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 enough equity to secure the interest of the State of Washington in the property; and have a combined disposable income equal to or less than the Deferral Threshold.  Beginning in 2020, Deferral Threshold  is based on the county median household income of the county where the residence is located. Income thresholds can be found at dor.wa.gov/incomethresholds.

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