How to apply for Property Tax Deferral for Seniors & People with Disabilities — Washington

Who it's for

Washington lets homeowners who are 60 or older by December 31 (or unable to work because of a disability) defer property taxes and special assessments — the state pays the taxes and is repaid, with 5% annual interest, when the home is sold or leaves the program. Up to 80% of home equity can be deferred with fire and casualty insurance naming the Department of Revenue as loss payee. Income must be under the county's deferral threshold (75% of county median household income). Apply through the county assessor at least 30 days before taxes are due; renew yearly.

What you'll need

• Deferral application (county assessor)
• Proof of age or disability
• Income documentation (prior calendar year combined disposable income)
• Fire and casualty insurance naming the WA Department of Revenue as Loss Payee (for full-equity deferral)

Where to apply

Step by step

1. Check eligibility before applying: you must be 60 or older by December 31 of the application year (or unable to work due to a disability), own and occupy the home, and have a combined disposable income under your county's deferral threshold (75% of the county median household income). If you also qualify for the Washington property tax exemption, apply for that program first.
2. Gather your documents: a deferral application from your county assessor's office, proof of age or disability, and income documentation showing your prior calendar year combined disposable income.
3. Contact your fire and casualty insurance provider and add the Washington State Department of Revenue as a loss payee on your policy. This is required if you plan to defer up to 80% of your home equity.
4. Apply online through your county assessor at least 30 days before your property taxes are due. Submit the completed deferral application along with all required documents.
5. Keep a copy of everything you submit and note your submission date for your records.
6. Renew your deferral application every year to keep the benefit active. Your county assessor will let you know what is needed at renewal time.

What to expect: After you submit your application, your county assessor reviews it and decides whether you qualify — processing times vary, so ask your assessor's office for an estimate. If approved, the Washington State Department of Revenue pays your property taxes and special assessments on your behalf. Be aware that this program is a loan, not a grant: a lien attaches to your home, and all deferred taxes plus 5% annual interest must be repaid when the home is sold, transferred, or leaves the program. Because renewal is required every year, watch for notices from your county assessor and submit renewal materials on time to avoid a gap in coverage.

Renewals

annual