Property Tax Exemptions

Property Tax Exemption Program for Senior Citizens & People with Disabilities (RCW 84.36)

Available To:
Taxpayers who meet one of the following requirements as of December 31st of the year before taxes are due:

  • At least 61 years of age or older.
  • Retired from regular gainful employment due to a disability.
  • Veteran of the armed forces of the United States receiving compensation from the United States Department of Veteran Affairs at one of the following:
    • Combined service-connected evaluation rating of 80% or higher.
    • Total disability rating for a service-connected disability without regard to evaluation percent.

Program Benefits:
The qualifying applicant receives a reduction in the amount of property taxes due. The amount of the reduction is based on the applicant’s income, the value of the residence, and the local levy rates.

Qualifying Activity:
Own and occupy a primary residence in the state of Washington and have a combined disposable income of $40,000 or less. Effective for the 2024 tax year, the combined disposable income has increased to $55,000 (2023 income).
(See HB 1355 for income changes effective for the 2024 tax year.)

Applying/Reporting/Documentation requirements:

To apply, please complete the Senior Citizen and People with Disabilities Exemption from Real Property Taxes Application and Combined Disposable Income Worksheet

Disabled person must provide written acknowledgement by Social Security or Veterans Administration or Proof of Disability Affidavit.

Once qualified, you continue to benefit from the exemption but any changes in income, ownership, or residency must be report using a Change in Status.

Renewal Applications are required every three years to ensure program eligibility.

Property Tax Exemptions for Senior Citizens and People with Disabilities – DOR Publication

2021 Passed Property Tax Legislation

During the 2021 legislative session, SHB 1438 approved additional deductions for common health care-related expenses. Newly deductible costs include, but are not limited to, the costs of Medicare supplemental insurance, durable medical equipment, mobility enhancing equipment, prosthetic devices, and naturopathic medicines.

Starting for the 2022 tax year and beyond, the following out of pocket expenses will be allowed:

  • Legally prescribed drug costs.
  • Home health care expenses.
  • Nursing home, boarding home, assisted living or adult family home expenses.
  • Medicare Parts A, B, C, and D insurance premiums.
  • Medicare supplemental/Medigap insurance premiums.
  • Long-term care insurance premiums.
  • Cost-sharing amounts - i.e. amounts applied toward your health plan's "out-of-pocket maximum". (RCW 48.43.005(18)).
  • Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a naturopath licensed under Washington law.
  • Durable medical equipment costs. Common examples may be Medical Beds, Bedpans, Glucose meters, etc. See WAC 458-20-18801 Table 1 for more examples.
  • Mobility enhancing equipment costs. Common examples may be Canes, Walkers, Wheelchairs, etc. See WAC 458-20-18801 Table 3 for more examples.
  • Prosthetic devices costs. Common examples may include Eyeglasses, Hearing Aids, Dentures, etc. See WAC 458-20-18801 Table 5 for more examples.
  • Medically prescribed oxygen
  • Nebulizers
  • Ostomy supplies
  • Kidney dialysis devises
  • Disposable devices used to deliver drugs for human use.
Property Tax Deferral Program for Senior Citizens and People with Disabilities (RCW 84.38)

Available to:
Taxpayers who are at least 60 years of age or older by December 31 of the year the application for deferral is filed; OR retired from regular gainful employment by reason of disability.

Program benefits:
For the qualifying applicant, the laws governing this program allow payment of property taxes and special assessments for current and delinquent years. The deferred amount accrues 5% simple interest until repayment is complete. Deferrals must be repaid when the home is sold, the applicant passes away, or the home is no longer used as the primary residence.

Qualifying activity:
Own and occupy a primary residence in the State of Washington; have enough equity to secure the interest of the State of Washington in the property; and have a combined disposable income equal to or less than the Deferral Threshold. Beginning in 2020, Deferral Threshold is based on the county median household income of the county where the residence is located. See income thresholds.

Applying/Reporting/Documentation requirements:

To apply, please complete the Deferral Application for Senior Citizens and People with Disabilities and Combined Disposable Income Worksheet.

Disabled person must provide written acknowledgement by Social Security or Veterans Administration or Proof of Disability Affidavit.

Annual renewal

Property Tax Deferral for Senior Citizens and People with Disabilities – DOR Publication

Property Tax Deferral Program for Homeowners with Limited Income (RCW 84.37)

Available To:
Homeowners with combined disposable income of $57,000 or less.

Program Benefits:
For the qualifying applicant, the laws governing this program allow payment of the second half property tax installment due in October of the current year. Applications are due by September 1. The deferred amount accrues simple interest until repayment is complete. The interest rate varies and is based on an average of the federal short-term rate, plus 2 percent. The application form provides the rate for the current year. Deferrals must be repaid when the home is sold, the applicant passes away, or the home is no longer used as the primary residence.

Qualifying Activity:
Own home in Washington for five years; occupy as a primary residence; have combined disposable income of $57,000 or less; and have enough equity to secure the interest of the State of Washington in the property.

Applying/Reporting/Documentation requirements:

To apply, please complete the Deferral Application for Homeowners with Limited Income and a Combined Disposable Income Worksheet.

Annual renewal

Property Tax Deferral for Homeowners with Limited Income – DOR Publication

Property Tax Assistance Program for Widows or Widowers of Veterans (RCW 84.39)

Available To:
A widow or widower of a veteran who died as a result of a service-connected disability; OR was rated 100% disabled by VA for 10 years prior to death; OR was a former POW and rated 100% disabled for 1 year prior to death; OR died in active duty or training status. The widow/widower must be at least sixty-two years of age by December 31 of the year the taxes are due OR be retired from regular gainful employment by reason of disability. The widow/widower must not have remarried.

Program Benefits:
The qualifying applicant receives assistance for payment of property taxes in the form of a grant. The assistance amount is based on the applicant’s income, the value of the residence, and the local levy rates. The grant does not have to be repaid as long as the applicant continues to live in the residence until at least December 15 in the year a grant is received.

Qualifying Activity:
Own and occupy a primary residence in the State of Washington; have combined disposable income of $40,000 or less.

Applying/Reporting/Documentation requirements:
To apply, please complete the Property Tax Assistance Claim for Widows/Widowers of Veterans and a Combined Disposable Income Worksheet.

Disabled person must provide written acknowledgement by Social Security or Veterans Administration or Proof of Disability Affidavit.

Annual renewal

Property Tax Assistance Program for Widows or Widowers of Veterans – DOR Publication

Current Use Program

Current use properties are those which qualify for a reduced assessment based upon the use of the property as Open Space, Farm & Agricultural, or Designated Forest Land.

The Legislature designed the Current Use Program to preserve land for agriculture, timber growth and open space in areas where market value taxation would otherwise economically prohibit their continued use for those purposes.

Property owners must apply for and be granted the reduction and may continue in the program until the use is changed or the owner elects to remove the property from the program.

$600 per parcel is required with each application. This applies to all land classification programs, which includes Open Space, Farm & Agriculture and Designated Forest Land. The fee will not be refunded if the application is denied.

A Timber Management Plan is also required when classifying property as Designated Forest Land. This requirement also applies to the sale or transfer of DFL property.

Please click here for additional forms and publications.

Additional Property Tax Relief