SeniorsProperty Tax Exemption for Senior Citizens and People with Disabilities
Two benefits. First, you stop paying voter-approved excess levies and part of the state school levy, and depending on income, part of the regular levies. For taxes due in 2026: Level 1 (lowest incomes) exempts regular levies on $60,000 or 60% of the value, whichever is greater; Level 2 exempts regular levies on $50,000 or 35% of the value, whichever is greater (no more than $70,000); Level 3 exempts only excess levies and state school levy Part 2. For taxes due in 2027 and later (applications filed in 2026), 2026 law (ch. 163) raises Level 1 to $80,000 or 80% of the value, whichever is greater, and Level 2 to $70,000 or 45% (no more than $200,000), and the exemption covers the state school levy, which the same law folds into one levy. Second, your home's taxable value is frozen at its value in the first year you qualify.
- Who qualifies
- By December 31 of the assessment year (the year before taxes are due) you are: at least 61; or at least 57 and the surviving spouse or domestic partner of someone who had this exemption when they died; or retired from regular gainful employment because of a disability; or a veteran receiving VA compensation at a combined service-connected rating of 80% or more (for taxes due in 2026) or 40% or more (for taxes due in 2027 and later, under 2025 law ch. 200), or at a total disability rating for a service-connected disability. You own the home and live in it as your principal residence. Covers the home, one accessory dwelling unit and up to one acre.
- Income limit
- Combined disposable income at or below Income Threshold 3 for your county. King County: for taxes due in 2026, Threshold 1 $60,000, Threshold 2 $72,000, Threshold 3 $84,000; for taxes due 2027-2029, $76,000 / $89,000 / $101,000 (2026 law raised the thresholds to 60%, 70% and 80% of county median household income). Disposable income includes Social Security and pensions, minus costs such as Medicare premiums, prescription drugs and in-home or nursing care.
- How to apply
- Send the Application for Senior Citizen and Disabled Persons Exemption from Real Property Taxes and the Combined Disposable Income Worksheet to your county assessor, with proof of age, income records and, if disabled, a Social Security or VA letter or the Proof of Disability Affidavit.
- Deadline
- By December 31 of the assessment year; the assessor may accept late applications and you can ask for refunds for some earlier years.
- Renewal
- At least once every six years, when the assessor asks; report changes in status sooner.
- Law
- RCW 84.36.379 to 84.36.389 (RCW 84.36.381 as amended by 2025 c 200 and 2026 c 163, both applying to taxes levied for collection in 2027 and later); WAC 458-16A-100 to 150
Source: official page
Senior freeze or deferralProperty Tax Deferral for Senior Citizens and People with Disabilities
The state pays your property taxes and special assessments (current and delinquent) for you, up to 80% of your equity in the home. You repay with 5% simple interest when you sell, die, or stop living there.
- Who qualifies
- You are at least 60 by December 31 of the year you apply (or 57 and the surviving spouse of a participant), or retired because of a disability; you own and live in the home more than six months a year; you have enough equity; and you carry fire and casualty insurance.
- Income limit
- Combined disposable income at or below the county Deferral Threshold. King County: $88,998 for taxes due 2024-2026; $113,512 for 2027-2029.
- How to apply
- Send the Deferral Application for Senior Citizens and People with Disabilities and the Combined Disposable Income Worksheet to your county assessor.
- Deadline
- At least 30 days before the tax is due; late applications may be accepted.
- Renewal
- Every year you want to defer.
- Law
- RCW chapter 84.38
Source: official page
Low incomeProperty Tax Deferral for Homeowners with Limited Income
Lets you put off paying the second-half property tax installment (due in October). The deferred amount carries simple interest (federal short-term rate plus 2%) and must be repaid when you sell, die, or stop living there.
- Who qualifies
- Any age. You have owned the home in Washington for five years, live in it as your primary residence, and have enough equity.
- Income limit
- Combined disposable income of $57,000 or less
- How to apply
- Send the Deferral Application for Homeowners with Limited Income and the Combined Disposable Income Worksheet to your county assessor.
- Deadline
- By September 1.
- Renewal
- Every year you want to defer.
- Law
- RCW chapter 84.37
Source: official page
Surviving spousesProperty Tax Assistance for Widows or Widowers of Veterans
A yearly grant (check) from the state that pays the regular and excess property taxes on part of your home's value: on up to $200,000 (income at or below Threshold 1), $150,000 (Threshold 2) or $100,000 (Threshold 3), minus any value already exempted under the senior exemption. You do not repay it if you live in the home until at least December 15 of that year.
- Who qualifies
- The unremarried widow or widower of a veteran who died from a service-connected disability, was rated 100% disabled for 10 years before death, was a former POW rated 100% for one year before death, or died on active duty or in training. You must be at least 62 by December 31 of the year taxes are due, or retired because of a disability, and own and live in the home.
- Income limit
- Combined disposable income at or below Income Threshold 3 for your county (King County, taxes due 2026: $84,000)
- How to apply
- Send the Property Tax Assistance Claim Form for Widows/Widowers of Veterans and the Combined Disposable Income Worksheet to the Department of Revenue. You must also apply for the senior exemption with your county.
- Deadline
- By March 31; the Department may accept late applications.
- Renewal
- Every year.
- Law
- RCW chapter 84.39
Source: official page