State
Washington
Year
2021
Variations in Receipt of Benefit
No Variation in Receipt of Benefits
Benefit Type
Deferral
Benefit
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
Other
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
Principal Residence
Surviving Spouse
Other Criteria
Description of Eligibility Criteria
Claimant must be age 60 or older or retired due to disability. A surviving spouse, domestic partner, heir, or devisee can keep the deferral if they are 57 or older and meet other criteria. Participant must have occupied their residence for more than 6 months each calendar year. Income threshold for the years 2020 -2024 is the greater $45,000 or 75% of the county median household income. 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%.
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 holds the lien for each deferral with each taxing district receiving the amount of taxes deferred.
Record ID
WA104_RR21
Footnotes
Sources
[ https://dor.wa.gov/sites/default/files/2022-02/PTDeferral_SeniorsDisabilities.pdf?uid=6262d8decdc6f Accessed on 04/24/2022]
View Archived Source
Washington Department of Revenue, Income Thresholds for Senior Citizens and Disabled Persons Exemptions and Deferral for Tax Years 2020-2024
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/IncomeThres_20-24.pdf Accessed on 04/24/2022]
View Archived Source