Property tax exemption program for senior citizens and disabled persons

Available To:
Taxpayers who are, on December 31 of the year before the taxes are due, at least sixty-one years of age or older; OR retired from regular gainful employment by reason of disability; OR a veteran of the armed forces of the United States with one hundred percent service-connected disability.

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 combined disposable income of $35,000 or less.

Reporting/Documentation Requirements:

• Completion of Application for Senior Citizen and Disabled Persons Exemption from Real Property Taxes  
• Disabled person must provide written acknowledgement by Social Security or Veterans Administration – OR – Proof of Disability Affidavit
• Renewal required at least once every four years

Property tax deferral program for senior citizens and disabled persons

Available To:
Taxpayers who are, on December 31 of the year before the taxes are due, at least sixty years of age or older; 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 combined disposable income of $40,000 or less; and have enough equity to secure the interest of the State of Washington in the property.

Reporting/Documentation Requirements:

• Completion of Deferral Application for Senior Citizens and Disabled Persons  
• Disabled person must provide written acknowledgement by Social Security or Veterans Administration – OR – Proof of Disability Affidavit

Property tax deferral program for homeowners with limited income

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.

Reporting/Documentation Requirements:

• Completion of Deferral Application for Homeowners with Limited Income  

Property tax exemption for nonprofit organizations

Available To:
Qualifying organizations conducting an activity specifically identified in Chapter 84.36 of the Revised Code of Washington. Not all nonprofits have a purpose and activity that entitles them to an exemption. The use of the property determines the exemption. Typical organizations receiving property tax exemption are schools, churches, cemeteries, hospitals, social service agencies, character building organizations, nursing homes, homes for the aging, museums, performing arts facilities, and public meeting halls.

Program Benefits:
The qualifying organizations receive abatement (exemption) of their property taxes. Special assessments are not eligible for this exemption. Please note: Property tax exemptions are only applicable to real and personal property located in Washington State.

Qualifying Activity:
Nonprofit organizations, even though they may be exempt from federal taxes, are not generally exempt from taxes in Washington. Typically, organizations must own and exclusively use their property to conduct an activity specifically exempted by the Legislature to qualify for the exemption.

Reporting/Documentation Requirements:

• Completion of an initial Application for Property Tax Exemption (application).
• Annually on or before March 31

• Submit a renewal declaration online (instructions) OR
• Call (360) 534-1372 to request a renewal declaration via mail.

• Report any changes in use or ownership of the property within 60 days.

Property tax assistance program for widows or widowers of veterans

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. 

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

Reporting/Documentation Requirements:

• Completion of Property Tax Assistance Claim Form for Widows/Widowers of Veterans  
• Disabled person must provide written acknowledgement by Social Security or Veterans Administration – OR – Proof of Disability Affidavit