Property Tax Exemption for Senior Citizens and People with Disabilities

Must own and occupy a primary residence in Washington for more than 6 months in the assessment year, AND meet ONE of: (a) at least 61 years old by Dec. 31 of the assessment year; (b) at least 57 and the surviving spouse/domestic partner of a prior exemption participant; (c) unable to work due to a disability (any age); or (d) a veteran with a 40% or higher combined service-connected evaluation rating, or a total disability rating regardless of evaluation percent (RCW 84.36.381, amended 2025). Combined disposable income must be at or below the county's Income Threshold 3. The disposable-income calculation includes Social Security, pensions, IRA distributions (taxable portion), business/rental income, capital gains, interest, and dividends, with deductions allowed for nursing home / assisted living / adult family home costs, prescription drugs, in-home care, Medicare and Medigap premiums, durable medical equipment, long-term care insurance, and similar medical expenses.

Three sliding-scale levels by income: Level 1 (lowest income), exempt from excess levies, Part 2 of the state school levy, AND regular levies on $60,000 or 60% of assessed taxable value (whichever is greater). Level 2, exempt from excess levies, Part 2 of the state school levy, AND regular levies on $50,000 or 35% of assessed taxable value (whichever is greater, capped at $70,000 of taxable value). Level 3 (highest qualifying income), exempt from excess levies and Part 2 of the state school levy only. All levels also receive a freeze of the residence's taxable value as of the first qualifying year. Refunds of up to three prior years of taxes are available if the applicant qualified but did not previously apply.

Free to apply. Benefit size scales by income tier and county. Income thresholds are set every three years (current schedule covers tax years 2027-2029) and equal the greater of (a) the previous threshold or (b) 70% of the county's median household income. For tax years 2027-2029, Income Threshold 3 (the upper qualifying limit) ranges from $49,000 (Okanogan) to $101,000 (King). Level 2 cutoff (Threshold 2) ranges from $43,000 to $89,000. Level 1 cutoff (Threshold 1) ranges from $37,000 to $76,000. See dor.wa.gov/incomethresholds for the full table.

Apply through your local county assessor. Submit Form REV 64 0002 (Senior Citizen and People with Disabilities Exemption from Real Property Taxes) plus a completed Combined Disposable Income Worksheet and proof of age/disability, ownership, and occupancy. Applications are due by December 31 of the assessment year, though county assessors may accept late applications. Renewals are required when notified by the assessor. Denials may be appealed to the county Board of Equalization within 30 days of mailing or by July 1, whichever is later.