Property Tax Exemption & Deferral Programs

Senior Citizen / Persons with Disabilities Exemption Program

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.

 

Senior Citizen / Persons with Disabilities Deferral 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.

 

Limited Income Deferral 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. 

Apply Online

​To apply online for the senior citizen & disabled persons exemption, click one of the button's below:

            First Time Applicants                    


            Renewal Applicants                       

           Report a Change in Status            

Laws & Rules

RCW Chapter 84.36 - Exemptions

(Section 379-389)

WAC Chapter 458-16A - Property Tax - Exemptions - Home for the Aging, Senior Citizens and Disabled Persons

(Section 100-150)

RCW Chapter 84.38 - Deferral of Special Assessments and/or Property Taxes

(Section 010-160)

WAC Chapter 458-18 - Property Tax - Abatements, Credits, Deferrals and Refunds

(Section 010-100)

RCW 84.37 - Property Tax Deferral Program

WAC 458-18A - Limited Income Deferral Program