Senior citizen property tax exemption washington state

RCW 84.36.381 grants property tax exemptions based on qualification in three categories: age or disability, home ownership, and total household income. You may be eligible for this exemption if you meet the following criteria:

  • You are at least 61 years old, OR
  • You are unable to work because of a disability, OR
  • You are a veteran with a 100% service-related disability.

OWNERSHIP REQUIREMENTS
  • You own the home (either in total, as a contract purchaser, or as a life estate), AND
  • The home is your principal residence at the time of filing, AND
  • You occupy the residence at least nine (9) months of each year.
 INCOME REQUIREMENTS
  • Your total annual household income must be $40,000 or less.  This includes all disposable income (not just what is taxable), including Social Security benefits, pensions, retirement distributions, annuities, interest income, and capital gains. Proof of income is required at time of application.
Notice Regarding the Federal Stimulus Payments
We have received many questions about what impact, if any, the federal stimulus payments will have on the property tax exemption program. The guidance we have received from the Washington State Department of Revenue indicates that, unless the federal government changes their definition of these funds, no, the stimulus payments will NOT be considered income when calculating eligibility for the exemption program. It will not be included in the federal definition of "adjusted gross income" nor is it included in the add-on categories listed in RCW 84.36.383(5), therefore it will not be considered disposable income for purposes of the property tax exemption program.
Income in 2020 Exemption Provisions
$ 30,000 or less Exempt from regular property taxes on up to $60,000 or 60% of valuation, whichever is greater, plus 100% of voter-approved excess levies. 
$ 30,001 - 35,000 Exempt from regular property taxes on up to $50,000 or 35% of valuation, whichever is greater, not to exceed $70,000, plus 100% of all voter-approved excess levies.
$ 35,001 - 40,000 Exempt from 100% of all voter-approved excess levies.

The exemption is allowed on your home and up to 5.00 acres of land, depending on the minimum lot size required for a building permit. Outbuildings and any non-qualifying land will be billed at 100% on a separate tax statement. This program does NOT exempt property from special assessments such as mosquito, diking and stormwater, or forest patrol assessments.

Once your application is approved, you must renew the exemption every four years unless you have a change in circumstance. If your eligibility status changes (i.e. your income increases over the allowed maximum), you must notify the Assessor’s Office within 30 days after the change occurs. The exemption ceases immediately upon the death of the qualified person (unless survived by an eligible spouse), OR upon the date the claimant moves out, OR upon the date the residence is sold, whichever occurs first.

You may also apply for an exemption of prior years’ property taxes if you would have qualified but were unaware of the program. However, by law, the county Treasurer cannot refund taxes that were due and paid more than three (3) years prior to date of application for exemption (RCW 84.69.030).Click here for the Department of Revenue (DOR) brochure: Property Tax Exemption for Senior Citizens and Disabled Persons
Click here for more DOR forms and other information related to property tax exemptions for Seniors and Disabled Persons.

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The Exemption Division is responsible for the administration of various programs available to property owners to help reduce property taxes. Among these are:

NEW INFORMATION REGARDING LAW CHANGES TO THE EXEMPTION PROGRAM FOR 2020 - Click here to view changes

Income Thresholds 

  • 2019 and prior (PDF)
  • 2020 - 2024  (PDF)

Senior Citizen and People with Disabilities

  • Senior Citizens and People with Disabilities Property Tax Deferral Program (PDF)
  • 2019 and prior Senior Citizens / Disabled Person Property Tax Exemption Program (PDF)
  • 20-24 Senior Citizens and People with Disabilities Property Tax Exemption Program (PDF)

Special Land Classification Programs

  • Open Space Taxation Act Publication (PDF)
  • Designated Forest Land Publication (PDF)

Other Property Tax Relief Programs

  • Property Tax Deferral for Home Owners with Limited Income Program (PDF)
  • Special Valuation for Historical Property (PDF)
  • Thirty Percent Home Improvement Exemption (PDF)

Forms and Publications

There are other programs administered through state and local municipalities. Among these are:

  • New and Rehabilitated Multiple-Unit Dwellings in Urban Centers Exemption (check with your local jurisdiction)
  • Non-Profit Exemptions for Non-Profit Organizations (check with the Dept. of Revenue)
    Dept. of Revenue
    Property Tax Division
    P.O. Box 47471
    Olympia, WA 98504-7471
    (360) 534-1400
  • Widows and Widowers of Veterans (check with the Dept. of Revenue)
    Dept. of Revenue
    Property Tax Division
    P.O. Box 47471
    Olympia, WA 98504-7471
    (360) 534-1400

Location

The Exemption Division is located in the Customer Service Center of the Administration East building of the county campus.

Resources

The following resources are available to assist you in understanding property taxes and property tax relief programs:

  • Department of Revenue
  • Forms and Publications
  • Frequently Asked Questions
  • Property Information (look up property values using a parcel number or address)
  • State Laws (Revised Code of Washington [RCW]) Pertaining to Property Taxes

  1. Property Tax Exemptions Homepage

  2. Senior Citizens and People with Disablities

  3. Special Land Classification Programs

  4. Other Property Tax Relief Programs

  5. Location

At what age do seniors stop paying property taxes in Washington State?

At least 61 years of age or older.

Do senior citizens have to pay property taxes in Washington State?

If you are a senior citizen or a person with disabilities with your residence in Washington State you may qualify for a property tax reduction under the property tax exemption for senior citizens and people with disabilities program.

What is a senior exemption in Washington State?

61 and older: You may be eligible if you have a limited income and you are at least 61 years old in the year you apply for the exemption. People with disabilities: You may get the exemption if you have a limited income and a disability keeps you from working.

Is there any tax exemption for senior citizens?

However, for Senior Citizens the basic exemption limit is fixed at a higher figure of Rs. 3 lakh. Super Senior Citizens do not have to pay any tax or file return upto Rs. 5 lakh of annual total income.