Washington Administrative Code
Title 458 - Revenue, Department of
Chapter 458-16A - Property tax-Exemptions-Homes for the aging, senior citizens and disabled persons
Section 458-16A-140 - Senior citizen, disabled person, and disabled veteran exemption-Exemption described-Exemption granted- Exemption denied-Freezing property values
Current through Register Vol. 22-07, April 1, 2022
(2) The exemption described. This property tax exemption reduces or eliminates property taxes on a senior citizen's, disabled person's, or disabled veteran's principal residence. Except for benefit charges made by a fire protection district, this exemption does not reduce or exempt an owner's payments for special assessments against the property. Local governments impose special assessments on real property because the real property is specially benefited by improvements made in that area (e.g., local improvement district assessments for roads or curbs, surface water management fees, diking/drainage fees, weed control fees, etc.). All property owners in that area share in paying for these improvements. The only exceptions related to this program is for benefit charges made by a fire protection district, a regional fire protection service authority, or by a city or town for enhancement of fire protection services. Fire protection benefit charges are reduced twenty-five, fifty, or seventy-five percent depending upon the combined disposable income of the claimant. RCW 52.18.090, 52.26.270, and 35.13.256.
Depending on the claimant's combined disposable income, the exemption may also apply to all or a portion of the regular property tax levies, including all or a portion of the state property tax levy imposed under RCW 84.52.065(1), on the claimant's principal residence. Both the level of the claimant's combined disposable income and the assessed value of the home determine the amount of the regular levy exempted from property taxes. The exemption applies to all regular and excess levies when the assessed value of the claimant's principal residence falls below the amount of exempt assessed value identified in RCW 84.36.381(5)(b) and the claimant's combined disposable income is also below the levels set in that subsection.
(3) Processing exemption applications. County assessors process applications for the senior citizen, disabled person, or disabled veteran exemption. The assessors grant or deny the exemption based upon these completed applications.
Upon returning an incomplete application, the assessor should provide the claimant with a dated denial form listing the signatures, information, or documents needed to complete the application. The denial of an incomplete application may be appealed in the same manner as a denial of the exemption.
(4)Exemption timing if approved. Property taxes are reduced or eliminated on the claimant's principal residence for the year following the year the claimant became eligible for the program. When a late application is filed, the exemption may only result in:
(5)Exemption procedure when claim granted. When the exemption is granted, the county assessor:
(6) Exemption procedure when claim denied. The assessor denies the exemption when the claimant does not qualify. The assessor provides a dated denial form listing his or her reasons for this denial. A claimant may appeal the denial of the exemption to the county board of equalization as provided in WAC 458-14-056.
(7)Freezing the property value. The assessor freezes the assessed value of the principal residence either on the latter of January 1, 1995, or January 1st of the year when a claimant first qualifies for the exemption. The assessor then tracks both the market value of the principal residence and its frozen value. The assessor provides both the principal resi-dence's market value and its frozen value in the valuation notices sent to the owner.
Wash. Admin. Code § 458-16A-140
Amended by WSR 16-06-042, Filed 2/24/2016, effective 3/26/2016
Amended by WSR 18-04-007, Filed 1/25/2018, effective 2/25/2018
Amended by WSR 18-24-108, Filed 12/4/2018, effective 1/4/2019
Statutory Authority: RCW 84.36.389 and 84.36.865. 13-08-028, § 458-16A-140, filed 3/27/13, effective 4/27/13. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. 08-16-079, § 458-16A-140, filed 7/31/08, effective 8/31/08; 03-09-002, § 458-16A-140, filed 4/2/03, effective 5/3/03.
This section was updated on 12/28/2018 by overlay.