Sr Citizens / Disabled Persons Tax Deferral Prog

NOTE: This program is available only to senior citizens or disabled persons whose primary residence is located in Washington State. The applicant must occupy their primary residence at least nine months each calendar year. 

The purpose of the Deferral Program is to allow senior citizens and/or disabled persons the ability to remain in their homes in spite of rising property taxes. This program works in conjunction with the exemption program.

The exemption program reduces your property taxes. The deferral program allows you to postpone the payment of your property taxes. The State of Washington pays the taxes for the applicant. The maximum dollar amount of deferred taxes allowable on a parcel is limited by the applicant’s equity in that property and insurance. 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. The lien created by the Deferral Program can only be assumed by a surviving spouse or domestic partner.

Current and delinquent property taxes and special assessments may all be included on one application.

It is important to understand that amounts deferred become a lien on the property in favor of the state. Upon death or eventual sale of the property, the full amount of deferred taxes is due along with interest.

  1. Eligibility Requirements
  2. Equity and Insurance
  3. Application Process

To qualify for deferral on taxes payable in 2020:

  1. Applicants must be at least 60 years of age by 12/31/2020 or must have been disabled as of 12/31/2019.
  2. The applicant’s combined disposable income must not be more than $45,858 in 2019.
  3. The applicant must have owned and occupied your home for at least nine months as of December 31, 2019.
  4. The applicant may apply for payment of prior year taxes on the same application as long as he/she had an ownership interest in the property in the prior years.