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
Sources
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/18/2020]
View Archived Source