Senior or Disability Exemption
(360) 740-1392 OR within Lewis County (800) 562-6130 Ext. 1392
To qualify for an exemption under RCW 84.36.381 the following criteria apply
- Qualifying taxpayer must own and occupy the residence, cooperative apartment unit or mobile home.
- Must be 61 or older before December 31 of the year of application, or retired because of a certified disability.
- 2015 income levels for 2016 exemptions requires your disposable household income to be $40,000 or under as per a Federal Income Tax report form or be able to produce receipts certifying total household income.
- Taxpayer must file a request and provide the required information each year.
For the Senior Citizen or disability Exemption for the Tax Year 2016 the Following Must Apply
- If your income is less than $40,000 and higher than $35,001, your personal residence will be exempt from all excess or special levies. These are levies that require voter approval and provide money for a specific purpose such as school bonds and maintenance and operation levies.
- If your income is less than $35,000 and higher than $30,001, your personal residence will be exempt from all excess or special levies. These are levies that require voter approval and provide money for a specific purpose such as school bonds and maintenance and operation levies. In addition, your residence will be exempt from regular levies up to $50,000 or 35% of frozen value, not to exceed $70,000.
- If your income is less than $30,000 your personal residence will be exempt from all excess or special levies. These are levies that require voter approval and provide money for a specific purpose such as school bonds and maintenance and operation levies. In addition, you will be exempt from regular levies up to $60,000 or 60% of your home's frozen value, whichever is greater.
- If you feel you qualified for a senior exemption for previous years, contact the Lewis County Assessor's Office, 360-740-1392 for information. If you meet the criteria but did not apply, you can apply and if qualified will be entitled to a refund on taxes previously paid during the last three years.
For the Property Tax Deferral Program the Following Must Apply
- The program does not lower taxes, rather the program is a loan that postpones the payment of your taxes to a future date. The amount of the postponed taxes and/or special assessment, plus five percent interest after January 1, 2007, becomes a lien in favor of the state until the total amount is repaid. A lien, showing the state of Washington as having an interest in your property, will be filed with the county auditor.
- The taxes will become due and payable if the property is sold, if the applicant is deceased or if the applicant no longer meets the eligibility requirement.
- The applicant must reapply each year. Failure to reapply will subject the applicant to full repayment of deferred taxes.
- You must be at least 60 years on December 31 of the year in which you apply or unable to work because of a physical disability. Proof of disability will be required.
- Your annual household income may not exceed $40,000.
- The deferral only applies to your principal residence which you must occupy for more than six months each year. Mobile homes may qualify, even if you do not own the land where the mobile home is located.
- You and your spouse must be the sole owner of the property or be purchasing the property under a mortgage, purchase contract, or a deed of trust.
- The deferral only applies to the equity you own in your home. Equity is the difference between the assessed value of your property and debts secured by the property.
New Deferral Program Beginning in 2008
The major differences from the above program are listed below:
- There is no age requirement.
- Your first half tax payment must have already been paid when you apply.
- Owned your residence for more than five calendar years prior to submitting your application. Living in the residence at the time of application.
- Your annual household income for the previous calendar year must be $57,000 or less.
- Taxes deferred cannot exceed 40% of your equity in the residence.
- The rate of interest for this deferral is based on an average of the federal short-term rate plus 2 percent. This rate will apply in the deferral year and will not change until repaid.
- Only allows deferral of your second half tax payment during the year of application.
- Must re-apply each year.
If you feel you qualified for a senior or disability deferral program, contact The Lewis County Assessor's Office, (360) 740-1392 for further information or visit the Department of Revenue.