Variations in Receipt of Benefit
Benefit Varies with Income
This program works in conjunction with the Property Tax Exemption Program for Senior Citizens and Disabled Persons. The exemption under this program is calculated after the Exemption Program, even if that exemption is not claimed. The benefit is an exemption equal to the regular and excess property taxes imposed on the difference between the value of the residence eligible for exemption under the Exemption Program and $100,000 for those with income less than $30,000; $75,000 for those with income between $30,001 and $35,000; and $50,000 for those with income between $35,001 and $40,000.
How is Benefit Disbursed
Direct payment to taxpayer
Eligible Property Type
Characteristics of Eligible Property
Eligibility is limited to the applicant's place of residence.
Description of Eligibility Criteria
The claimant must qualify in each of the four categories: must be 62 or older or disabled; unremarried widow or widower of a veteran who died as a result of service connected disability, was 100% disabled due to service 10 years prior to his or her death, was a former POW with 100% disability due to service, or died on active duty; own the primary residence of up to 5 acres of land for more than 9 months a year; and income may not exceed $40,000. The disposable income received during the year before application year determines eligibility. Widowers who owns their home through a life estate, lease for life, revocable trust, or shared ownership in a cooperative housing unit do not qualify for this program.
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
[https://dor.wa.gov/sites/default/files/legacy/Docs/Pubs/Prop_Tax/PT_Widow_Widowers_1219.pdf Accessed 01/15/2021]
View Archived Source
Washington Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (2020)
[https://dor.wa.gov/sites/default/files/legacy/Docs/forms/PropTx/Forms/63-0023.doc accessed 01/15/2021]
View Archived Source