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
Applicant must own the property by December 31 of the assessment year and occupy the home for more than six months in the assessment year.
- 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 confined to a hospital, nursing home, assisted living facility, adult family home, or home of a relative for the purpose of long-term care, if the residence is temporarily unoccupied. Applicants are still eligible for the exemption if the residence is occupied by a spouse or a domestic partner or a person financially depended on the applicant for support or the residence is rented for the purpose of paying nursing home, hospital, assisted living facility, or adult family home costs.
Income threshold 1 for Tax Year 2023 is the greater of $30,000, the prior year's threshold, or 45% of the county median income.
Income threshold 2 for Tax Year 2023 is the greater of $35,000, the prior year's threshold, or 55% of the county median income.
Income threshold 3 for Tax Year 2023 is the greater of $40,000, the prior year's threshold, or 65% of the county median income.
- For tax year 2024, the percentages increase 5 percentage points to 50%, 60%, and 70%, respectively
- Income thresholds are calculated and published every third year by the Department of Revenue
For Tax Year 2024, an applicant would not be disqualified if the increase in income is solely the result of the cost-of-living adjustment to social security benefits or supplemental security income.
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.
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.
Additional Information & Resources
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).
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
- • The income threshold to qualify for this deferral is greater of the previous year’s threshold or 75% of the county median household income. (We’ve included a link to county specific thresholds under “contact details” below). If you qualify for the property tax exemption program, you must apply for the exemption before you apply for this deferral.
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.
Additional Information & Resources
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.
Additional Information & Resources
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.