Senior / Disabled Persons Exemption

If you are a senior citizen or disabled person in need of property tax assistance, you may be able to take advantage of the property tax exemption program.

This program exempts all excess levies and may exempt a portion of regular levies on your primary residence and up to one acre of land. Excess levies are approved by the voters and include school construction bonds and/or maintenance and operation levies.

For information on the Washington State Department of Revenue's guidelines for the Senior/Disabled Person's Exemption click here for the Property Tax Exemption for Senior Citizens and Disabled Persons publication. Once the exemption is granted, it is not repaid.

Applicants must apply in person at the Assessor's Office and if applicable, must bring their spouse and/or co-owners of the property.

To find out if you are eligible, please refer to the eligibility requirements listed below.

Eligibility Requirements

Age/Disability

  1. You must be at least 61 years old on December 31 of the year in which you apply, or
  2. Unable to work due to disability.

Income Limit

  1. Your household income limit is $40,000 for income received in the year before the year of filing an application.
  2. All sources of income must be reported for yourself, your spouse and all co-tenants. (A co-tenant is a person who lives in the residence and jointly owns the residence with you.)

Income

Exemption

$0 - $30,000

Exempt from regular property taxes on up to $60,000 or 60% of the frozen value, whichever is greater, plus 100% of excess levies.

$30,001 - $35,000

Exempt from regular property taxes on up to $50,000 or 35% of the frozen value, whichever is greater, not to exceed $70,000.

$35,001 - $40,000

Exempt from 100% of excess levies on the frozen value.

Effective Date

The exemption is effective for the taxes in the year following the year of application.

DISPOSABLE INCOME - FORM REV 64-0043

These instructions are to assist you in completing the income portion of form REV 64-0043.

If you file a Form 1040 with the Internal Revenue Service, start with your adjusted gross income figure on the bottom of page 1 of the 1040.

Add to this figure any of the below items that were not included or were deducted from your income.

Disposable income means adjusted gross income defined by the Internal Revenue Service PLUS:

  • Capital Gains, except the portion of gain that resulted from the sale of your primary residence and was reinvested in a replacement primary residence.
  • Amounts Deducted for Loss
  • Amounts Deducted for Depreciation
  • Pension and Annuity Receipts
  • Military Pay and Benefits other than Attendant-Care and Medical-Aid Payments
  • Veterans Benefits other than Attendant-Care and Medical-Aid Payments
  • Federal Social Security Act and Railroad Retirement Benefits
  • Dividend Receipts, and
  • Interest received on State and Municipal Bonds

For residents who do not file an IRS return, you must report all income including, but not limited to, the following sources:

  • All Social Security Benefits before Part b Medicare deduction
  • All Railroad Retirement Benefits
  • All Pension and Annuity Receipts
  • All Interest and Dividend Receipts
  • All Wages, Consultation Fees, Speaker Fees, etc.
  • All Military pay and Benefits other than Attendant-Care and Medical-Aid Payments
  • All Veterans Benefits other than Attendant-Care and Medical-Aid Payments
  • All Investments Income
  • All Business Income. Do not deduct depreciation.
  • Capital Gains, except the portion of gain that resulted from the sale of your primary residence and was reinvested in a replacement primary residence.
  • All rental income. Do not deduct depreciation.
  • Plus any other source of income.

The Washington State Legislature in 2021 passed Substitute bill 1438 which adds to the list of medical deductions from gross income calculations for the Senior/Disabled program. The following items can now be deducted.

  • Costs related to medicare supplemental policies (Medigap)
  • Durable medical equipment, mobility enhancing equipment, medically prescribed oxygen, and prosthetic.
  • Long term care insurance
  • Cost sharing amounts as defined in RCW 48.43.005 (such as copays and deductibles)
  • Nebulizers
  • Medicine of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a person licensed under chapter 18.36A RCW.
  • Ostomic Items
  • Insulin
  • Kidney dialysis devices
  • Disposable devices used to deliver drugs for human use (such as syringes, tubing, and catheters)

Documents Needed to Apply

  • Valid State issued ID showing address of property being applied for
  • Multiple months complete bank statements
  • Any other documentation showing disposable income that is not reflected on bank statement
  • If under 61 and applying for disability exemption you must also bring Social Security letter showing date you became disabled.
  • If receiving Veteran's Affairs disability bring in award letter showing date you became disabled and percentage
  • If receiving Labor and Industries pension bring in pension letter.

If questions arise during the application process we may request other documentation as needed.

As stated above applicants must apply in person at the Assessor's Office and if applicable, must bring their spouse and/or co-owners of the property.

If you have any questions about the Senior/disabled program please call the Assessor's Office at (360) 740-1392.