Property Tax Deferral for Senior Citizens and People with Disabilities
Washington State Department of Revenue
This program lets qualifying homeowners put off paying property taxes on their main home. It is run by county assessors. You can defer current and past-due property taxes plus special assessments. The deferred amount builds up 5% simple interest and is backed by a state lien on the home. You pay it back when the home is sold, when you pass away, or when the home is no longer your main home.
Who qualifies
What it covers
Cost
How to apply
How to apply
Contact your county assessor
You file with your county assessor, not through a state portal. Ask about the exemption at the same time, since it is the better deal if you qualify for it.
- Form 64-0011, the deferral application Open
- Form 63-0036, the Combined Disposable Income Worksheet
- Department of Revenue Property Tax Division 360-534-1400
- Find your county assessor Open
Documents to gather
- Completed deferral application, Form 64-0011
- Combined Disposable Income Worksheet, Form 63-0036, plus income records
- Proof that you are 60 or older by December 31, or proof of disability
- Deed or trust documents showing you own and live in the home
- Mortgage, reverse mortgage, and lien balances as of January 1
- Your current fire and casualty insurance policy or statement
- Death certificate, will, and proof you are at least 57
Keep this up after you are approved
These are not one-time steps. Letting one slip can cost you the benefit.
- Keep your fire and casualty insurance in force, naming the Department of Revenue as loss payee. This is a continuing condition, not just a document you file once. If it lapses, the deferral cannot exceed the equity in your land alone, and going over that triggers repayment of the whole balance.Check that your policy still names the Department of Revenue as loss payee whenever you renew it.
- If the person with the deferral dies, a surviving spouse, partner, or heir who is at least 57 has only 90 days from the death to file their own application with the county assessor. Miss that window and the entire deferred balance plus interest becomes due immediately. Families should know this in advance rather than discovering it during probate.Tell whoever will handle your estate about this 90 day window now, while it is easy, rather than leaving them to find it.
- The full balance plus 5 percent interest also comes due if you transfer ownership, stop living in the home permanently, or the property is condemned.
Worth knowing
This is not the exemption. The deferral does not reduce your bill. It postpones it as a lien against your home with 5 percent simple interest, repaid when the home is sold, when the owner dies, or when it stops being the primary residence. Confusing the two is the biggest pitfall in this program.
There is no veteran disability rating path into the deferral, at any percentage. The word veteran does not appear in the statute, and the application form has no veteran box. A disabled veteran can still qualify, but through the Social Security disability route rather than a rating.
The age for the deferral is 60, while the exemption is 61. That looks like a typo but it is a real difference between two statutes.
The deferral is capped at 80 percent of your equity value, so a heavily mortgaged home may not qualify.
The income ceiling is higher than the exemption's, so owners who earn too much for the exemption can still qualify here. It is set per county and by tax year, so confirm both with your assessor.
How you hold title matters. Cooperative housing shares, life estates, leases for life, and revocable trusts are not qualifying forms of ownership for this program.
At 5 percent simple interest this is usually cheaper than other borrowing, so it can be a good deal for someone equity-rich and cash-poor. It is still deferred debt that your heirs repay from the home, not free money.
There is a separate deferral for homeowners with limited income under a different statute, with a $57,000 income limit, a five year ownership requirement, variable interest rather than a flat 5 percent, and a September 1 deadline. Do not confuse the two.
See your next step, the documents you will need, and how to apply. Save it to your account to track your progress.
Where to go from here
VA Aid and Attendance and Housebound benefits
$2,424 to $2,874/moVA Aid and Attendance (A&A) and Housebound benefits are monthly payments added to a qualifying veteran's or survivor's VA pension. You cannot get both at the same time. Aid and Attendance is for those who need another person's help with daily activities, are bedridden, are in a nursing home because of a disability, or have severely limited eyesight. Housebound is for those who spend most of their time at home because of a permanent disability.
Last checked Jun 1, 2026
VA Survivors Pension
$975 to $1,558/moVA Survivors Pension offers monthly tax-free payments to qualified unmarried surviving spouses and unmarried dependent children of wartime veterans, subject to income and net worth limits set by Congress. May be supplemented by Aid and Attendance or Housebound benefits if the survivor needs help with daily activities or is housebound.
Last checked Jun 1, 2026
Elderly Simplified Application Project (ESAP)
$50 to $546/moESAP is a simpler way to get Basic Food for households where every member is 60 or older or an adult with a disability and no one has earned income. It is not a separate benefit. Your Basic Food amount is the same, but two things change. First, you are approved for 36 months instead of 12. Second, you do not have to do a renewal interview or the usual mid-period check-ins during that time. ESAP is decided only when you first apply and when you renew. A household already on Basic Food cannot switch into ESAP in the middle of a certification period. Reporting is lighter too: you only have to report if your household income goes over 130% of the federal poverty level or if you have large gambling or lottery winnings. If your household stops qualifying for ESAP during the period, for example a member who is not elderly or disabled moves in, or someone starts earning wages, you keep Basic Food for the rest of the 36 months but go back to the regular check-ins. The state's benefit system sets the ESAP status automatically.
Last checked Jun 17, 2026
Medicare Part D Extra Help (Low-Income Subsidy)
$5,700/yrExtra Help, also called the Part D Low-Income Subsidy, lowers what a Medicare beneficiary pays for prescription drug coverage. It can cover the Part D premium, the deductible, and the per-prescription copays, and it removes the Part D late-enrollment penalty and opens a special enrollment window to change plans. Recent federal changes folded the old partial subsidy into the full subsidy, so most people who qualify now receive the full benefit. People already enrolled in Medicaid, Supplemental Security Income, or a Medicare Savings Program are deemed automatically eligible and do not need to file a separate Extra Help application.
Last checked Jun 1, 2026
Not sure this one fits your situation? Your local Area Agency on Aging can check what you qualify for and point you to the right programs, for free. No one will sell your information, and no one will cold-call you.
Source dor.wa.gov/taxes-rates/property-tax/property-tax-exemptions-and-deferrals
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