the
taxable poron of Individual Rerement Accounts
(IRA’s).
• Business or rental income. You cannot deduct
depreciaon.
• Capital gains other than the gain from the sale of your
residence that was reinvested in another residence
within one year.
• Capital, business, or rental losses cannot be deducted
or used to oset gains or other income.
• Annuity receipts.
• Interest and dividend receipts.
If you have quesons about your sources of income,
contact your county assessor.
Deducons from disposable income
Aer combining the disposable income of yourself, your
spouse/domesc partner, and any co-tenants, deduct
non-reimbursed amounts paid by you or your spouse/
domesc partner for:
• Living in a nursing home, assisted living facility, or
adult family home.
• Prescripon drugs.
• In-home care that is similar to the care you would
receive in a nursing home.
In-home care includes:
• Medical treatment.
• Physical therapy.
• Household care.
• Personal care.
Personal care includes assistance with:
• Preparing meals.
• Geng dressed.
• Eang.
• Taking medicaons.
• Personal hygiene.
• Premiums for Medicare Parts A, B, C, and D.
• Premiums for Medicare supplemental policies
(Medigap).
• Durable medical and mobility enhancing equipment.
• Prosthec devices.
• Medically prescribed oxygen.
• Long-term care insurance.
• Cost-sharing amounts (amounts applied to your health
plans out of pocket maximum amount).
• Medicines of mineral, animal, and botanical origin if
prescribed, administered, dispensed, or used in the
treatment of an individual by a naturopath licensed in
Washington.
• Ostomic items.
• Insulin for human use.
• Disposable devices used to deliver drugs for human
use.
WASHINGTON STATE DEPARTMENT OF REVENUE
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Property tax levies eligible for exempon
There are three levels of exempon depending on your
nal calculated combined disposable income.
• Level 3 - You are exempt from paying excess levies
and Part 2 of the state school levy. Generally
speaking, excess levies are the voter-approved levies.
• Level 2 - You are exempt from paying excess levies,
Part 2 of the state school levy, and regular levies
on $50,000 or 35% of the assessed taxable value,
whichever is greater (but not more than $70,000 of
the taxable value).
• Level 1 - You are exempt from paying excess levies,
Part 2 of the state school levy, and regular levies
on $60,000 or 60% of the assessed taxable value,
whichever is greater.
Applying for the exempon
Your county assessor administers the exempon program
and is responsible for determining if you meet the
qualicaons. Applicaons and supporng documents
for each qualicaon are due by December 31 of the
assessment year. The county assessor may accept late
applicaons.
If your county assessor approves your applicaon,
they will nofy you when it is me to submit a renewal
applicaon. However, if you have a change in your
qualicaons before a renewal applicaon, you need to
nofy your county assessor.
If your county assessor denies your applicaon, they
will nofy you in wring. You may appeal the assessor’s
decision to the county Board of Equalizaon. The county
Board of Equalizaon must receive your appeal by July
1, or within 30 days of when the denial was mailed,
whichever date is later.
Refunds for prior years
If you paid prior years’ taxes because of a mistake,
oversight, or a lack of knowledge about this program,
you may be eligible for a refund. You must meet all of
the qualicaons for the exempon as if you had applied
at the me the applicaon was due. You must submit
separate applicaons for each of the tax years. In order
to receive a refund, you must le the applicaons within
three years of the date the taxes were due. Refunds will
not be made beyond the three year period.
Laws and rules
Revised Code of Washington (RCW Chapter 84.36.379-
389—Exempons (Property Tax).
Washington Administrave Code (WAC) Chapter 458-
16A-100 through 150—Senior Cizen/Disabled Persons
Property, Tax Exempons.
Quesons, more informaon, request
an applicaon
If you have quesons regarding the property tax
exempon program, applicaon form, or the applicaon
process, contact your local county assessor’s oce.
dor.wa.gov
This material is intended for general informaon
purposes and does not alter or supersede any
administrave regulaons or rulings issued by the
Department of Revenue.
To request this document in an alternate format,
please complete the Accessibility Request Form or call
360-705-6705. Teletype (TTY) users please dial 711.
PT0017 07/31/2023
