Property Tax Exemption for Widow or Widowers of Veterans (Circuit Breaker)

State

Washington

Year

2022

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

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 an income less than of $30,000, $75,000 for those with an income between $30,001 and $35,000, and $50,000 for those with an income between $35,001 and $40,000.

How is Benefit Disbursed

Direct payment to taxpayer

Eligible Property Type

Residential

Characteristics of Eligible Property

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

Eligibility Criteria

Age

Income Ceiling

Principal Residence

Surviving Spouse

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 a service connected disability, was 100% disabled due to service for 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 in the year prior to application determines eligibility. Widowers who own 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

Record ID

WA103_RR22

Footnotes

This program works in conjunction with the Property Tax Exemption Program for Senior Citizens and Disabled Persons. Applicants should also enroll in the Exemption Program administered by the county assessor. This will provide the maximum amount of assistance. Applications are due by March 31 and late applications are accepted. Mobile homes may qualify even if the applicant does not own the land. However, this program does not apply if ownership is through a life estate, lease for life, revocable trust, or shared ownership in a cooperative housing unit.

Sources

Wash. Rev. Code § 84.39.010 (in effect for 2022)
Washington, Department of Revenue, Property Tax Assistance Program for Widows or Widowers of Veterans (April 2022)
[https://dor.wa.gov/sites/default/files/2022-02/PTAssistance_WidowsWidowers.pdf Accessed 09/15/2023]
View Archived Source

Washington, Department of Revenue, Property Tax Assistance Claim Form for Widows or Widowers of Veterans, (November 2021)
[https://dor.wa.gov/sites/default/files/2022-02/63-0023.pdf Accessed 09/15/2023]
View Archived Source

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