The Senior Citizen and Disabled Person Property Tax Exemption Program freezes the value of the residence, exempts all excess levies and may exempt a portion of regular levies for qualified applicants. This results in a reduction of the property taxes.
Age or Disability
Applicants must be at least 61 years of age or unable to work because of a disability by December 31 of the application/assessment year. Proof of age or disability is required.
The exemption is available on the principal residence and up to one acre of land; however, zoning requirements for larger parcels can allow up to five acres. A mobile home may qualify as a residence, even if the applicant does not own the land where the mobile home is located. The property must be occupied for at least six months each year.
The exemption can continue if the senior or disabled person is temporarily in a licensed care facility, such as a hospital, nursing home, boarding home, or adult family home, if the residence is rented with the income declared. The home may also be vacant or occupied by someone financially dependent on the applicant or by a non-paid caretaker.
The annual household income may not exceed $40,000. Household Income includes the applicant’s disposable income including that of their spouse or domestic partner, and any co-tenants. A co-tenant is a person living in the home who also has an ownership interest. If the household income is between $40,001 and $45,000, the deferral program may be of assistance. (Please contact the Walla Walla County Assessor's Office for more information about the deferral program).
Computing Disposable Income (Household Income)
The combined disposable income determines eligibility and the level of exemption. 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 from income. Proof of income is required. This proof is obtained from the most recent year’s IRS tax return and/or 1099’s, W-2, interest statements, etc.
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. Examples include insurance annuities, disability payments, unemployment compensation, and welfare receipts.
- Interest and dividend receipts
- Capital gains. Can also include gains from sale of previous principal residence unless invested in replacement residence
- Business Income. Depreciation and business losses may not be deducted
- Rental Income. Depreciation and rental losses may not be deducted
- Military pay and benefits with the exception of VA Disability Payments
- Contributions to household expenses by other adult residents
Deductions from Disposable Income
- Legally prescribed drug costs.
- Home health care expenses.
- Nursing home, boarding home, assisted living, or adult family home expenses.
- Medicare Parts A, B, C, and D insurance premiums.
Additional deductions allowed by Substitute House Bill 1438: for 2021 INCOME YEAR FORWARD
- Medicare supplemental/Medigap insurance premiums.
- Long-term care insurance premiums (RCW 48.84.020).
- Cost-sharing amounts (RCW 48.43.005(18)).
- Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a naturopath licensed under Washington law.
- Durable medical equipment costs (RCW 82.08.0283).
- Mobility enhancing equipment costs (RCW 82.08.0283).
- Prosthetic devices costs (RCW 82.08.0283).
- Medically prescribed oxygen (RCW 82.08.0283).
- Nebulizers (RCW 82.08.0283).
- Ostomic items (RCW 82.08.804).
- Kidney dialysis devises.
- Disposable devices used to deliver drugs for human use (RCW 82.08.935)
Income $0 - $30,000 Exempt all Excess Levies
Exempt Regular Levies on the greater of:
$60,000 assessed value or 60% of the frozen value
Income $30,001 - $35,000 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 $35,001 - $40,000 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.
Brochure for Property Tax Deferral For Homeowners with Limited Income
Brochure for Property Tax Exemption for Senior Citizens and People with Disabilities
Brochure for Property Tax Deferral for Senior Citizens and People with Disabilities
Brochure for Property Tax Assistance Program for Widows or Widowers of Veterans