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

Washington

2021

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. The amount that the applicant is exempt from is calculated on the basis of combined disposable income. Applicants have to fall under one of the three income thresholds in order to qualify. 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. Any person who sells, transfers, or is displaced from his or her residence may transfer his or her exemption status to a replacement residence. An applicant can claim the exemption even if they are confined to a hospital, nursing home, assisted living facility, adult family home, or home of a relative for the purpose of long-term care, excluding if the residence is temporarily unoccupied. Applicants are still eligible for the exemption if the residence is occupied by a spouse or a domestic partner or a person financially depended on the applicant for support or the residence is rented for the purpose of paying nursing home, hospital, assisted living facility, or adult family home costs.

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, a veteran of the armed forces receiving compensation from the US Department of Veteran Affairs form either a combined service-connected evaluation rating of 80% or more or a total disability raring for a service-connected disability. To keep the exemption, the claimant must live in the home for more than 6 months each year. Any surviving spouse or surviving domestic partner of a person who was receiving an exemption at the time of the person's death will qualify if they are 57 years or older. Eligible income levels based on the county median household income of the county where the residence is located, shown as Threshold 3. 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_RR21