Property Tax Exemption for Senior Citizens and People with Disabilities

A statutory property tax relief program administered by county assessors and overseen by the Washington Department of Revenue. The program (1) reduces regular and excess levies an applicant pays on their primary residence and (2) freezes the residence's taxable value as of the first qualifying year, so future levies are calculated against the frozen value rather than the rising market value. The program runs on a rolling two-year cycle: applicants must meet all qualifications by December 31 of the assessment year to receive relief in the following tax year. Beginning with tax year 2025, the residence definition includes one accessory dwelling unit (ADU). Only the residence and up to one acre of land qualify (more if zoning requires).