Debra Antes, Assessor
Senior Citizen and Disabled Persons Property Tax Exemption
The Senior Citizen and Disabled Person Property Tax Exemption Program freezes the value of your residence, exempts all excess levies and may exempt a portion of regular levies. This results in a reduction in your property taxes.
Age or Disability
You must be at least 61 years old on December 31 of the year in which you apply or unable to work because of a disability. Proof of your age or disability is required.
The exemption is available for your principal home and up to one acre of land. A mobile home may qualify as your residence, even if you do not own the land where the mobile home is located.
The property must be your principal home at the time you apply for the exemption and be occupied for at least six months each year.
Your residence may qualify even if you are temporarily in a hospital, nursing home, boarding home, or adult family home. The residence may be rented to someone else during your hospital, nursing home, boarding home, or adult family home stay, if the income is used to pay the hospital, nursing home, boarding home, or adult family home costs.
Your annual household income may not exceed $35,000. Household Income includes your disposable income, that of your spouse, and any co-tenants. A co-tenant is a person living in your home who also has an ownership interest. If your household income is between $35,000 and $40,000, you may qualify for the deferral program. (Please contact the Walla Walla County Assessor’s Office for more information about the deferral program).
Computing Disposable Income (The Assessor Will Require Proof of Income)
The disposable income you receive during the year you apply determines your eligibility. Continued eligibility is determined by providing income information on a scheduled basis. Disposable income includes all sources, whether or not they are taxable for federal income tax purposes. Losses and depreciation may not be deducted.
Common Sources of Income:
Wages, salaries and tips.
Social Security benefits.
Railroad retirement benefits.
Pension and annuity receipts, including retirement bonds, IRAs and distributions from Keogh plans. An annuity is a payment of a fixed sum of money received at regular intervals. Some examples would include disability payments, unemployment compensation, welfare receipts.
Interest and dividend receipts.
Business Income. Depreciation and business losses may not be deducted.
Rental Income. Depreciation and rental losses may not be deducted.
Capital gains. Can also include gains from sale of previous principal residence unless reinvested in replacement reside.
Military pay and benefits with the exception of VA Disability payments.
Contributions to household expenses by other adult residents.
Deductions from Disposable Income
Non-reimbursed amounts you pay for your spouse or yourself to live in a nursing home, boarding home or adult family home.
Non-reimbursed amounts paid for prescription drugs for yourself or spouse.
Non-reimbursed amounts paid for over-the-counter (OTC) medications. These must be medications prescribed by a physician and purchased over the counter. A note from the physician listing all OTC medications and receipts is required.
Insurance premiums for Medicare under Title XVIII of the Social Security Act.
Non-reimbursed amounts you pay for goods and services that allow you or your spouse to receive in-home care. The care received must be similar to the care provided by a nursing home.
Income $0 - $25,000 Exempt all Excess Levies
Exempt Regular Levies on the greater of:
$60,000 assessed value or 60% of the frozen value
Income $25,001 - $30,000 Exempt all Excess Levies
Exempt Regular Levies on the greater of:
$50,000 assessed value or 35% of the frozen value,
not to exceed $70,000
Income of $30,000 - $35,000 Exempt all Excess Levies
Bring documentation of income and deductions to the Assessor's Office to apply for the Senior Citizen and Disabled Persons Property Tax Exemption. Appointments are not necessary; however, calling in advance to verify documentation requirements may be helpful and save an extra visit.
Contact the office if special accommodation is needed to complete the application process.