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Senior Citizen and Disabled Persons Reduction in Property Taxes

Tax relief for seniors and disabled

You or someone you know could be eligible for significant property tax relief.

State law provides for two tax benefit programs for senior citizens and the disabled: property tax exemptions and property tax deferrals.

Yet more than 26,000 qualified seniors and disabled have yet to register for the exemption, and only 1 in 100 of those eligible for deferrals are currently enrolled.

Details of these two programs are provided below.  The process of applying is fairly simple.

We encourage you or those you know to take advantage of this meaningful tax relief provided for our citizens on fixed incomes.

Sincerely,

Ron Sims
King County Executive

Scott Noble,
King County Assessor

For Property Tax Exemptions:

  • You must be age 61 or older, or disabled, on or before December 31 of the year you file.
  • You must be the owner and occupant of a single family dwelling, mobile home, condo or Co-op housing.
  • Temporary confinement to a hospital or nursing home is allowed


Qualifying Income Criteria for Senior Citizen / Disability Exemption

The following chart is provided as a guide only. This chart indicates the income levels you must meet to qualify for a senior/disabled property tax exemption. Please notice the changes taking place for 2005 and beyond. The old rules and income levels are effective for 2004.

Qualifying Income Brackets for tax year 2005 and beyond Qualifying Income Brackets for 2004
$30,001 - 35,000 $24,001 - $30,000
$25,001 - $30,000 $18,000 - $24,000
$25,000 or less $18,000 or less

You may download a Senior Citizen and Disabled Persons Reduction in Property Taxes form:
2008 2007 2006 2005

Adobe Acrobat .pdf *
(53 KB) 

Adobe Acrobat .pdf *
Adobe Acrobat .pdf *
Adobe Acrobat .pdf *
Rich Text Format .rtf (559 KB) Rich Text Format .rtf (387 KB) Rich Text Format .rtf (369 KB) Rich Text Format .rtf (597 KB)
Word .doc (84 KB) Word .doc (86 KB) Word .doc (88 KB) Word .doc (80 KB)
You must attach your income information with the application; else it will not be processed.


For Property Tax Deferrals:

  1. You must be 60 years or older as of December 31 of the year you file your claim in order to qualify for deferral (example: age 60 by 12/31/05 for an exemption in 2005) OR, at the time of filing, you must be retired from regular gainful employment by reason of physical disability and
  2. You must be the owner and occupant of the property at the time of filing.
  3. Taxes may be deferred on a residential parcel not exceeding five (5) acres, if local zoning regulations require minimum lotsizes exceeding one (1) acre.
  4. You must file ANNUALLY at least 30 days BEFORE taxes are due.
  5. You must keep a fire and casualty insurance policy in force and Washington State Department of Revenue must be listed as the loss payee.
  6. A lien will be placed against the property and interest will accrue at a rate of 5% annually
  7. Reimbursement of deferred property taxes plus interest is required upon sale or transfer of the property.
  8. Ownership in Co-ops, trusts and life estates do not qualify for a deferral.
  9. Upon qualification, you may defer property taxes and special assessments on up to 80% of your property’s equity.
  10. If your income meets the criteria set out above for the senior citizen or disability exemption, you must also submit an application for that property tax reduction.
Deferral Income Maximum For Tax Year 2005 And Beyond Deferral Income Maximum For Tax Year 2004
$40,000 $34,000

To apply for deferral of property taxes, complete a Senior Citizen and Disabled Persons Declaration to Defer Property Taxes Form:

If property is destroyed, an exemption may be requested by submitting a Destroyed Real or Personal Property Form: For an exemption due to disability, complete a Proof of Disability Form: Request an exemption for an historic property using an Application for Historic Property Exemption Form: Apply for an exemption on an improvement to a single family dwelling using an Application for Exemption for an Improvement on a Single Family Dwelling Form: Or you may request that any of these forms be mailed to you. To do this, please contact:
    Senior Exemption/Disabled Persons Coordinator
    King County Department of Assessments
    500 Fourth Avenue, Suite ADM-AS-0709
    Seattle, WA 98104
For more information you may call (206) 296-3920, or toll-free (800) 325-6165 Ext 3920 . For TTY dial (206) 296-7888 .

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Listing for Equipment Leased to Others

Assessor's staff use information taxpayers provide on both (2) pages of this form to obtain information about personal property leased to others for use in businesses as of January 1 of the reporting year. Both pages must be completed and returned to avoid non-reporting penalties.

Click on one of the following choices to view page 1 of the form:

Click on one of the following choices to view page 2 of the form:

Personal Property Listing Form

Assessor's staff use information taxpayers provide on Personal Property Listings to assess personal property used in businesses as of January 1 of the reporting year.  Information to help accurately report business assets is provided in the files listed below.

To file online: bullet Click here to access eListing 

To file by e-mail:
bullet Personal.Property@KingCounty.gov and attach listing form.

To file on paper:
bullet Click here to open Personal Property Listing Form (.pdf file) *

Category Code Lists

2008 Asset Category Codes 2008 Building Improvement Category Codes
bullet Excel .xls file (60 kb) bulletExcel .xls file
bulletAdobe .pdf file bulletAdobe .pdf file

Supplemental Valuation Table A
2008 2007 2006 2005
bullet Word .doc file bullet Word .doc file bullet Word .doc file
bullet Word .doc file
bullet Adobe .pdf file bullet Adobe .pdf file bullet Adobe .pdf file
bullet Adobe .pdf file

Supplemental Valuation Table P
Packing and Sorting (Fruit Packing Lines)
2007 and 2006 2005
There is no Supplemental Table P for 2007 and 2006. Packing and Sorting M&E information is included in this year’s category code list. bullet Excel .xls file
bullet Adobe .pdf file

Personal Property Valuation Indicator Tables
2008 2007 2006 2005
bullet Excel .xls file
bullet Excel .xls file
bullet Excel .xls file
bullet Excel .xls file
bullet Adobe .pdf file
bullet Adobe .pdf file
bullet Adobe .pdf file
bullet Adobe .pdf file

*  To obtain a copy of the free Adobe Acrobat Reader plugin software, please look here. If you have a version of Adobe Acrobat Reader prior to 4.0, you may get errors when you open some of these files. Go here to install a current version.

 


Updated: January 14, 2008


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