Senior & Disabled Persons Tax Exemption
|RCW 84.36.381 grants property tax exemptions based on qualification in three categories: age or disability, home ownership, and total household income. You may be eligible for this exemption if you meet the following criteria:|
|Notice Regarding the Federal Stimulus Payments|
We have received many questions about what impact, if any, the federal stimulus payments will have on the property tax exemption program. The guidance we have received from the Washington State Department of Revenue indicates that, unless the federal government changes their definition of these funds, no, the stimulus payments will NOT be considered income when calculating eligibility for the exemption program. It will not be included in the federal definition of "adjusted gross income" nor is it included in the add-on categories listed in RCW 84.36.383(5), therefore it will not be considered disposable income for purposes of the property tax exemption program.
The exemption is allowed on your home and up to 5.00 acres of land, depending on the minimum lot size required for a building permit. Outbuildings and any non-qualifying land will be billed at 100% on a separate tax statement. This program does NOT exempt property from special assessments such as mosquito, diking and stormwater, or forest patrol assessments.
Once your application is approved, you must renew the exemption every four years unless you have a change in circumstance. If your eligibility status changes (i.e. your income increases over the allowed maximum), you must notify the Assessor’s Office within 30 days after the change occurs. The exemption ceases immediately upon the death of the qualified person (unless survived by an eligible spouse), OR upon the date the claimant moves out, OR upon the date the residence is sold, whichever occurs first.
You may also apply for an exemption of prior years’ property taxes if you would have qualified but were unaware of the program. However, by law, the county Treasurer cannot refund taxes that were due and paid more than three (3) years prior to date of application for exemption (RCW 84.69.030).
Click here for the Department of Revenue (DOR) brochure: Property Tax Exemption for Senior Citizens and Disabled Persons
Click here for more DOR forms and other information related to property tax exemptions for Seniors and Disabled Persons.