The exemption program reduces the amount of property taxes owing on your primary residence . The value of your Washington State residence is frozen for property tax purposes, and you become exempt from all excess and special levies and possibly regular levies – resulting in a reduction in your property taxes. Your age or disability, ownership, residency, and income determine your eligibility for this program.
The deferral program postpones payment of your taxes and/or special assessments. On your behalf, the Department of Revenue pays the deferred taxes and/or special assessments to the county where you live. The amount of the postponed taxes and/or special assessment, plus interest, becomes a lien in favor of the state until the total amount is repaid. Your age or disability, ownership, residency, and income determine your eligibility for this program.
The limited income deferral program postpones payment of 50% of your taxes and/or special assessments. Any person qualifying for this deferral program would receive assistance from the Department of Revenue in paying the second half of their taxes and/or special assessments. The Washington State Department of Revenue files a lien on the property. The interest rate on the outstanding deferred amount is determined annually. Although there is no age or disability requirement for this program, you must meet the ownership, residency, income and equity requirements.
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Senior Exemption Online Tips
Program Changes effective 2022 *NEW*
Program Changes effective 2020
RCW Chapter 84.36 - Exemptions
WAC Chapter 458-16A - Property Tax - Exemptions - Home for the Aging, Senior Citizens and Disabled Persons
RCW Chapter 84.38 - Deferral of Special Assessments and/or Property Taxes
WAC Chapter 458-18 - Property Tax - Abatements, Credits, Deferrals and Refunds
RCW 84.37 - Property Tax Deferral Program
WAC 458-18A - Limited Income Deferral Program