Senior Citizen / Disabled Persons Deferral Program
Under the deferral program, the Washington State Department of Revenue pays the property taxes and/or special assessments* on your behalf.
The deferred amount, plus interest, becomes a lien in favor of the state until the total amount is repaid. Property tax deferral is available for property taxes and/or special assessments on the primary residence and up to five acres** of land. Mobile homes may qualify, even if the land where the mobile home is located is lease or rented.
*A special assessment is for a local improvement that directly benefits your property. Examples include assessments for sewers, lights, water, paving or curbing. Special assessments are also known as Local Improvement Districts (LIDs) or Utility Local Improvement Districts (ULIDs).
**The deferral 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 deferral on up to five acres of land.