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-135 - Senior citizen, persons with disabilities, and veterans with disabilities exemption-Application procedures

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the application procedures for the exemption on a principal residence
			 as described in
			 RCW
			 84.36.385.
(2)
When to apply for the
			 exemption.
A claimant may first apply for the exemption in the calendar
			 year that they meet the age, disability, or veterans with disabilities
			 requirements for exemption of taxes due in the following year. If the claimant
			 does not apply when they meet the age, disability, or veterans with
			 disabilities requirements, then they may apply for the exemption in any
			 subsequent year. The exemption may be claimed on their principal residence for
			 previous years by applying with separate applications for each year. However,
			 refunds based on an exemption made in previous years may be refunded for only
			 up to three years after the taxes were due as provided in
			 RCW
			 84.69.030.
(3)
Application required.
A
			 claimant must submit to the county assessor's office an application for
			 exemption with supporting documents. When an application is first made, if the
			 claimant applies for more than one year, an application must be made for each
			 year the claimant seeks the exemption.
(4)
Where to obtain the application
			 form.
A claimant may obtain the application form and the list of
			 required supporting documents from the county assessor's office where their
			 principal residence is located.
(5)
How to apply for the exemption.
Applications and supporting
			 documents are filed in person, by mail, or by electronic means to the county
			 assessor's office where the principal residence is located.
(a)
The application form.
The
			 county assessor may create the paper or electronic application or may adapt the
			 application created by the department. The county must obtain approval of the
			 final application, paper or electronic, from the department before it may be
			 distributed and used. The claimant must use the application form from the
			 county where the principal residence is located and provide true and accurate
			 information in the application. Additional information regarding approval of
			 forms by the department can be found in WAC
			 458-12-035 Department approved
			 forms.
(b)
Signatures.
The signature must certify that under penalty of perjury under the laws of
			 Washington the application is true and correct. The application must be signed,
			 dated, and state the place (city, county, or address) where it was signed. The
			 application must be signed by:
(i) The
			 claimant;
(ii) The claimant's
			 designated agent;
(iii) The legal
			 guardian for the claimant (if applicable); or
(iv) If the property is subject to a deed of
			 trust, mortgage, or purchase contract requiring an accumulation of reserves to
			 pay property taxes, the lien holder; and
(v) If the claimant resides in a cooperative
			 housing unit or portion of a cooperative structure representing the claimant's
			 ownership share in that cooperative, the authorized agent of the cooperative
			 must also sign the application.
(c)
Perjury statement.
The
			 perjury statement certifying under the penalty of perjury that the application
			 is true and correct must be placed on the application immediately above the
			 line for the signature. Any person signing a false claim with the intent to
			 defraud or evade the payment of any tax is guilty of perjury under chapter
			 9A.72 RCW. If a person receives an exemption based on erroneous information,
			 the assessor assesses any unpaid taxes with interest for up to five years. If a
			 person receives an exemption based on erroneous information, and the person
			 either provided that information with the intent to defraud or intentionally
			 failed to correct that information, the assessor will assess any unpaid taxes
			 with interest for up to five years, and will assess the 100 percent penalty as
			 provided in
			 RCW
			 84.40.130.
(d)
Cooperative agreement to reduce
			 rent.
A cooperative must also agree, in a statement attached to the
			 application, to reduce amounts owed by the claimant to the cooperative by the
			 amount of the property tax exemption. The agreement must also state that when
			 the exemption exceeds the amount owed to the cooperative, the cooperative must
			 pay the claimant any amount of the tax exemption remaining after this
			 offsetting reduction.
(e)
Supporting documents.
