Washington Senior Property Tax Exemption: 2026 Income Limits by County and the Bigger 2027 Program

Washington’s Property Tax Exemption Program for Senior Citizens and People with Disabilities lowers the property tax bill on the home you live in, if your household income is under your county’s limit [1][6]. It’s run by the state Department of Revenue and handled locally by your county assessor [1]. A 2026 law makes it noticeably more generous starting with the taxes you pay in 2027 [4].

Who qualifies

You must own the home and live in it as your principal residence, and meet one of these [1][6]:

• 61 or older on December 31 of the year you file;
• retired from regular gainful employment because of a disability; or
• a veteran receiving VA compensation with a total disability rating for a service-connected disability, or a combined service-connected rating of 80 percent or more [1]. For taxes due in 2027 and later, state law lowers that to 40 percent [6].

A temporary stay in a hospital, nursing home or similar care setting doesn’t disqualify you, under conditions set in the statute [6].

The income test

Income is measured as combined disposable income , and it includes a spouse’s or domestic partner’s income [4][5]. Each county has three income thresholds, and the lower your income, the bigger the break [1][4].

Every county is on the Department of Revenue’s tables [2][3]. For 2026 taxes, the thresholds are set at 50, 60 and 70 percent of the county’s median household income (or the prior year’s figure, if higher). For 2027 on, they rise to 60, 70 and 80 percent [4].

What each tier saves

The exemption removes part or all of certain levies from your bill. The amounts change with the 2026 law [4].

The 2026 law also changes how income is figured for 2027 on: a $7,500 standard deduction for the applicant and another for a spouse or partner, in place of itemizing medical costs, and a deduction of up to $6,000 for long-term rental income from space on the property [4]. If you’re already in the program, the assessor moves you to the right level automatically; you don’t need to reapply because of the new thresholds [4].

How to apply

1. Contact your county assessor. Each county takes applications; King County encourages applying online through its senior exemption portal [1][5].
2. Fill out the application (form 64-0002) and the combined disposable income worksheet [1].
3. Include proof. Show your age, or for disability, a written acknowledgment from Social Security or the VA, or a proof of disability affidavit [1].
4. Report changes. If your income or situation changes, tell the assessor using the change in status form (64-0018) [1].
5. Renew when your assessor asks, at least once every six years [1].

In King County, call the exemptions team at 206-296-3920 [5].

Deferral: postpone the tax instead

If you don’t qualify for the exemption, or need more help, Washington also lets some homeowners defer property taxes. You put off paying, and the deferred taxes are repaid later, when the home is sold, the owner dies, or it’s no longer the main residence [1].

• Senior and disabled deferral: age 60 or older by December 31 of the year you apply, or retired by disability, with income at or below the county’s deferral threshold and enough equity in the home. Deferred amounts carry 5 percent simple interest, and you reapply every year [1]. King County’s deferral limit for 2026 is $88,998 of 2025 household income [5]; for 2027 on, the deferral threshold rises to 90 percent of county median income [4].
• Limited income deferral: for homeowners who have owned and lived in the home for 5 years with income of $57,000 or less. It defers the second-half payment due in October; applications are due September 1 [1].