Property Tax Deferral for Homeowners with Limited Income
Who qualifies
- Income limit
- $57,000Combined disposable income cannot exceed $57,000 (fixed statewide amount, not county-indexed). Includes the applicant plus spouse/domestic partner and co-tenants, with allowable medical/care and Medicare-premium deductions.
- Ownership
- Must have owned the home for at least five years before the first deferral and own it in fee; cooperative housing association, life estate, and revocable trusts do not qualify (irrevocable trust may). Must have enough equity to secure the state's interest. Limited to residence (may include one ADU) plus one acre.
- Residency
- Must occupy the home as a primary residence for more than six months in the calendar year prior to the deferral year. No age requirement.
How much it saves
No dollar estimate. This postpones — not forgives — the tax; deferred amounts are paid later, so there is no annual dollar saving to estimate.
How to apply
- Application required: Yes
- Deadline: Application and supporting documents due by September 1; must renew each year.
- Renewal: annual — Must renew the deferral each year; the county assessor sends a renewal notice to prior-year participants.
- Official application form
Official sources:
Amount cross-checked against a second official artifact: dor.wa.gov/sites/default/files/2022-02/PTDeferral_LimitedIncome.pdf.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.