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Property Tax Exemptions For Senior Citizens And Disabled Persons - Washington State Department Of Revenue Page 4

transfer the exempt status to a replacement

When your household income is between

residence. However, you may not receive an

$18,001 and $24,000, you are exempt from

exemption on more than the equivalent of one

regular levies for $40,000 or 35% of the

residence in any year. When an exemption is

assessed value, whichever is greater, not

transferred to a new residence, the value of

to exceed $60,000 of assessed value.

the new residence is frozen as of January 1 of

the year of change.

For example, if your household income is

$19,000 and the assessed value of your

If you are moving to Washington, you may

property is $150,000, the taxable value of your

transfer an exemption from another state to

property is $97,500 ($150,000 - $52,500 =

your new Washington residence, providing

$97,500). 35% of $150,000 ($52,500) is

you meet all other eligibility requirements and

greater than $40,000, but less than $60,000.

provide proof of the exemption.

HOW TO APPLY

EFFECTIVE DATE

Your county assessor administers this pro-

The effective date of the exemption is the date

gram. Applications are available from that

the taxes are paid.

office.

Death of the Applicant

When to Apply

If you pass away before the taxes are paid, the

You may apply for the exemption program

taxes will be recalculated without the exemp-

during the year before the year the taxes are

tion. Your surviving spouse may continue to

due and payable. For example, if you want an

receive the exemption if he or she is at least

exemption for taxes due in 2003, you must

57 years old and meets all the other eligibility

apply no later than December 31, 2002, using

requirements.

your 2002 income.

Sale or Transfer of Property/Exemption

When your application is filed after the dead-

line, you must use the income from the same

year as you would have, if you had filed your

If you sell your home before the taxes are

application on time. For example, you would

paid, the exemption will continue through your

use 2001 income, for a 2001 application to

period of ownership, provided you pay the

receive the exemption from the 2002 taxes.

portion of taxes owing for your period of own-

ership and the new owner pays the portion of

taxes for his/her period of ownership. If the

Refunds

new owner pays the entire amount, the taxes

will be recalculated

If you have paid prior years’ taxes because of

without using the

a mistake, oversight, or a lack of knowledge,

exemption.

you may apply for a refund by filing an appli-

cation for refund with the county assessor.

If you sell, transfer, or

You must file the application within three

are otherwise dis-

years of the dates the taxes were paid. Re-

placed from your

funds will not be made beyond the three-year

residence, you may

period.

Property Tax Exemptions For Senior Citizens And Disabled Persons - Washington State Department Of Revenue Page 4

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