Property Tax Exemption For Senior Citizens, Disabled Persons & Veterans

The Senior Citizens and Disabled Persons Property Tax Exemption Program helps eligible individuals on a limited income (household income of $35,000 or less) to pay property taxes. It freezes the value of your residence, exempts all excess levies, and may exempt a portion of regular levies. However, the Assessor will continue to establish the market value of the home as required by law.

Participation in this program:

  1. Freezes the value of your residence as of January 1 of the year you qualify, and
  2. Provides you with a reduction in your property taxes.

Eligibility Requirements

1. Age or Disability

Senior Citizens must be 61 years old on December 31 of the year in which you apply to qualify for relief the next year.

Disabled persons have no age limit but must be unable to be gainfully employed because of the disability. As proof of disability, you must include a doctor’s statement about when the disability began and its duration.

Veterans with a 100 percent disability that is service connected may qualify for the exemption. There is no age limit; however, you must show documentation from the Department of Veterans Affairs verifying that you are 100 percent service-connected disabled and meet the income limit criteria.

2. Home Ownership

The exemption is available for your home and up to five acres depending on the zoning of your land.

The property must be your principal home when you apply for the exemption. You must occupy the home for at least six months each year. A mobile home may qualify as your residence, even if you do not own the land where the mobile home is located. The home must be on the assessment rolls as a living unit.

You must own the home for which the exemption is claimed, either in total (fee owner) or as the purchaser (mortgagee, deed of trust) or as a life estate, including a lease for life. If you transfer your home under a revocable trust agreement, you must retain the full use of the property and be able to revoke the trust and take ownership at any time. Irrevocable trusts qualify if they can be deemed a life estate.

A home owned by a married couple, domestic partners, or co-tenants is considered owned by each spouse or co-tenant. A co-tenant is a person who has an ownership interest in the residence and lives in the home. Domestic partners must be registered with the Office of the Secretary of State.Only one person must meet the age or disability requirement. Property used as a vacation home is not eligible for the exemption program.

3. Income

Household income of $35,000 or less includes ALL your income as well as that of your spouse and any co-tenants.

Household income does not include:

Computing Household Income

Income includes all sources, WHETHER OR NOT THEY ARE TAXABLE for federal income tax purposes.

Some of the most common sources of income include

Allowable Deductions:

You may reduce your total income by the following:

Personal care includes assistance with preparing meals, house cleaning, getting dressed, eating, taking medications and personal hygiene. Household care includes assistance with chores you used to perform but no longer can, such as mowing lawns, raking leaves, and clean gutters. Repairs or home improvements are not included.

Three Levels Of Exemption

When your annual household income for the application year is $35,000 or less, your home will be exempt from all excess levies.

Excess levies are in addition to regular levies. They require voter approval and provide money for a specific purpose, such as school bonds and maintenance and operation levies.

You are also exempt from all or part of the regular levies when you qualify for Category SA or Category SB as noted below.

Category SA - $25,000 or less
When your household income is $25,000 or less, you are exempt from excess levies and regular levies on the first $60,000 or 60 percent of your home’s assessed value, whichever is greater.

Category SB - $25,001 - $30,000
When your household income is between $25,001 and $30,000, you are exempt from excess levies and regular levies on the first $50,000 or 35 percent of the assessed value, whichever is greater, up to $70,000 of the home’s assessed value.

Category SC - $30,001 - $35,000
When your household income is $35,000 or less, you are exempt from all excess levies.

Changes In Status

Notify us whenever there is a change in status:

RETIREMENT: If you were retired for two or more months during the application year, your household income will be computed by multiplying the average monthly income received during the months you were retired by 12.

SALE OF RESIDENCE: If you sell your property and move to a new home in Washington State, your exemption can be transferred to your new residence.

DEATH OF SPOUSE OR DOMESTIC PARTNER: If your spouse or domestic partner died before November 1 of the application year, or if you have a significant change in income that is expected to last indefinitely, your household income is computed by multiplying the average monthly income, after the change occurred, by 12.

DEATH OF THE APPLICANT: Property taxes will be recalculated without the exemption from the date of death. The surviving spouse may continue to receive the exemption if the spouse is at least 57 years old and meets all the other eligibility requirements.

RENEWAL: You will be notified by the Assessor when it is time to renew your exemption (typically every four years).

Application Process

WHEN TO APPLY: You may apply for the exemption program during the year before the year taxes are due and payable. For example, if you want an exemption for taxes due in 2007, you must use your 2006 income for the household.

WHAT TO BRING: We need to verify household income but we do not keep copies of your documents. Please bring all income & expense records for each year you may qualify:

WHERE TO APPLY: The Thurston County Assessor’s Office administers this program. Please call us at (360) 867-2200 for additional information about what you may need to bring or other questions you have. We are open for service Monday – Friday, 9:00 AM to Noon and 1:00 PM to 4:00 PM, except for holidays.

APPROVAL: Once approved, the exemption applies until a new application is required, such as when you receive a renewal notice or have a change in status or sell your home.

DEFERRALS

If your household income is between $35,000 and $40,000, you may qualify for the Deferral Program. Please call the Thurston County Assessor’s Office at (360) 867-2200 for information.

LAWS AND RULES

This program operates under the laws and rules of Washington State: