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Washington Program Eligibility

Property Tax-Aide features 3 widely available property tax relief programs for older residents: Property Tax Exemption and Assessment Freeze for Seniors and Persons with Disabilities, Property Tax Deferral for Seniors and Persons with Disabilities, and Property Tax Deferral for Homeowners with Limited Income.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Property Tax Exemption and Assessment Freeze for Seniors and Persons with Disabilities

The property tax exemption program benefits 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 addition, depending on your income, you may not need to pay a portion of the regular levies. Second, it freezes the taxable value of the residence the first year you qualify. This means that the levies you pay will be based on the frozen value not the market value.

The property tax exemption 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 qualifications in the assessment year to receive property tax relief in the tax year.

Application Deadline

  • December 31, 2024, filed with the local county assessor’s office.
  • A renewal application is required at least once every 6 years.
    • After initial application and approval, county assessors will notify applicants when it is time to submit a renewal application.
  • Taxpayers may be eligible for a refund if the previously paid taxes did not reflect the benefit of the program.
    • In order to receive a refund, applications must be filed within three years of the date the taxes were due.
    • Taxpayers applying for refunds must meet all of the qualifications for the exemption as if they had applied at the time the application was due.
    • Separate applications must be submitted for each tax year when applying for a refund.

Property Tax Deferral for Seniors and Persons with Disabilities

Participants in the deferral program elect to postpone, or defer, the payment of the property taxes and/or special assessments owe for your residence. The Department of Revenue pays the property taxes on your behalf. The amount deferred plus interest must be repaid when the home is sold, the applicant passes away, or the home is no longer used as the primary residence.

Application Deadline

  • Applications are due to the county assessor’s office at least 30 days before taxes are due.
    • County assessor can accept late applications.
  • You must renew your deferral each year. The county assessor will send you a renewal notification if you applied the prior year.

Property Tax Deferral for Homeowners with Limited Income

The program allows participants to defer half of the property taxes and /or special assessments owed. Deferrals must be repaid when the home is sold, the applicant passes away, or the home is no longer used as the primary residence.

Application Deadline

File no later than September 1 in the year the taxes are due.

Annual application is required. The assessor will send a renewal notification if the applicant applied in the previous year.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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