Property Tax Exemptions
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. Further information may be found on the Assessor’s homepage.Allowed Deductions
Out of pocket expenses for:
- 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.
Starting for the 2022 tax year and beyond, the following out of pocket expenses will be allowed as well:
- 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
- Ostomy supplies
- Kidney dialysis devises
- Disposable devices used to deliver drugs for human use
- This bill adds a number of new medical costs that may be deducted when calculating "combined disposable income" for purposes of determining eligibility in the following property tax relief programs:
- Senior citizen and people with disabilities property tax exemption program.
- Senior citizen and people with disabilities property tax deferral program.
- Widows and widowers of veteran’s property tax grant program.
- Limited income property tax deferral program.
- 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 medicine
For further information, please click on the link below:
Senior Citizen/Disability Exemption
If you are a senior citizen or disabled, you may qualify for a property tax reduction/exemption if:
- Your annual household combined disposable income (including social security income) is $40,000 or less
- You are 61 years of age or older
- You own and occupy your residence by December 31 the year before the taxes to be exempted are due
- You are retired because of physical disability or
- You are a widow or widower at least 57 years of age, whose spouse had an exemption at the time of death
Senior Citizens & Disabled Persons Exemption from Real Property Taxes – Prior Years Application
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.
- Guide to Open Space – Publication
- Open Space Land Current Use –Application
- Current Use Farm & Agriculture Classification – Application
$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.