Washington Property Tax Exemptions: Homestead, Senior and Veteran Relief

Apply for the senior citizen and people with disabilities exemption through the county assessor, submitting the Application for Senior Citizen and Disabled Persons Exemption and a Combined Disposable Income Worksheet (disabled applicants also need written acknowledgment from Social Security or the VA, or a Proof of Disability Affidavit). The exemption must be renewed at least once every six years, as the assessor determines, and changes in status must be reported. The deferral programs are applied for through the county assessor and renewed annually.

The limited-income deferral application is due by September 1. The Department's page does not give a statewide deadline for the senior/disabled exemption; contact the county assessor.

Property tax exemption for senior citizens and people with disabilities: as of December 31 of the year before taxes are due, the applicant must be at least 61, retired from regular gainful employment due to a disability, or a qualifying disabled veteran; must own and occupy a primary residence in Washington; and must have combined disposable income at or below the county's Income Threshold 3. Under ESSB 6162 (2026), for taxes levied for collection in 2027 and after, the thresholds rise to the greater of the prior year's figure or 60% (IT1), 70% (IT2) and 80% (IT3) of county median household income; all tiers are exempt from the state school levy and local excess levies, IT1 is exempt from local regular property taxes on the greater of $80,000 or 80% of the home's value, and IT2 on the greater of $70,000 or 45% (capped at $200,000 of value). Senior/disabled deferral: applicants at least 60 by December 31 of the filing year (or retired due to disability) with combined disposable income at or below the county deferral threshold (from 2027, the greater of the prior year's threshold or 90% of county median household income) may defer property taxes and special assessments at 5% simple interest, repaid when the home is sold, the applicant dies, or it is no longer the primary residence.

A U.S. veteran receiving VA compensation at a combined service-connected rating of 80% or higher, or a total disability rating for a service-connected disability, qualifies for the senior citizen and people with disabilities exemption regardless of age, if the income and ownership tests are met. Beginning in 2027, combat-related special compensation is excluded from combined disposable income; veterans already in the program who had it counted must file a status change notice with the county assessor. Widows or widowers of veterans who are at least 62 (or retired due to disability), have not remarried and meet income limits may receive a property tax assistance grant from the state (RCW 84.39), renewed annually.

Homeowners retired from regular gainful employment due to a disability qualify for the senior citizen and people with disabilities exemption and deferral on the same income and ownership terms as seniors, with written acknowledgment from Social Security or the VA or a Proof of Disability Affidavit.

Property tax deferral for homeowners with limited income: homeowners who have owned their Washington home for five years, occupy it as a primary residence, have combined disposable income of $57,000 or less and enough equity may defer the second-half installment due in October; interest is simple, at the federal short-term rate plus 2%; apply by September 1 and renew annually. The deferred amount must be repaid when the home is sold, the applicant dies, or it is no longer the primary residence.

Appeals of assessed value go to the county board of equalization on the Taxpayer Petition for Review of Property Valuation Determination form (a letter or phone call is not accepted). The deadline is the later of July 1 of the assessment year or 30 days after the assessor's Change of Value Notice was issued; some counties extend it to 60 days. The appeal must give specific market evidence, not just a claim that value or taxes are too high. The county board's decision may be appealed to the state Board of Tax Appeals within 30 calendar days of its postmarked date; alternatively, taxes may be paid under protest and a refund suit filed in superior court.

The first half of property taxes is due by April 30 and the second half by October 31; an unpaid second half is subject to 1% interest per month.