Exemptions Various exemptions are available. These include the following: Senior/Disabled Property Tax Exemption Find the corresponding forms here. Below is information regarding the senior citizen exemption program for 2006.  Anyone who would like to be added to our mailing list for new applications can call our Exemptions Unit at 206-296-3920 then select option 1 and then selection option 4. This option allows a taxpayer to leave their name, address and phone number. We will compile a list and send the new applications to you. Effective for 2005 and beyond, RCW 84.36.381 grants property tax exemptions if your total annual income is $35,000 or less and if you are 61 years of age or older, or you are retired because of physical disability, or if you are a widow or widower at least 57 years of age whose spouse had an exemption at the time of his or her death. Once you have applied for an exemption and received approval, you need file only once every four years to maintain the exemption. The Assessor's Office will notify you when it is time to refile. The exemption ceases immediately upon the death of the qualified person, unless survived by an eligible spouse. Legislation passed in 1995 also provides that the claimant's assessed valuation is frozen as of January 1, 1995 or January 1 of the year in which the claim is filed, whichever is later. The 1998 legislature raised the income limits for this exemption and, at the behest of county assessors, increased the benefit in the two lower income categories. The new criteria apply to 1999 taxes (1998 income). Persons qualifying for 1998 and earlier tax years still must meet the old criteria. Both sets of criteria are shown in the tables below. The 2004 legislature raised the income limits for this exemption to $35,000 and changed the income thresholds and increased the benefit in the two lower income categories. In addition, adult living was added as an allowable expense as well as allowing social security recipients to deduct the medicare insurance premiums they must pay. For more detail on the changes see notes below.  Individuals qualifying for tax years 2004 and earlier must meet the old criteria to receive tax relieve in those past years. The legislature, via Senate Bill 6338, made a revision to the senior citizen exemption program regarding the definition of a residence and the amount of land that may qualify for an exemption. This revision became effective on January 1, 2007. RCW84.36.383 has been revised to accommodate properties with a home site and up to five (5) acres of land. In order to qualify for an exemption on more than one acre, the residential dwelling unit must be located on property where the land use regulations (zoning ordinances) require the larger parcel size. The new maximum size limitation, based on zoning, is now set at five (5) acres. Examples of how this new change could affect you. These are only examples so your zoning may not match the samples used below. A home situated on 7.0 acres of land but zoned Residential Lots - 9600 square feet will only get an exemption on the home and up to one acre. The remaining 6 acres will be taxed at regular rates. A home situated on 7.0 acres but zoned Rural Acre – 2.5 acre minimum will only get an exemption on the home and 2.5 acres. The remaining 4.5 acres will be taxed at regular rates. A home situated on 7.0 acres but zoned Rural Acres – 10 acre minimum will only get an exemption on the home and 5.0 acres. The remaining 2.0 acres will be taxed at regular rates. Changes to senior exemption account currently receiving exemptions will be made automatically and revised billings will be sent out. Any new applications received for taxes due in 2007 will be processed using the new criteria. For questions regarding this legal change, please contact our exemptions office at 296-3920. Call (206) 296-3920 for more exemption information. Click here for an information sheet about the application/renewal process. Click here to download an application/renewal form.  For those who qualify for this property tax exemption, there are two benefits: The value of your residence is frozen as of January 1, 1995 or January 1 of the initial year of qualification, whichever is later. The property taxes are reduced. The residence is exempt from all excess levies and may be exempt from a portion of regular levies, depending on income.

Qualifying Income Criteria for 1998 Tax Income (for 1997) Levies Exempt (in 1998) $18,001 - $28,000 100% of excess levies $15,001 - $18,000 100% of excess levies, plus $30,000 or 30% of valuation up to $50,000, whichever is greater, exempt from all property tax. $15,000 or less 100% of excess levies, plus up to $34,000 or 50% of valuation, whichever is greater, exempt from all property tax. Qualifying Income Criteria for 1999 and 2004 Tax Income Levies Exempt $24,001 - $30,000 100% of excess levies $18,001 - $24,000 100% of excess levies, plus $40,000 or 35% of valuation up to $60,000, whichever is greater, exempt from all property tax. $18,000 or less 100% of excess levies, plus up to $50,000 or 60% of valuation, whichever is greater, exempt from all property tax. Qualifying Income Criteria for 2005 and beyond Income Levies Exempt $30,001 - $35,000 100% of excess levies $25,001 - $30,000 100% of excess levies, plus $50,000 or 35% of valuation up to $70,000, whichever is greater, exempt from all property tax. $25,000 or less 100% of excess levies, plus up to $60,000 or 60% of valuation, whichever is greater, exempt from all property tax. A chart showing the average tax savings available to qualified senior citizens and disabled persons can be viewed by clicking here.

