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

[X] Effective 9 October 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] 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] Regular property tax is the property tax levied by or for a taxing district which is subject to the aggregate tax 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.

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

[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 fulfill eligibility requirements. The interest rate on the deferral is 5%.

[X] The claimant may not remarry.

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

[X] The claimant may not remarry.

[X] The claimant may not remarry.

[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 19 October 2017, benefit can be applied to additional state property tax. Enacted by 2017 Wash. 3rd Sp. Sess. Laws ch. 13 pt. III § 311 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 resident moves to Washington from another state, the exemption may be transfer to the new residence if owner meets all other eligibility requirements and provides proof of the prior exemption and its cancellation date.

[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 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] 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] 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] Regular property tax is the property tax levied by or for a taxing district which is subject to the aggregate tax 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 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] Individuals can apply for whatever program offers them the greatest benefits among this program, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or Senior Citizens' Tax Credit or the Deferral. But, they cannot receive benefits from any two programs in the same tax year. Applicants can, however, benefit from this program and Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption in the same tax year.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. Applicants must choose between three programs for a given tax year: the Senior Citizens' Tax Credit, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or the Senior Citizen Property Tax Relief Credit.

[X] Individuals can apply for whatever program offers them the greatest benefits among this program, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or Senior Citizens' Tax Credit or the Deferral. But, they cannot receive benefits from any two programs in the same tax year. Applicants can, however, benefit from this program and Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption in the same tax year. This program was enacted by Session Law 2008 c. 209, effective 1 July, 2008 for tax years beginning on or after 1, January 2009.

[X] The program was enacted W. Va. 2nd session, S 239, effective 1 July, 2008 for tax years beginning on or after 1 July 2009

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. A return must be filed in order to receive either of these refundable credits even if you are not required to file a federal return. If you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit.

[X] Applicants must choose between three programs for a given tax year: the Senior Citizens' Tax Credit, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or the Senior Citizen Property Tax Relief Credit.

[X] Starting in 2008 applicants must choose between two programs for a given tax year: the Senior Citizens' Tax Credit, or the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. Applicants must choose between three programs for a given tax year: the Senior Citizens' Tax Credit, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or the Senior Citizen Property Tax Relief Credit.

[X] Applicants must choose between three programs for a given tax year: the Senior Citizens' Tax Credit, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or the Senior Citizen Property Tax Relief Credit.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. Applicants must choose between three programs for a given tax year: the Senior Citizens' Tax Credit, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or the Senior Citizen Property Tax Relief Credit.