Head of Family Exemption

 

Businesses owned by sole proprietors, who are head of a family, are eligible to receive an exemption on their first $15,000 of the actual value of their assessable personal property.  This exemption is not available to partnerships or corporations.

 

1. To be considered the head of a family, the owner must meet one of the following conditions:
2. Currently receiving an old age pension under Washington laws
3. A citizen of the U.S., over the age of 65, and have lived in Washington continuously for ten years
4. A married person
5. A widow/widower still residing in the residence occupied by him/her while married
6. A person who has under his/her care and maintenance any one of the following people: 
   • His/Her minor child or grandchild
   • The minor child/grandchild of his/her deceased spouse
   • A minor brother/sister
   • A minor child of a deceased brother/sister
   • Father, mother, grandfather or grandmother
   • The father, mother, grandfather or grandmother of your deceased spouse
   • An unmarried sister
   • Any of the relatives mentioned in this list who is at least 18 but is unable to take care of or support themselves

 

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