Property tax relief for seniors in Washington
In short: If you are 61 or older, own your home in Washington and live there, the senior property tax exemption can lower your tax bill. Lower incomes get bigger cuts, and the program grows for taxes due in 2027. If you are 60 or older, you can also put off (defer) paying your property taxes until the home is sold. Apply with your county assessor.
The programs at a glance
| Program | Age | What it does | Renew |
|---|---|---|---|
| Senior and disabled exemption | 61+ | Lowers the taxes you owe | At least every 6 years |
| Senior and disability deferral | 60+ | Lets you put off paying taxes, with 5% simple interest | Every year |
| Limited income deferral | Any age | Puts off the October half of your taxes | Every year |
People retired because of a disability can also use the first two programs, and some veterans with high disability ratings can use the exemption.
The senior and disabled exemption
Who qualifies
By December 31 of the year before taxes are due, you must be one of these:
- 61 or older,
- retired from regular work because of a disability, or
- a veteran getting VA compensation with a combined service-connected rating of 80% or more, or a total disability rating for a service-connected disability.
You must also own and live in the home as your main residence in Washington, and your income must be at or below your county's Income Threshold 3.
Income thresholds
Each county has three thresholds, based on a share of the county's median household income:
| Threshold | Taxes due 2024 to 2026 | Taxes due 2027 and after |
|---|---|---|
| Income Threshold 1 | 50% of county median | 60% |
| Income Threshold 2 | 60% of county median | 70% |
| Income Threshold 3 | 70% of county median | 80% |
The Department of Revenue (DOR) posts each county's dollar thresholds at dor.wa.gov. The 2027 figures are already out.
What it takes off your bill
| Your income | Taxes due in 2026 | Taxes due in 2027 and after |
|---|---|---|
| All levels (up to Threshold 3) | No Part 2 of the state school levy and no local voter-approved (excess) levies | No state school levy at all and no local voter-approved levies |
| At or below Threshold 2 | Also exempt from regular levies on the greater of $50,000 or 35% of the home's value, up to $70,000 | Also exempt from local regular levies on the greater of $70,000 or 45% of value, up to $200,000 |
| At or below Threshold 1 | Also exempt from regular levies on the greater of $60,000 or 60% of value, no cap | Also exempt from local regular levies on the greater of $80,000 or 80% of value, no cap |
If your income moves you to a different level in 2027, the county assessor will change your level for you. You do not need a new application.
What counts as income
Washington uses combined disposable income. It is the disposable income of you, your spouse or domestic partner, and any co-owner who lives with you, minus certain allowed expenses that you and your spouse pay.
Changes for 2027 and after:
- New standard deduction: You can take $7,500 for yourself and $7,500 for your spouse or partner instead of listing medical costs one by one.
- Rental income: If you itemize, you can deduct up to $6,000 of rent from long-term renters (30 days or more) living on your home's parcel, such as in an accessory dwelling unit. You cannot take this and the standard deduction together.
- Veterans: Combat-related special compensation no longer counts as income.
Use the Combined Disposable Income Worksheet (form 63-0036) to figure your income.
The deferral programs
Senior and disability deferral
- Who: 60 or older by December 31 of the year you file, or retired because of a disability. You own and live in the home and have enough equity to secure the state's interest.
- Income: At or below your county's deferral threshold. That is 75% of county median income through 2026, and 90% from 2027.
- What it does: You can defer property taxes and special assessments, including past-due years. You pay them back, with 5% simple interest, when the home is sold, when you die, or when it is no longer your main home.
- Form: 64-0011, plus worksheet 63-0036. Renew every year.
Limited income deferral
- Who: Any age. Combined disposable income of $57,000 or less, and you have owned and lived in the home for five years.
- What it does: Defers the second-half tax payment due in October. Interest is charged at a rate that changes each year; the form shows the current rate.
- Deadline: Apply by September 1. Form 64-0105, plus worksheet 63-0036. Renew every year.
How to apply for the exemption, step by step
- Call your county assessor. All three programs are run by the county assessor's office.
- Fill out form 64-0002, Application for Senior Citizen and Disabled Persons Exemption.
- Fill out form 63-0036, the Combined Disposable Income Worksheet, with proof of income.
- If you qualify by disability, add a letter from Social Security or the VA, or the Proof of Disability Affidavit (form 64-0095).
- Send it to your county assessor.
After you are approved
- Renew the exemption at least once every six years, when your assessor asks.
- Report changes that could affect your eligibility or level, such as moving or a change in income, on form 64-0018.
- Veterans: If combat-related special compensation was counted in your 2026 income, file a status change notice with 2026 income proof to get it removed. The county cannot do this on its own.
Things people miss
- Age 61, not 65. If you turn 61 by December 31, you can qualify for the taxes due the next year.
- 2027 is bigger. The income thresholds and exempt amounts go up for taxes due in 2027, so some people will qualify for the first time or move to a better level.
- The deferral is a loan. Deferred taxes plus interest must be repaid later, usually from the sale of the home.
- Watch the September 1 deadline for the limited income deferral.
Free help
- Your county assessor for applications and county income thresholds.
- DOR Property Tax Division: 360-534-1400 for general questions.
See all benefits in Washington for energy, food and health help.
Phone numbers: Free help lines for Washington agencies
Sources
- dor.wa.gov/taxes-rates/property-tax/property-tax-exemptions-and-deferrals · checked 2026-10-18
- dor.wa.gov/forms-publications/publications-subject/special-notices/changes-property-tax-relief-programs-and-state-school-levy · checked 2026-10-18
Page last reviewed: 2026-10-18