Unless the assessor determines that all or
			 some of the supporting documents are not necessary, a claimant must present the
			 documents listed in this subsection with their application. Except for
			 affidavits, the assessor's office should not accept original documents from the
			 claimant. If the assessor's office is presented with original documents, they
			 must make copies or note the information provided in the documents on a
			 separate sheet and return these original documents to the claimant. The
			 claimant must submit the following documents with the application:
(i) If the county records do not reflect the
			 claimant as the property owner, copies of any legal instruments demonstrating
			 the claimant's interest held in the property;
(ii) Documents demonstrating that the
			 property is the claimant's principal residence (i.e., copy of a driver's
			 license and voter's registration card);
(iii) Copies of legal identification showing
			 the claimant's age (i.e., copy of a driver's license or birth
			 certificate);
(iv) If the claim is
			 based on a disability, either:
(A) An
			 affidavit from a licensed physician or certified physician's assistant (medical
			 or osteopath doctor), a licensed or certified psychologist for disabling mental
			 impairments, or a licensed podiatrist for disabling impairments of the foot,
			 that states the claimant is unable to enter into regular gainful employment
			 because of their disability and the expected term of the disability;
			 or
(B) Copies of a written
			 acknowledgment or decision by the Social Security Administration or Veterans
			 Administration that the claimant is permanently disabled;
(v) If the claim is based upon the claimant's
			 veteran status, copies of legal documents showing that the claimant is a
			 veteran of the armed forces of the United States entitled to and receiving
			 compensation from the United States Department of Veterans Affairs at a
			 combined service-connected evaluation rating of 80 percent or higher or at a
			 total disability rating for a service-connected disability without regard to
			 evaluation percent;
(vi) Copies of
			 documents showing income earned or reported by the claimant, the claimant's
			 spouse or domestic partner and any cotenants, even when the income is estimated
			 (income information should be provided to the degree possible and then
			 confirmed with supporting documents in the follow-up period), such proof must
			 include to the extent it is relevant:
(A) If
			 the claimant, the claimant's spouse or domestic partner, or any cotenants
			 receive Social Security payments, a federal statement showing Social Security
			 paid (generally, Form SSA-1099);
(B) If the claimant, the claimant's spouse or
			 domestic partner, or any cotenants receive railroad retirement benefits, a
			 federal statement showing railroad retirement benefits paid (generally, Forms
			 RRC-1099 and RRC 1099-R);
(C) If
			 the claimant, the claimant's spouse or domestic partner, or any cotenants file
			 federal income tax returns, those returns with supporting forms, schedules,
			 and, if specifically requested, worksheets for the deductions taken from gross
			 income (generally, Form 1040 with its supporting forms and
			 schedules);
(D) If the claimant or
			 the claimant's spouse or domestic partner has been in a nursing home, assisted
			 living facility, adult family home, or has been receiving in-home care in
			 either their home or in the home of a relative for purposes of long-term care,
			 copies of invoices (or an equivalent billing statement or payment statement)
			 for nonreimbursed care or documentation to verify the claimant or claimant's
			 spouse or domestic partner have been receiving care at the home of a
			 relative;
(E) If the claimant
			 indicates that the nonreimbursed prescription drug expenses for the claimant
			 and the claimant's spouse or domestic partner for the period under review
			 exceeds $500, copies of checks or other payment statements (i.e., pharmacy
			 printout of payments for purchases) showing amounts paid for nonreimbursed
			 prescription drug expenses;
(F)
			 Copies of documents showing premiums paid if the claimant or the claimant's
			 spouse or domestic partner pays health care insurance premiums for medicare
			 under Title XVIII of the Social Security Act (i.e., 1099, or medicare plan
			 policy declaration);
(G) If no
			 federal returns were filed or received, the claimant must still provide copies
			 of documents to demonstrate their income and the income of their spouse or
			 domestic partner and any cotenants (i.e., federal income statements such as
			 Form W-2 (wages), Form 1099-INT (interest), Form 1099-DIV (dividends), Form
			 1099-R (pension amounts), Form 1099-G (unemployment), or Form 1099-Misc.
			 (contract income)). Even claimants who claim they have no federal income (or an
			 inordinately small amount of federal income) must have income to maintain
			 themselves and their residences. In these situations, the claimant must produce
			 copies of documents demonstrating the source of the funds they are living on
			 (i.e., checking account registers and bank statements) and the bills for
			 maintaining the claimant and the residence (i.e., public assistance check
			 stubs, utility invoices, cable TV invoices, check registers, bank statements,
			 etc.); and
(vii) Any
			 other copies of documents the assessor requires in their discretion for the
			 claimant to produce in order to demonstrate the claimant qualifies for the
			 exemption.
(f) Public
			 disclosure of the application. The application may not be disclosed. A copy of
			 the application may be disclosed only if all income information on the
			 application is redacted so that it cannot be read. Except as required by law,
			 no public disclosure may be made of the checklist of supporting documents or
			 any supporting documents retained that concern the income of the claimant, the
			 claimant's spouse or domestic partner, or any cotenant.