Property Tax Exemption for Senior Citizens and People with Disabilities

如何申请

Find your county assessor

You apply to your county assessor, not to the state. Before you gather medical receipts, check whether the $7,500 standard deduction beats itemizing for you, because most people it does.

• County assessor portal, where offered 打开
• Form REV 64 0002, the exemption application 打开
• Form REV 63 0036, the Combined Disposable Income Worksheet 打开
• County assessor exemptions line 206-296-3920
• Your county assessor's office

需要准备的材料

• Proof that you are 61 or older by December 31 of the year you file
• Proof of disability, or Form REV 64 0095 Proof of Disability Affidavit
• Deed or proof you own and live in the home, plus trust documents if it is held in trust
• Combined Disposable Income Worksheet, Form REV 63 0036
• Last year's federal tax return and income statements
• Records of out-of-pocket medical and care costs
• Property tax records for each prior year you are claiming

值得了解

• The income worksheet posted on the state website is out of date. It is still the April 2025 revision and has no line for the standard deduction, no $7,500 amount, and no rental deduction. If you fill it in exactly as printed you will itemize by default and never see the standard deduction you are entitled to. Go by the statute, not the printed form.

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• You can now take a standard deduction of $7,500, plus another $7,500 for a spouse or partner, instead of itemizing your medical costs. It needs no receipts and no documentation. This is new and most applicants do not know it exists. Itemizing is only worth the paperwork if your out-of-pocket medical and care costs exceed that, which they usually do only if you are paying for in-home care or a facility.

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• Renting a room in your home no longer counts fully against you. Up to $6,000 a year of rent from living space in your principal residence is deducted from your countable income. Short-term rentals are excluded from this and must still be reported as income.

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• If you qualified in past years but never applied, you can claim a refund for up to three prior years of property tax you already paid. This is the single most-missed piece of value in the program.

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• Once you qualify, your home's taxable value is frozen at the first qualifying year. Future tax is figured on that frozen value even as the market value rises, so the benefit grows over time.

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• The qualifying income limit is set per county, as a share of that county's median household income, so the same income can qualify in one county and not the next one over. Those shares rose for 2026 filings, so a limit that ruled you out before may not now.

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• You qualify at age 61, not 62, measured on December 31 of the year you file. Some county pages print 62, which is a county page error.

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• Disabled veterans qualify at a combined service-connected rating of 40 percent or higher, or a total disability rating. The Department of Revenue's own overview page still prints the old 80 percent figure and is out of date.

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• Combat-related special compensation no longer counts as income for this exemption.

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• The deferral program is a different thing. It postpones your tax as a lien with 5 percent interest rather than reducing it. Do not confuse the two.

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• The law is inconsistent about when income thresholds get readjusted. One subsection says August 1, 2026 and a cross-referenced one still says every third year from August 1, 2023. Neither date is settled, so check with your assessor rather than relying on a schedule.

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