Assessor's Office,  MS-22
614 Division St, Port Orchard, WA 98366
Phone:(360)337-7160  Fax:(360)337-4874
 

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Senior Citizen & Disabled Persons
Property Tax Exemption

Qualifications

To be eligible for this program you must meet the age or disability, ownership, residency, and income requirements – the year prior to the exemption.

Age and Disability You must be at least 61 years old on December 31 of the application year, or unable to work because of a disability, or a veteran with a 100 percent service connected disability.  Your application must include proof of your age or disability.  However, if the qualifying spouse or domestic partner dies, the remaining spouse/domestic partner must be 57 or better to continue the exemption.  A doctor's verification form or written acknowledgment/decision by the Social Security Administration or Veterans Administration is required for the disability exemption.

Ownership & Residency
You must own and live in the qualifying primary residence for more than 6 months a year. However, if you are confined to a nursing home, boarding home or adult family home, your home may still be considered your primary residence. If you transferred your home under a revocable trust, you must retain full use of the property and be able to revoke the trust and take ownership at any time. A Declaration of Trust and a copy of your Trust Agreement needs to be filed with your application. If you are living in your home under the terms of an irrevocable trust or life estate, you may still qualify for the exemption. A recorded document outlining terms of the agreement is required.

Income – You must have an annual gross income of $35,000 or less to qualify.  This includes the combined disposable income of the applicant, spouse/domestic partner and any co-tenants.  A co-tenant is a person who has ownership interest and resides in the primary residence.  

Disposable income means all gross taxable and non-taxable income, including (but not limited to) Social Security, retirement, disability pension, Veterans benefits (prior to 2008), interest, dividends, wages, capital gains, rental income, State cash and food assistance, etc. You cannot deduct depreciation or losses. Non-reimbursed costs for prescription drugs, in-home care, or nursing home expenses for either spouse/domestic partner can be deducted from income.

Applicable Property (New Law Change Effective Tax Year 2007)

The exemption is available for your primary residence and up to five acres* of land. A mobile home may qualify, even if the land where the mobile home is located is leased or rented.

* The exemption is available for a primary residence and one acre of land. If zoning and land use regulations require more than one acre of land per residence in the area where you live, you may be eligible for a property tax exemption on up to five acres of land.

Tax Relief

Applications are based on the previous year’s information for age, ownership and income.  There are three levels of tax reduction, based on income:

  • Income up to $25,000 - Exempt from voted levies and a $60,000 or 60% reduction in assessed value, whichever is greater. This means that if your property were valued at $90,000, the value upon which your taxes are based would be $30,000.

  • Income of $25,001 - $30,000 - Exempt from voted levies and a $50,000 or 35% reduction in assessed value (not to exceed $70,000), whichever is greater. This means that if your property were valued at $90,000, your taxes would be based on a value of $40,000.

  • Income of $30,001 - $35,000 - Exempt from voted levies only, such as local school maintenance and operation levies.

Additionally, the value of your residence is “frozen” as of January 1, 1995, or January 1 of the initial application year, whichever is later.

Application Procedure

Submit an application to the Assessor’s Office - You do not have to appear in person to apply.  Mail or bring the completed application packet to the address below.

Refunds

If you have paid prior years’ taxes because of a mistake, oversight, or a lack of knowledge of the exemption program, you may apply for a refund by filing a separate application for each year you would have qualified.  Applications can be obtained from the county assessor’s office.  You must file the application within three years of the date the taxes were due (Statutory date is April 30).  Refunds will not be made beyond the three-year period – but could establish your frozen value base.



Applications & Additional Information

Please feel free to call or
e-mail us if you have further questions or would like an application or brochure.

Kitsap County Assessor's Office
614 Division Street - MS22
Port Orchard, WA 98366
360-337-7160
From Olalla 360-851-4147 ext 7160
Bainbridge Island 206-842-2061 ext 7160
E-Mail:
assessor@co.kitsap.wa.us
 

Laws and Rules

RCW 84.36 (379-389) - Exemptions - Property Tax
WAC 458-16A(100-150) - Senior Citizen/Disabled Person Property Tax Exemptions

  Last Updated: 
  January 22, 2014
Other related links:

Residential Improvement Exemption Application

Destroyed Property Application
Nonprofit Organizations Information on Washington's Tax Structure
Nonprofit Exemption Application
Senior Citizen and Disabled Persons Exemption Application
Senior Citizen and Disabled Persons Renewal Application
(L-R)
Disabled Persons - Proof of Disability Form
Senior Citizen & Disabled Persons Exemption Brochure
Status Change Notice with Income Instructions
Status Change Reminder
Capital Gains Worksheet - Sale of Home
Declaration of Trust
Other Forms & Brochures