Senior Citizen / Disabled Persons Exemption from Real Property Taxes

(Vacant land, RV’s, 5th wheels and travel trailers do not qualify)

The Assessor’s Office administers the program on behalf of the Department of Revenue according to
state statute (RCW 84.36) and administrative code (WAC 458-16A).

Levels of Reduction

Total Household Income

Level 1 / $0 – $30,000

Exempt from regular property taxes on $60,000 or 60% of the valuation, whichever is greater, plus exempt from 100% of excess levies.


Level 2 / $30,001 – $35,000

Exempt from regular property taxes on $50,000 or 35% of the valuation, whichever is greater, not to exceed $70,000, plus exempt from 100% of excess levies.


Level 3 / $35,001 – $40,000

Exempt from 100% of excess levies.

Forms

Program Overview

Chapter 84.36 RCW

The Senior Citizen and Disabled Person Property Tax Exemption Program freezes the value of your residence, exempts all excess levies and may exempt a portion of regular levies.  This results in a reduction in your property taxes.

The exemption is available on your primary residence and up to five acres* of land.  A mobile home may qualify, even if the land where the mobile home is located is leased or rented.

*The exemption is available for a primary residence and one acre of land.  If local zoning and land use regulations require more than one acre of land per residence in the area where you live,  you may be eligible for a property tax exemption on up to five acres of land.

~ Eligibility Requirements ~

Eligibility is based on your qualifying information during the assessment year – the year prior to the tax year.  To qualify for reduction of taxes this year, your must have met the following qualifications last year.

~ Age or Disability ~

You must be 61 or older as of December 31 of the filing year, be disabled from employment or be a military veteran with total disability rating for a service-connected disability.  Only one spouse is required to be 61 or older or disabled.  However, if the qualifying spouse dies, the remaining spouse must be 57 or older to continue the exemption.  A doctor’s verification or written acknowledgement/decision from the Social Security Administrator or Veteran’s Administration is required for the disability exemption.

~ Ownership ~

You must own and live in the residence for which the exemption would apply.  However, if you are confined to a nursing home, your home may still be considered your residence.
If you are living in your home under the terms of an irrevocable trust or life estate, you may qualify for the exemption.  A recorded document outlining terms of the agreement is required.

~ Household Income ~

You must have an annual income of $40,000 or less to qualify.  Income includes the combined disposable income of all co-tenants; that is, you and your spouse and/or anyone else holding partial ownership and residing in the house.
Disposable income means all gross income, including Social Security, retirement, disability pension, veteran’s benefits, interest, wages, capital gains, etc.  You do not have to include lump sum settlements.
Non-reimbursed costs for prescription drugs, in home care, or nursing home expenses and Medicare premiums can be deducted from your income.

The state requires proof of all income.  Did you file a 2015 federal tax return?  If yes, a complete copy is required, including all schedules, along with year-end statements backing up the figures on your tax return.  If you do not have to file a 2015 federal tax return, income proof is still required.  Please provide year-end statements for all income received into the household in 2015.

This exemption must be renewed yearly.  Our office will send out renewal forms in November of each year and they are due by May 31st the following year.