Property Tax Deferral for Senior Citizens and People with Disabilities
Who qualifies
- Age
- 60 or older
- Income
- County-median-indexed 'Deferral Threshold' = greater of the prior year's threshold or 75% of county median household income (not a single statewide amount). Example: King County TY2027-2029 = $113,512. County-specific thresholds at dor.wa.gov/incomethresholds.
- Ownership
- Must own the home in full by Dec 31 of the year prior to the deferral year and hold enough equity to secure the state's interest. Fee or irrevocable trust qualifies; cooperative housing association, life estate, and revocable trusts do not. 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.
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: File at least 30 days before the property tax/special assessment is due (assessor may accept late applications).
- Renewal: annual — Must renew the deferral each year; the county assessor sends a renewal notice to prior-year participants.
Combining with other exemptions
If the applicant also qualifies for the senior/disabled exemption (RCW 84.36), they must apply for that exemption before applying for this deferral.
Official sources:
Amount cross-checked against a second official artifact: dor.wa.gov/sites/default/files/2022-02/PTDeferral_SeniorsDisabilities.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.