Property Tax Freeze for the Elderly, Disabled or Veterans

State

Washington

Year

2019

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Assessment Freeze

Exemption

Benefit

Those with income $40,000 or less are exempt from all excess levies, the additional state property tax and that portion of regular property taxes if when approved by the voters. The assessment for regular levies is frozen at the lesser, current value or the value when the homeowner became eligible. Excess levies are those additional property tax levies above the limits that are approved by popular vote.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Eligibility is limited to the applicant's place of residence.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Veteran

Surviving Spouse

Description of Eligibility Criteria

Claimant must be 61 years or older, retired from gainful employment due to disability, or a veteran with 100% service connected disability. A surviving spouse or domestic partner of someone who had the exemption is eligible if they are 57 or older and meet the other criteria set forth. Claimant can not have a combined disposable income exceeding $40,000.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID

WA102_RR19

Footnotes

Excess levies are additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority so e a substantial portion of their funding is from voter-approved excess levies. Excess levies must be authorized by a 60% majority of the voters, except for school levies which only require a simple majority. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon re-qualification. If the person fails to qualify for more than one year in succession because of high income or fails to qualify for any other reason, the valuation upon re-qualification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

Sources

Wash. Rev. Code § 84.36.379; Wash. Rev. Code § 84.36.381(6); Wash. Rev. Code § 84.04.140 (in effect for 2019)
Source Constitution: 
Const. of the State of Wash. Article VII §10
Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2017),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/18/2020]
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