Property Tax Exemption for the Elderly, Disabled or Veterans

State

Washington

Year

2017

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

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. 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.

How is Benefit Disbursed

Exemption from assessed value

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

Veteran

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

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. 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 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

Local government covers all of its tax loss

Record ID

WA101_RR17

Footnotes

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.

Sources

Wash. Rev. Code § 84.36.379 ~ 84.36.381 (1-5); Wash. Rev. Code 84.04.140 (in effect for 2017)
Source Constitution: 
Const. of the State of Wash. Article VII §10
Department of Revenue, Application for Senior Citizen and Disabled Persons Exemption from Property Taxes (2017),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/640002.doc accessed 06/26/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Senior_Citizen_and_Disabled_Persons_Exemption_from_Property_Taxes_Dept_of_Revenue_Washington_State_2017.doc]

Department of Revenue, Proof of Disability Affidavit (2012),
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/proptx/forms/prfdisbstatmnt.doc accessed 06/26/2018]

[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Washington/2017/WA_Proof_of_Disability_Statement_Dept_of_Revenue_Washingrton_State_2012.doc]
Property Tax Exemption for the Elderly, Disabled or Veterans, Department of Revenue [https://dor.wa.gov/content/property-tax-exemption-program-senior-citizens-and-disabled-persons accessed 06/28/2018]
View Archived Source
2017 Wash. 3rd Sp. Sess. Laws ch. 13 pt. III § 311

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