Property tax deferral program for senior citizens and disabled persons
Available To:
Taxpayers who are at least 60 years of age or older by December 31 of the year the application for deferral is filed; OR retired from regular gainful employment by reason of disability.
Program Benefits:
For the qualifying applicant, the laws governing this program allow payment of property taxes and special assessments for current and delinquent years. The deferred amount accrues 5% simple interest until repayment is complete. Deferrals must be repaid when the home is sold, the applicant passes away, or the home is no longer used as the primary residence.
Qualifying Activity:
Own and occupy a primary residence in the State of Washington; have combined disposable income of $40,000 or less; and have enough equity to secure the interest of the State of Washington in the property. Beginning with 2016 applications the maximum allowable combined disposable income will increase to $45,000.
Reporting/Documentation Requirements:
- Completion of Deferral Application for Senior Citizens and Disabled Persons
- Disabled person must provide written acknowledgment by Social Security or Veterans Administration – OR – Proof of Disability Affidavit
Annual renewal