Property Tax Exemption for Senior Citizens and People with Disabilities
In 2026 the state legislature expanded this program by increasing the income thresholds in each county, adding a standard deduction option, and expanding the taxes exempt by the program beginning in tax year 2027. If you are already receiving the exemption, you do not need to reapply — your county assessor will automatically review your income and place you at the correct exemption level, with any change reflected on your 2027 property tax statement. Many current participants will see their level of exemption improve. Let's see if you may qualify.
This is a screening tool — your county assessor makes the official eligibility determination after reviewing your application.
Your county
Which county is the residence in?
Each county has its own income thresholds, based on that county's median household income.
Income thresholds for
Here's how this county's income thresholds compare between current law (tax years 2024–2026) and the new law taking effect in 2027.
Level
2026 (current)
2027 (new law)
New for 2027: Approved applicants at every level pay zero school taxes — both state and local — which are typically the largest portion of a property tax bill.
Continue below to see if you may qualify ↓
Age or disability
Do you meet the age or disability requirement?
By December 31 of the assessment year (December 31, 2026 for taxes due in 2027), at least one of the following must be true.
Authority:RCW 84.36.381(2)–(3) — establishes age, disability, and disabled-veteran qualifications, and the December 31 deadline. The 40% service-connected evaluation threshold and surviving-spouse provisions reflect amendments enacted by Engrossed Substitute Senate Bill 6162 (2026).
Ownership & occupancy
Is this your principal place of residence?
By statute, your principal place of residence is a residence you own and occupy for more than six months of each calendar year. A property used as a vacation home or second home does not qualify.
Authority:RCW 84.36.383 — defines "principal place of residence" as a residence occupied for more than six months each calendar year. RCW 84.36.381(1) — establishes the ownership and occupancy requirement, including the temporary-displacement exception for confinement to a hospital, nursing home, or adult family home.
Household
Who's in the household?
This determines the standard deduction available to you in 2027 and tells us whose income to include.
If you have a co-owner who is not your spouse or domestic partner, choose "Just me" here — their income still counts toward combined disposable income (see below), but your standard deduction stays at $7,500.
Whose income counts
Combined disposable income includes the disposable income of you, your spouse or domestic partner, and any co-tenants — defined by DOR as people who have an ownership interest in the residence and live there.
Income from a person who lives with you but has no ownership interest (other than a spouse or partner) is excluded — but any money that person contributes toward household expenses is still counted.
If a co-owner does not live in the residence, only your percentage of ownership qualifies for the exemption. Your county assessor can help with partial-interest cases and with any situation involving co-owners who aren't your spouse or domestic partner.
Combined disposable income
Let's estimate your combined disposable income
Combined disposable income is defined specifically by this program — it's different from the adjusted gross income on your federal tax return. It includes income from all sources, even sources that aren't taxable federally. Use the quick estimate for a ballpark, or the guided calculator to mirror the official DOR worksheet line by line.
Include Social Security, pensions, wages, interest, dividends, rental income, and any other income for you, your spouse or domestic partner, and any co-tenants.
Medicare premiums, prescriptions, in-home care, nursing home or assisted living costs, and similar expenses. We'll automatically apply whichever is larger — your itemized costs or the standard deduction — since you can't take both.
Income from all sources
Enter assessment year totals for you, your spouse or domestic partner, and any co-tenants.
Reminder on losses
Capital, business, or rental losses cannot be deducted or used to offset gains or other income.
Deductions
Beginning in 2027, you have two options. Take the standard deduction, or itemize your non-reimbursed expenses. Use whichever gives you the larger deduction.
This is an abbreviated version of the DOR Combined Disposable Income Worksheet (Form 63 0036). Additional allowable deductions exist — your county assessor can review the complete list.
Estimated combined disposable income
After deductions
$0
Authority:RCW 84.36.383(2) — defines combined disposable income, including which sources count, who is included (claimant, spouse or domestic partner, and co-tenants), and the allowable deductions. The standard deduction option and rental income deduction were added by Engrossed Substitute Senate Bill 6162 (2026).
THIS IS A SCREENING TOOL — NOT AN OFFICIAL DETERMINATION.
Only your county assessor can officially determine your eligibility after reviewing your completed application and supporting documents. Please contact your county assessor before relying on this result.
Screening result
Department of Revenue
Official program information & forms
The Washington State Department of Revenue is the state authority on the property tax exemption program. For the official program overview, current income thresholds, and downloadable forms, use the resources below.
Note: DOR is expected to update Form 63 0036 to reflect the new rental income deduction, expanded standard deduction, and other 2027 changes. Check the DOR property tax forms page for the current version. Questions about the program: 360-534-1400.
Washington State Association of County Assessors