RCW 84.39.010
Exemption authorized
—
Qualifications.
A person is entitled to a property tax exemption in the form of a grant as provided in this chapter. The person is entitled to assistance for the payment of all or a portion of the amount of excess and regular real property taxes imposed on the person's residence in the year in which a claim is filed in accordance with the following:
(1) The claimant must meet all requirements for an exemption for the residence under RCW 84.36.381
.
(2)(a) The person making the claim must be:
(i) 62 years of age or older on December 31st of the year in which the claim is filed, or must have been, at the time of filing, retired from regular gainful employment by reason of disability; and
(ii) A widow or widower of a veteran who:
(A) Died as a result of a service-connected disability;
(B) Was rated as 100 percent disabled by the United States veterans' administration for the 10 years prior to his or her death;
(C) Was a former prisoner of war as substantiated by the United States veterans' administration and was rated as 100 percent disabled by the United States veterans' administration for one or more years prior to his or her death; or
(D) Died on active duty or in active training status as a member of the United States uniformed services, reserves, or national guard; and
(b) The person making the claim must not have remarried.
(3) The claimant must have a combined disposable income of equal to or less than income threshold 3.
(4) The claimant must have owned, at the time of filing, the residence on which the real property taxes have been imposed. For purposes of this subsection, a residence owned by cotenants is deemed to be owned by each cotenant. A claimant who has only a share ownership in cooperative housing, a life estate, a lease for life, or a revocable trust does not satisfy the ownership requirement.
(5) A person who otherwise qualifies under this section is entitled to assistance in an amount equal to regular and excess property taxes imposed on the difference between the value of the residence eligible for exemption under RCW 84.36.381
(5) and:
(a) The first $200,000 of assessed value of the residence for a person who has a combined disposable income of equal to or less than income threshold 1;
(b) The first $150,000 of assessed value of the residence for a person who has a combined disposable income equal to or less than income threshold 2 but greater than income threshold 1; or
(c) The first $100,000 of assessed value of the residence for a person who has a combined disposable income equal to or less than income threshold 3 but greater than income threshold 2.
(6) As used in this section:
(a) "Veteran" has the same meaning as provided under RCW 41.04.005
.
(b) The meanings attributed in RCW 84.36.383
to the terms "residence," "combined disposable income," "disposable income," "disability," "income threshold 1," "income threshold 2," and "income threshold 3" apply throughout this section.
[
2024 c 334 s 1
;
2015 c 86 s 314
;
2005 c 253 s 1
.]
NOTES:
Application
—
2024 c 334:
"This act applies to taxes levied for collection in 2025 and thereafter." [
2024 c 334 s 2
.]
Automatic expiration date and tax preference performance statement exemption
—
Intent
—
2024 c 334:
"RCW 82.32.805
and
82.32.808
do not apply to this act. The legislature intends for this tax preference and its expansion to be permanent." [
2024 c 334 s 3
.]
Application
—
2005 c 253:
"This act applies to taxes levied for collection in 2006 and thereafter." [
2005 c 253 s 9
.]
RCW 84.39.030
Continued eligibility
—
Renewal forms.
(1) Claims for assistance for all years following the first year may be made by filing with the department no later than thirty days before the tax is due a renewal form, prescribed by the department, that affirms the continued eligibility of the claimant.
(2) In January of each year, the department must send to each claimant who has been granted assistance for the previous year a renewal form and notice to renew.
[
2020 c 139 s 55
;
2005 c 253 s 3
.]
NOTES:
Application
—
2005 c 253:
See note following RCW 84.39.010
.
RCW 84.39.040
Agent or guardian filing claim on behalf of claimant.
If the claimant is unable to make his or her own claim, it may be made by a duly authorized agent or by a guardian or other person charged with care of the person or property of the claimant.
[
2005 c 253 s 4
.]
NOTES:
Application
—
2005 c 253:
See note following RCW 84.39.010
.
RCW 84.39.050
Failure to reside on property
—
Repayment.
If the claimant receiving assistance under RCW 84.39.010
ceases to reside permanently on the property for which the claim is made between the date of filing the declaration and December 15th of that year, the amount of assistance otherwise allowable under RCW 84.39.010
shall not be allowed for that portion of the year in which the claimant was not qualified, and that amount shall constitute a lien on the property in favor of the state and shall have priority as provided in chapter
84.60
RCW until repaid to the department.
[
2005 c 253 s 5
.]
NOTES:
Application
—
2005 c 253:
See note following RCW 84.39.010
.
RCW 84.39.060
Determination of assistance
—
Biennial budget request.
(1) The department shall consult with the appropriate county assessors and county treasurers to determine the amount of assistance to which each claimant is eligible and the appropriate method of providing the assistance. The department shall pay, from amounts appropriated for this purpose, to the claimant, the claimant's mortgage company, or the county treasurer, as appropriate for each claimant, the amount of assistance to which the claimant is entitled under RCW 84.39.010
.
(2) The department shall request in its biennial budget request an appropriation to satisfy its obligations under this section.
[
2005 c 253 s 6
.]
NOTES:
Application
—
2005 c 253:
See note following RCW 84.39.010
.