 

Property Tax Payment Deferral The claimant must have combined disposable income of $40,000 or less as defined for the senior citizen exemption in RCW 84.36.383 and must be at least 60 years old at time of filing or retired because of physical disability. RCW Chapter 84.38 permits the claimant to defer payment of special assessments and/or real property taxes up to 80% of the amount of the claimant's equity value in the residence. The residence must meet all requirements for an exemption under the senior citizen exemption (RCW 84.36.381) other than the age, income and parcel size limits. Deferred taxes become a lien on the property payable upon sale or transfer. A declaration to defer taxes must be filed with the Assessor no later than 30 days before the tax is due. Call (206) 296-3920 for information. Click here to download a form. Destroyed Property RCW 84.70.010 provides that, if on or before December 31 in any calendar year, any property placed upon the assessment roll in that year is destroyed in whole or in part, the true cash value of such property shall be reduced for that year in an equitable amount as determined in other provisions of the law. Call (206) 296-0251 for information. Click here to download a form. Current Use/Open Space Chapter 84.34 RCW (the Open Space Act) provides for current use assessment of farm and agricultural land, timber land and other open space land. Applications for classification are made to the Assessor for farm and agricultural land and to the County Council for other classification. Once land is classified, taxes are based on the current use value of the land rather than its highest and best use. The Assessor must maintain the current use value for as long as the property remains classified. At the same time, a record of the market value of the property is kept. The difference between the current use value and the market value becomes the basis for computing the additional taxes, penalties and interest that may become payable upon a change of use or removal from classifications. The county-administered Public Benefit Rating System provides additional property tax incentives to property owners. To qualify, the property must possess potential for additional development and the owner must agree to restrict development and/or provide public access. Call (206) 296-3969 for information. Home Improvement RCW 84.36.400 exempts from taxation any physical improvement to a detached single family dwelling for the three assessment years subsequent to the completion of the improvement, up to 30% of the value of the original structure. This can provide substantial tax savings for homeowners who remodel or expand their homes. For example, the owner of a house in Seattle assessed at $100,000, with an improvement of $30,000, could save over $1,100 in property taxes during the course of the exemption. This home improvement exemption may be claimed only once in a 5-year period. Normal maintenance work does not qualify for this exemption. Notice to claim the exemption must be filed with the Assessor prior to completion of the improvement. Call (206) 205-0656 for information. Click here to download a form. Historic Property According to RCW 84.26.030, the actual cost of substantial improvement to eligible historic property (which cost is 25% or greater of the assessed value of the historic structure prior to rehabilitation) may be excluded from the assessed value of such property for a period of ten years. Applications for this exemption are furnished by the Assessor and approved by the Historical Preservation Board of the jurisdiction within which the property is located. Call (206) 296-5145 for information. Click here to download a form. Timber or Timber Land RCW 84.33.040 exempts all timber on privately and federally owned land from property taxes. Timber is subject to an excise tax paid at the time of harvest and administered by the state Department of Revenue. The timber excise tax is collected by the state for distribution to local taxing districts. Upon sale; public timber, other than federal, is subject to ad valorem taxation as personal property in addition to the excise tax. However, any property tax paid on this timber may be claimed as a credit against the excise tax. Forest land is subject to property tax under RCW 84.33.010. Land that has been either classified or designated under the law is assessed in accordance with valuation schedules developed by the Department of Revenue (DOR). The Assessor must determine which land qualifies and then assess the land according to DOR-certified forest land grades. Land which has no higher or better use than growing and harvesting timber may be classified as forest land by the Assessor. Land which is being used to grow and harvest timber but which is more valuable for other uses may be designated as forest land by the Assessor upon application by the landowner. To qualify as either classified or designated forest land, a parcel must be at least 20 acres in size and must be devoted primarily to, and used for, growing and harvesting timber. Both classified and designated forest land may be subject to a compensating tax if the use of the land is changed or upon an owner's request to remove the classification or designation. Call (206) 296-3969 for information. Publicly-Owned Property RCW 84.36.010 allows exemption of taxes to all publicly-owned property such as that of federal, state, county, or city governments. Call (206) 296-5141 for information. Church-Owned Property RCW 84.36.020 allows exemption of church-owned property used for church purposes. Property must be used for such things as church, parking, parsonage, convent and caretaker's residence. The land on which an exemption is granted may not exceed five acres. Call (206) 296-5151 for information. Exempt Property RCW's 84.36.030 through 84.36.350 allow tax exemptions for property used in character building, benevolent, protective or rehabilitative social services, camp facilities, veterans and relief organizations, libraries, orphanages, day care centers, nursing homes and hospitals, schools and colleges, art, scientific and historical collections, fire companies, humane societies, musical and artistic associations, public assembly halls, certain public authorities, and sheltered workshops for the disabled. Exemption must be claimed annually and ceases upon cessation of the exemption-qualifying use of the property. Applications must be made to the state Department of Revenue. Call (206) 296-5151 for information. Please contact the DOR at (360) 570-5892 for further information.

Updated: February 7, 2008