Residential Property Tax Relief Programs

[X] Regular property tax is the property tax levied by or for a taxing district which is subject to the aggregate tax limitations.

[X] Effective October 9, 2015, the combined disposable incomes for claimants in 2016 and subsequent collection years are increased by $5,000. This was enacted in 2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 2 (SSB 5186). Regular property tax is the property tax levied by or for a taxing district which is subject to the aggregate tax limitations.

[X] A renewal application is required at least once every six years. After your initial application and approval, you will be notified by your county assessor when it is time to submit a renewal application. You may be eligible for a refund if you paid prior years’ taxes because of a mistake, oversight, or a lack of knowledge about this program. You must meet all of the qualifications for the exemption as if you had applied at the time the application was due. Separate applications must be submitted for each of the tax years. In order to receive a refund, applications must be filed within three years of the date the taxes were due. Refunds will not be made beyond the three years. The exempt status may be transferred to a new residence with the value of the new residence frozen as of 1 January of the year of change. If the resident moves to Washington from another state, the exemption may be transferred to the new residence if owner meets all other eligibility requirements and provides proof of the prior exemption and its cancellation date.

[X] Effective 28 July 2019, a veteran of the armed forces is entitled to and receiving compensation from the United States department of veterans affairs if they have a combined service-connected evaluation rating of 80% or higher or have a total disability rating for a service-connected disability without regard to evaluation percent. This was enacted in 2019 Wash. Sess. Laws ch. 453 § 1 (SB 5160). A renewal application is required at least once every 6 years. After your initial application and approval, you will be notified by your county assessor when it is time to submit a renewal application. You may be eligible for a refund if you paid prior years’ taxes because of a mistake, oversight, or a lack of knowledge about this program. You must meet all of the qualifications for the exemption as if you had applied at the time the application was due. Separate applications must be submitted for each of the tax years. In order to receive a refund, applications must be filed within three years of the date the taxes were due. Refunds will not be made beyond the three years. The exempt status may be transferred to a new residence with the value of the new residence frozen as of 1 January of the year of change. If the resident moves to Washington from another state, the exemption may be transferred to the new residence if owner meets all other eligibility requirements and provides proof of the prior exemption and its cancellation date.

[X] Excess levies are those additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority (although they are allocated funds from the statewide school levy) so they receive a substantial portion of their funding 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, and such levies are not subject to any of the limitations.

[X] Excess levies are those additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority (although they are allocated funds from the statewide school levy) so they receive a substantial portion of their funding 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, and such levies are not subject to any of the limitations. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon requalification. 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 requalification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

[X] Excess levies are those additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority (although they are allocated funds from the statewide school levy) so they receive a substantial portion of their funding 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, and such levies are not subject to any of the limitations. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon requalification. 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 requalification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

[X] Excess levies are those additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority (although they are allocated funds from the statewide school levy) so they receive a substantial portion of their funding 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, and such levies are not subject to any of the limitations. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon requalification. 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 requalification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

[X] Excess levies are those additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority (although they are allocated funds from the statewide school levy) so they receive a substantial portion of their funding 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, and such levies are not subject to any of the limitations. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon requalification. 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 requalification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

[X] Effective 9 October 2015, the combined disposable income for claimants in 2016 and subsequent collection years is increased to $40,000. This was enacted in 2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 2 (SSB 5186). Excess levies are those additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority (although they are allocated funds from the statewide school levy) so they receive a substantial portion of their funding 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, and such levies are not subject to any of the limitations. If the person subsequently fails to qualify only for one year because of high income, this same valuation must be used upon requalification. 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 requalification is the assessed value on January 1st of the assessment year in which the person re-qualifies.

[X] Excess levies are those additional property tax levies above the limits that are approved by vote of the people. Local school districts have no regular levy authority (although they are allocated funds from the statewide school levy) so they receive a substantial portion of their funding 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, and such levies are not subject to any of the limitations. 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.

[X] 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.

[X] The claimant may not remarry.

[X] The claimant may not remarry.

[X] The claimant may not remarry.

[X] The claimant may not remarry.

[X] The claimant may not remarry.

[X] This program works in conjunction with the Property Tax Exemption Program for Senior Citizens and Disabled Persons. You should also enroll in the Exemption Program administered by your county assessor. This will provide you the maximum amount of assistance. Apply for assistance 30 days before taxes are due. Mobile home may qualify even if the applicant does not own the land. However, this program does not apply if ownership is through a life estate, lease for life, revocable trust, or shared ownership in a cooperative housing unit.

[X] This program works in conjunction with the Property Tax Exemption Program for Senior Citizens and Disabled Persons. You should also enroll in the Exemption Program administered by your county assessor. This will provide you the maximum amount of assistance. Apply for assistance 30 days before taxes are due. Mobile home may qualify even if the applicant does not own the land. However, this program does not apply if ownership is through a life estate, lease for life, revocable trust, or shared ownership in a cooperative housing unit.

[X] The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer eligible. Beginning in 2006, the interest rate on the deferral is 5%. The rate was reduced from 8% in Laws of 2006, c. 275 §1.

