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Property Tax Deferral Program for Homeowners with Limited Income

Washington State Department of Revenue

A property tax deferral program for limited-income homeowners (not age-restricted), administered by county assessors. Qualifying applicants may defer the second-half property tax installment due in October; the deferred amount becomes a state lien that accrues simple interest until repaid.

Who qualifies

Must own a home in Washington for at least five years, occupy it as a primary residence, have combined disposable income of $57,000 or less, and have enough equity in the home to secure the state's interest. Applications are due by September 1.

What it covers

Deferral of the second-half property tax installment due in October of the current year. Deferred amount is repaid when the home is sold, the applicant dies, or the home is no longer the primary residence.

Cost

Income cap: $57,000 combined disposable income. Deferred amount accrues simple interest at the federal short-term rate plus 2% (rate published annually on the application form).

How to apply

File the Deferral Application for Homeowners with Limited Income and a Combined Disposable Income Worksheet through your county assessor's office. Applications are due September 1. Annual renewal required.

Source dor.wa.gov/taxes-rates/property-tax/property-tax-exemptions-and-deferrals