Property Tax Deferral for Senior Citizens and People with Disabilities

Applicant must be at least 60 years old by December 31 of the application year, OR retired from regular gainful employment by reason of disability. Must own and occupy a primary residence in Washington, have enough equity in the home to secure the state's interest, and have combined disposable income at or below the county-specific Deferral Threshold. Disabled applicants must provide acknowledgment from SSA or VA, or a Proof of Disability Affidavit.

Defers payment of current and delinquent property taxes and special assessments. The deferral accrues 5% simple interest until repaid. Repayment is triggered when the home is sold, the applicant dies, or the home stops being the primary residence.

Income cap is the county Deferral Threshold for tax years 2027-2029, ranging from $54,597 (Okanogan) to $113,512 (King). Deferred taxes accrue 5% simple interest until repaid; this is a lien against the property, not a forgiven amount.

Apply through your local county assessor. File the Deferral Application for Senior Citizens and People with Disabilities and a Combined Disposable Income Worksheet. Annual renewal required.