[X] The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer eligible. Beginning in 2006, the interest rate on the deferral is 5%.

[X] The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer eligible. The interest rate on the deferral is 5%.

[X] The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer eligible. The interest rate on the deferral is 5%.

[X] The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer eligible. The interest rate on the deferral is 5%.

[X] Effective 9 October 2015, the combined disposable income for claimants in 2016 and subsequent collection years is increased to $45,000. This was enacted in 2015 Wash. 3rd Sp. Sess. Laws ch. 30 § 3 (SSB 5186). The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer eligible. The interest rate on the deferral is 5%.

[X] Effective 8 June 2018, for taxes levied in calendar years prior to 2022, a combined disposable income is equal to $45,000. For taxes levied in calendar year 2022 or thereafter, a combined disposable income is equal to the greater of the “income threshold” for the previous year, or 75 percent of the county median household income, which is adjusted every five years beginning January 1, 2021. This is in accordance with 2017 Wash. Sess. Laws SB 6251. The claimant must have fire and casualty insurance. The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer fulfill eligibility requirements. The interest rate on the deferral is 5%.

[X] Effective beginning with taxes levied for collection in calendar 2020, the income threshold will be adjusted every five years, based on each county's median income or the growth in the consumer price index for all urban consumers for the prior 12 months. In no case can the adjustment be greater than 1%. Also effective 2020, continuation of deferral has been extended to heirs and devisees. The claimant must have fire and casualty insurance that names Washington State Department of Revenue as "loss payee". The deferral becomes a lien on the house and is due when the property is sold, the owner passes away, or they are no longer fulfill eligibility requirements. The interest rate on the deferral is 5%.

[X] For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent. In computing household income, a claimant may deduct $250 for each dependent living with the claimant.

[X] For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent. In computing household income, a claimant may deduct $250 for each dependent living with the claimant.

[X] For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent. In computing household income, a claimant may deduct $500 for each dependent living with the claimant. Beginning in tax year 2010, both income and benefit levels are indexed by CPI increases, as enacted in L. 2009 Act 28.

[X] For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent. In computing household income, a claimant may deduct $500 for each dependent living with the claimant.

[X] For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent. In computing household income, a claimant may deduct $500 for each dependent living with the claimant.

[X] For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent. In computing household income, a claimant may deduct $500 for each dependent living with the claimant.

[X] Effective 23 September 2017, for claims filed in 2018 and thereafter, in order to qualify for the benefit, applicants must meet one of the following criteria: (1) claimant or claimant's spouse must have earned income during the year; (2) must be disabled; or (3)must be 62 years of age or older by the last day of the year before filing. In computing household income, a claimant may deduct $500 for each dependent living with the claimant. For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent.

[X] In computing household income, a claimant may deduct $500 for each dependent living with the claimant. For renters, property taxes are assumed to be 20% of rent if heat is included or 25% of rent if heat is not included in the rent.

[X] Loans will bear an interest at a rate equal to the prime lending rate at the time the rate is set plus 1%, as reported by the federal reserve board in federal reserve statistical release H. 15. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.

[X] Loans will bear an interest at a rate equal to the prime lending rate at the time the rate is set plus 1%, as reported by the federal reserve board in federal reserve statistical release H. 15. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.

[X] Loans will bear an interest at a rate equal to the prime lending rate at the time the rate is set plus 1%, as reported by the federal reserve board in federal reserve statistical release H. 15. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.

[X] Loans will bear an interest at a rate equal to the prime lending rate at the time the rate is set plus 1%, as reported by the federal reserve board in federal reserve statistical release H. 15. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.

[X] 2013 Act 20 clarified language expanding program eligibility to veterans, regardless of age, made under 2011 Act 32. Through 2014, WHEDA has not offered the program to veterans who are not otherwise age-eligible. Loans will bear an interest at a rate equal to the prime lending rate at the time the rate is set plus 1%, as reported by the federal reserve board in federal reserve statistical release H. 15. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.

[X] Loans will bear an interest at a rate equal to the prime lending rate at the time the rate is set plus 1%, as reported by the federal reserve board in federal reserve statistical release H. 15. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.

[X] Household income is broadly defined to reflect most cash resources available to claimants, and it includes all income that is taxable for Wisconsin income tax purposes plus nontaxable income sources such as Social Security, supplemental security income and pensions. Appendix III in Source Publication provides a complete listing of the income sources included in the definition of household income under this program. The applicant must maintain fire and extended casualty insurance coverage on the home with the Wisconsin Housing and Economic Development Authority named as a lien holder. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.

[X] Household income is broadly defined to reflect most cash resources available to claimants, and it includes all income that is taxable for Wisconsin income tax purposes plus nontaxable income sources such as Social Security, supplemental security income and pensions. Appendix III in Source Publication provides a complete listing of the income sources included in the definition of household income under this program. The applicant must maintain fire and extended casualty insurance coverage on the home with the Wisconsin Housing and Economic Development Authority named as a lien holder. Any previous loans under this program and loans under the housing rehabilitation loan program, also administered by WHEDA, are excluded from this limitation.