Who qualifies for the Senior and disabled person deferral in Washington?

You are 60 by December 31 of the filing year, or unable to work because of disability, or a surviving spouse or partner age 57 or older in the year of death. You own the home in fee or by contract (not a life estate, life lease, co-op or revocable trust) and live in it more than six months a year. Your combined disposable income must be at or below your county's deferral threshold (King County, using 2025 income: $88,998). You need enough equity to secure the state's lien. The state pays your current property taxes and special assessments, and past due taxes if you ask. Interest is 5% simple. It is a loan: it is due when you sell, when the participant dies, or when the home is no longer your main home. Deadline: 30 days before the tax due date.

Who qualifies for the Limited-income deferral in Washington?

Any age. You have owned the home for five years, you live in it, your combined disposable income is $57,000 or less, and you have enough equity. Pays only the second-half tax and special assessments due October 31 of the current year. Interest is the average federal short-term rate plus 2%, set on your application. You repay when you sell, when you die, or when it stops being your main home. Deadline: September 1.

Who qualifies for the Grant for a widow or widower of a veteran in Washington?

You are the surviving spouse, not remarried, of a veteran who died from a service-connected disability, was rated 100% for 10 years before death, was a former POW rated 100% for one year before death, or died on active duty or in training. You are 62 by December 31 of the year taxes are due, or retired because of disability. Your combined disposable income is at or below Income Threshold 3. You must still live in the home on December 15 of the grant year. A grant, not a loan. It equals the tax on the difference between the value already exempt under the senior/disabled program and the first $200,000 of assessed value at Threshold 1, $150,000 at Threshold 2, or $100,000 at Threshold 3.

Rules by state / Washington

Washington property tax, line by line.

Your county treasurer mails one property tax statement a year, in February. It lists state, county, city, school and junior-district levies, and you pay it in two halves.

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At a glance

Who sends the bill: The county treasurer where the property is located.
When it comes: In February. The bill payable in 2026 is the 2026 collection year. The 2027 bill is mailed in February 2027.
When it's due: First half April 30. Second half October 31. If your tax is under $50, the full amount is due April 30. A weekend or holiday due date moves to the next business day.
If you pay late: For a home with four or fewer units, including a manufactured home, on taxes levied for 2023 and after: 9% interest. The June 1 and December 1 penalties do not apply to homes. Other property pays 12% interest, a 3% penalty on June 1 and an 8% penalty on December 1.
Value is set as of: January 1 of the year before the tax is due. Assessment year 2025 is collection year 2026.
Limits on increases: No cap on how fast your own home's value can rise. Regular levies are limited to $10 per $1,000 of value in total. A taxing district's levy revenue can generally grow only 1% a year plus new construction and certain add-ons. Voter-approved excess levies are outside that 1% limit. If you are in the senior/disabled exemption, your taxable value can be frozen.

Bill dates source · Assessment source

What may come off

4 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Senior, disabled person and disabled veteran exemption

Who: As of December 31 of the year before taxes are due, you are 61 or older, or retired from regular work because of disability, or a veteran with a combined service-connected rating of 80% or higher or a total service-connected disability rating. You must own and live in the home as your Washington main home. Your combined disposable income must be at or below Income Threshold 3, which is set by county.
What you get: 2026 collection year: you are exempt from excess levies and from Part 2 of the state school levy. Threshold 1: regular levies apply only to the greater of $60,000 or 60% of value. Threshold 2: regular levies apply only to the greater of $50,000 or 35% of value, but not more than $70,000 of value. Threshold 3: no regular-levy exemption. King County 2025 income limits: Threshold 1 up to $60,000, Threshold 2 $60,001 to $72,000, Threshold 3 $72,001 to $84,000. Other counties publish their own. Your taxable value can stay frozen. 2027 collection year: exempt from all of the state school levy and excess levies. Threshold 1 becomes the greater of $80,000 or 80% of value. Threshold 2 becomes the greater of $70,000 or 45%, capped at $200,000 of value. King County 2027-29 thresholds are $76,000, $89,000 and $101,000. A $7,500 standard deduction per claimant and per spouse or partner applies for 2027, and combat-related special compensation is not counted as income.
How to apply: File with your county assessor. Include the combined disposable income worksheet and proof of disability from Social Security or the VA, or the DOR disability affidavit. Form: Form 64-0002.
Deadline: Your assessor sets the filing date. File for the year taxes are due, using the prior year's income.
If you're late: King County's portal was accepting separate applications for collection years 2023, 2024, 2025 and 2026. Report any change in status or the exemption can be removed.
After that: At least once every six years, on your assessor's schedule. Not every year if nothing changes.

