Washington Program Overview

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. Please refer to the income threshold table in the ‘Resources & How to Apply’ section.

• 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.

• 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.

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.
• You are the surviving spouse/domestic partner/heir/devisee of a person who was previously receiving this exemption and were at least 57 years of age in the year they passed away.

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.

• 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.

• 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.

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. Disposable 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 — 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.

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.

• 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 provided.
• Any other documents requested by the county assessor.