Property Tax Exemption - Senior Citizens/Disabled Persons
If you are a senior citizen and/or disabled with your primary residence in Washington, the Property Tax Exemption for Senior Citizens and Disabled Persons program may help you pay your property taxes. If your income is below $40,000 ($35,000 for taxes payable years prior to 2015), you may be eligible for the exemption program. Under the exemption program, your residence’s assessed value is frozen. and you will be exempt from excess and special levies resulting in a reduction in your property taxes. The reduction in property taxes from participating in this program does not place a lien against the property.
Applicants who meet the qualifications to participate in the program are approved at one of three program levels based on their combined disposable income. Applicants are able to apply for the exemption for any prior year and must meet the qualifications for the exemption as if they had applied at the time the application was due. If the prior year application is approved, a refund in prior years' taxes may be available. Refunds of paid taxes are only made for up to the three most recent tax years.
The Assessor's Office administers the program on behalf of the Department of Revenue, according to state statute (RCW 84.36) and administrative code (WAC 458-16A). To be approved for an exemption, a taxpayer must apply for the program and meet the qualifications for approval.
To learn more about the program, you may consult the Department of Revenue brochure entitled "Property Tax Exemption for Senior Citizens and Disabled Persons."
To qualify for reduction of taxes this year, you must have met the following qualifications last year:
- Age or disability – you must meet one of the following:
- Age 61 or older by Dec. 31, OR
- 100 percent military service-connected disability, OR
- Social Security-deemed disabled.
- Proof of age or disability, including date deemed disabled, must be submitted.
- Own and occupy the home as your principal residence by Dec. 31.
- If the home is recorded in a trust, you must have a Life Estate or a Lease for Life interest in the property. The Declaration of Trust must be completed by an attorney.
- If you purchased the home last year, documentation showing purchase of the home and sale of a former home must be submitted.
- Documentation showing this is your primary residence is also required.
- Your annual combined disposable income may not exceed $40,000 ($35,000 for taxes payable in years prior to 2016).
- This includes all household income.
- Out-of-pocket prescription drug expenses and Medicare premiums may be deducted from this income.
- Complete the application form for each year you wish to apply.
- Return the application with all required documentation, including:
- A copy of your driver’s license or other approved documentation showing your residence and birth date
- A disability award notice showing the date of determination, if applicable
- A death certificate, if an owner is deceased or if applying as a qualified widow/widower
- Your complete IRS federal tax return (if filed), all W-2s, all 1099s and any additional proof of income to the household
- Purchase and sale documents of any properties bought or sold in the year prior to the year of requested reduced taxes
- Copies of any out-of-pocket prescription drug expenses (receipts or pharmacy printouts) for the year prior to the year of requested reduced taxes.
You must submit a separate application form for each year you want to apply for the exemption.
Mail your completed, signed and witnessed application along with copies of the documents listed above to:
Clark County Assessor's Office
Attn: Senior Citizen/Disabled Persons Exemption Program
PO Box 5000
Vancouver, WA 98666-5000
Changes in Status:
Your participation in the program requires you to report any change in your qualifying circumstances. A change in status includes:
- Death of the eligible applicant (survivors must notify assessor)
- Change in income
- Sale or transfer of the property
- Move to an alternate primary residence
- Change in disability status
- Change in zoning or land use designation if your principle residence includes more than one acre of land.
Failure to report any change in status may result in penalties or additional taxes. To report a change in your status, please contact our office via email at firstname.lastname@example.org or by phone at 360.397.2391.
To help taxpayers with the application process, we created step-by-step instructions for the application. If you prefer, you may contact us with your questions via email at email@example.com. We also can be reached by phone at 360.397.2391.