Variations in Receipt of Benefit
No Variation in Receipt of Benefits
Eligible homeowners may defer payment of property tax or special assessments. The deferred amounts may not exceed exceed 80% of the claimant's equity in the residence.
How is Benefit Disbursed
Eligible Property Type
Characteristics of Eligible Property
Eligibility is limited to the applicant's place of residence.
Description of Eligibility Criteria
Claimant must be 60 or older or retired due to disability. A surviving spouse can keep the deferral if they are 57 or older and meet other criteria. The claimant's income may not exceed $45,000.
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
State reimburses all of the local government tax loss
Description of State Funding for Tax Loss
The department of revenue gives each taxing district the amount of money deferred.
(in effect for 2017)
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/SeniorDefs.pdf accessed 06/26/2018]
Department of Revenue, Deferral Application for Senior Citizens and Disabled Persons, (2017)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/srcitdispersdeclaredefer.doc accessed 06/26/2018]
Department of Revenue, Proof of Disability Statement, (2012)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/prfdisbstatmnt.doc accessed 06/26/2018]