Property 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