Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Washington
You may be eligible to receive money back
Washington Program Overview
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.
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.
Eligibility
Age or Disability:
- By December 31 of the year before the taxes are due, you must be at least 61 years old, unable to work because of a disability, or a disabled veteran with a disability rating of at least 80% or receiving full benefits from the VA for a service-related disability. You need to show proof of age or disability.
Ownership:
- You must have owned the home for which you are claiming the exemption during the year before the taxes are due. You can own it fully, as a life estate (including a life lease), or through a contract purchase.
- Any person who sells, transfers, or is displaced from their residence may transfer their exemption status to a replacement residence.
- An applicant can claim the exemption even if residing temporarily in a hospital, nursing home, assisted living facility, adult family home, or a relative’s home for long-term care, provided the residence is temporarily unoccupied. The exemption still applies if the residence is occupied by a spouse, domestic partner, or someone financially dependent on the applicant, or if the residence is rented to cover the costs of long-term care.
Occupancy:
- The property must be your main home. It counts as your primary residence if you live there for more than six months in a year.
Household Income:
- Your combined disposable income must be at or below Income Threshold 3 for your county. For tax years 2024-2026, the income thresholds for select counties are: King County - $84,000, Pierce County - $64,000, and Snohomish County - $75,000. Please refer to the income threshold table in the 'Additional Information & Resources' section for income thresholds for the remaining counties.
Application Deadline
- No deadline to apply.
- You can apply for a refund for up to three years of prior taxes if you met the eligibility requirements during those years.
- Refunds may be granted if previously paid taxes did not include the program’s benefits.
- Refund applications must be submitted within three years of the tax due date.
- Applicants must meet all exemption qualifications as if they had applied on time.
- Separate applications are needed for each tax year when requesting a refund.
- After approval, you may remain on the program for up to six years, and then you must complete a renewal application.
Required Documentation
- Application for Senior Citizen and People with Disabilities Exemption from Real Property Taxes (Form 64 0002)
- Combined Disposable Income Worksheet and supporting documents as proof of income, including a copy of the federal income tax return, if filed. If federal tax return was not filed, include all copies of W-2s, 1099s, and year-end account statements.
- Proof of age or disability such as a copy of a driver’s license, state-issued photo ID, birth certificate, a disability award letter, or proof of disability statement.
- Proof of ownership and occupancy such as a copy of the deed or the trust documents.
- Any other documents required or requested by the county assessor’s office.
Resources & How to Apply
To apply, complete WA Department of Revenue form 64-0002. (Please consult your county assessor first before completing this application, as not all counties accept the state DOR form).
(TABLE): Income Thresholds For Senior Citizen and Disabled Persons
For additional information and resources:
Info sheet: Property Tax Exemption for Senior Citizens and People with Disabilities
Direct questions to your county assessor:
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.
Eligibility
The deferral program qualifications are based off of age or disability, ownership, occupancy, and income.
Age or disability. In the year you apply, you must be any of the following:
- At least 60 years of age by December 31.
- Unable to work because of a disability.
- At least 57 years of age and the surviving spouse or domestic partner, heir, or devisee of a person who was a deferral participant at the time of their death.
Ownership
- You must own the home in full by Dec 31 of the year prior to the deferral year to qualify.
Occupancy
- You must occupy the home for more than six months in the calendar year prior to the deferral year. (A vacation home does not qualify)
Income
- Have a combined disposable income equal to or less than the Deferral Threshold for your county. Please refer to the income threshold table in the 'Additional Information & Resources' section to locate the income threshold for your county.
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.
Required Documentation
- Deferral Application for Senior Citizens and People with Disabilities
- Combined Disposable Income Worksheet and supporting documents as proof of income, including a copy of the federal income tax return, if filed. If federal tax return was not filed, include all copies of W-2’s, 1099’s and year-end account statements.
- Proof of age for those qualifying based on age, such as a driver’s license, photo ID, birth certificate, voter registration, or other. For applicants with disabilities: written acknowledgement by the Social Security or Veterans Administration or a Proof of Disability Affidavit
- A complete copy of trust documents, if applicable.
- A copy of the property deed.
- A copy of the most recent fire and casualty insurance policy that names the Washington State Department of Revenue as a “Loss Payee.”
- Any other documents requested by the county assessor.
Resources & How to Apply
Download the Property Tax Deferral application here.
For additional information and resources:
Info sheet: Property Tax Deferral
Income Thresholds For Senior Citizen and Disabled Persons Property Tax Exemption and Deferral
Combined Disposable Income Worksheet
Direct questions to your county assessor:
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.
Eligibility
- The applicant must pay the first one-half of property taxes each year before applying to defer the second one-half of property taxes.
- The applicant must own the home for at least five years before applying for the first deferral and occupy the property for more than six months in the calendar year prior to the deferral year.
- The applicant’s combined disposable income, including that of their spouse or domestic partner, must not exceed $57,000. Disposal income includes income from all sources, even if the income is not taxable for federal income tax purposes. This includes Social Security and Railroad Retirement benefits.
- Applicant can defer taxes and special assessments up to 40% of the equity of land and residence, however, the applicant must have fire and casualty insurance with Washington State Department of Revenue listed as payee. Without insurance only the land value may be used to calculate equity.
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.
Required Documentation
- Deferral Application for Homeowners with Limited Income
- Combined Disposable Income Worksheet and supporting documents as proof of income, including a copy of the federal income tax return if filed. If federal tax return was not filed, include all copies of W-2’s, 1099’s and year-end account statements.
- A copy of your deed or a complete copy of trust documents, if applicable.
- If you are required to file a federal income tax return, you will need to provide a complete copy of the federal income tax returns and supporting documents, including W-2s and 1099s. If not required to file the return, the supporting documents must be supported.
- Any other documents requested by the county assessor.
Resources & How to Apply
Download the Property Tax Deferral application here.
For additional information and resources:
Info sheet: Property Tax Deferral for Homeowners with Limited Income
Combined Disposable Income Worksheet
Direct questions to your county assessor:
Your Resources
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.