Property Tax Exemptions for Seniors and Persons with Disabilities

If you applied for a property tax exemption in the past but didn’t qualify, please consider applying for 2024 since the allowable income levels have increased substantially to $84,000.

Applying for more than one year

You can apply for a property tax exemption for 2024, 2023, 2022 and 2021.

• You will need to fill out a separate application for each year. Please note that you must meet the age, ownership, occupancy, and income requirements for each application year for which you are applying.
• We recommend applying for all the years for which you may qualify at the same time. There is no need to wait to apply for each year. If approved, a current year application will place you in the exemption program for current and future years until a renewal is due.
• If you receive an exemption for a prior year and you’ve already paid taxes in full for that year, you may be eligible to receive a refund for excess taxes paid.
• Please note that applications must be received by our office within three (3) years of the property tax due date to be eligible for a refund on excess taxes paid; however, if received after the deadline, approvals would establish the frozen value (See What is an exemption? in Frequently Asked Questions). See WAC 458-16A-135(2).

Your qualification for a property tax exemption is based on your ownership, occupancy, age, and income for the preceding year. For example, a property tax exemption for the current year is based on the prior year's information.

You must meet four requirements to qualify:

Ownership and Occupancy

• You own and occupy your house, mobile home, condo, or co-op.
• It is your principal residence and has been your principal residence for more than 6 months.

Age or disability

• You are at least age 61 by December 31 of the preceding year.
• Or you are veteran with a service-connected disability or disabled.
• You might also qualify if your deceased spouse or registered domestic partner had an exemption at the time of death and you were at least age 57 that year.

Income

• For an exemption on your 2024, 2025 and 2026 property taxes, your household income, after deduction of qualified expenses, is $84,000 or less.

Household income includes income received by you, by your spouse or domestic partner, and by a co-owner who lives with you. Remember to subtract qualified expenses.