Property Tax Exemption for the Elderly, Disabled or Veterans (Circuit Breaker)

Washington

2019

Benefit Varies with Income

Circuit Breaker

The benefit is an exemption of valuation from regular property tax and additional state property tax based on income. Those with income less than $30,000 are exempt from regular property taxes on the $60,000 or 60% of the valuation whichever is greater, plus 100% exemption of excess levies. For those with income between $30,000 and $35,000 are exempt from regular property taxes on $50,000 not to exceed $70,000, or 35% of the valuation, whichever is greater, plus 100% exemption of excess levies. For those with income between $35,001 and $40,000 the exemption is 100% of excess levies and part 2 of the state school levy. Excess levies are those additional property tax levies above the limits that are approved by popular vote.

Exemption from assessed value

Residential

Eligibility is limited to the applicant's place of residence.

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Veteran

Surviving Spouse

Other Criteria

The claimant must be 61 years or older, retired from gainful employment due to disability, or a veteran with 100% service connected disability and residing in their principal place of residence where the exemption portion applies. To keep the exemption, the claimant must live in the home for more than 6 months each year. The claimant's income cannot exceed $40,000. A surviving spouse or domestic partner of someone who had the exemption is eligible if 57 or older and meets the other criteria. 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.

Local government is unable to exercise an option

No local option regarding program features

Local government covers all of its tax loss

WA101_RR19