Form 64-0002: the form

Senior and disabled person deferral

Who: You are 60 by December 31 of the filing year, or unable to work because of disability, or a surviving spouse or partner age 57 or older in the year of death. You own the home in fee or by contract (not a life estate, life lease, co-op or revocable trust) and live in it more than six months a year. Your combined disposable income must be at or below your county's deferral threshold (King County, using 2025 income: $88,998). You need enough equity to secure the state's lien.
What you get: The state pays your current property taxes and special assessments, and past due taxes if you ask. Interest is 5% simple. It is a loan: it is due when you sell, when the participant dies, or when the home is no longer your main home.
How to apply: File with your county assessor, with the income worksheet. Form: Form 64-0011.
Deadline: 30 days before the tax due date.
If you're late: Late applications are accepted.

Form 64-0011: the form

Limited-income deferral

Who: Any age. You have owned the home for five years, you live in it, your combined disposable income is $57,000 or less, and you have enough equity.
What you get: Pays only the second-half tax and special assessments due October 31 of the current year. Interest is the average federal short-term rate plus 2%, set on your application. You repay when you sell, when you die, or when it stops being your main home.
How to apply: File with your county assessor, with the income worksheet. Form: Form 64-0105.
Deadline: September 1.
If you're late: Accepted late only for good cause.

Form 64-0105: the form

Grant for a widow or widower of a veteran

Who: You are the surviving spouse, not remarried, of a veteran who died from a service-connected disability, was rated 100% for 10 years before death, was a former POW rated 100% for one year before death, or died on active duty or in training. You are 62 by December 31 of the year taxes are due, or retired because of disability. Your combined disposable income is at or below Income Threshold 3. You must still live in the home on December 15 of the grant year.
What you get: A grant, not a loan. It equals the tax on the difference between the value already exempt under the senior/disabled program and the first $200,000 of assessed value at Threshold 1, $150,000 at Threshold 2, or $100,000 at Threshold 3.
How to apply: Contact the DOR Property Tax Division at 360-534-1400. Include the income worksheet. Form: Form 63-0023.
After that: Claim every year.

Form 63-0023: the form

Think your value is too high?

Asking for a lower assessed value

Free review: Contact your county assessor and ask for a free informal review before, or along with, a board petition.
Formal appeal: Your County Board of Equalization, then the State Board of Tax Appeals.
Deadline: The petition deadline is printed on your value notice. The usual window is July 1 or 30 days after the notice was mailed, whichever is later.
Good to know: Check the deadline on your value notice. Ask your board whether it can raise your value before you file. Keep paying your bill while the appeal is reviewed.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

There is no homestead exemption for homeowners under 61 who are not disabled and not a qualifying veteran.
The 1% limit caps how fast district levies grow. It does not freeze your home's value unless you are in the senior/disabled exemption.
Utility charges, stormwater and other fees that are not special assessments in a deferral.
Interest already building on a past due year that you do not defer.
A deferral must be repaid if you move or die.

Your February statement lists state, county, city, school and junior-district levies. The senior/disabled deferral can include special assessments. A value exemption removes levy tax only, not utility charges or fees billed outside the tax statement. Which lines are fees depends on your county.

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Rules checked October 28, 2026 against official Washington sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.