Senior or disabled exemptions and deferrals
Deferrals
You may qualify for a deferral of your property tax liability if:
- You are 60 or older, or retired because of physical disability.
- You own the home in which you live and occupy it at least nine months a year.
- Your household income for 2023 was $88,998 or less.
- You meet equity requirements.
Deferrals and interest become a lien on your property until you repay the total amount.
Exemptions
Income limit (based on 2023 earnings)
- Your annual income must be under $84,000, including Social Security and other sources
Age and/or disability (at least one)
- At least age 62 the first year you apply
- Disabled or a veteran with a service-connected evaluation of at least 80% total disability rating
Ownership and occupancy
- You own the residence as of December 31 of the prior year of the property tax year
- You occupy the residence for at least 6 months each year (for tax years 2022 and 2021)
- You occupy the residence for at least 9 months each year (for tax year 2020)
If you qualify, the exemption continues as long as you are eligible. You'll need to notify the Assessor's Office if there's any change to your status or income. More information is at 206-296-3920.
If you don't receive SSI benefits, you need to complete a Proof of Disability Form (125 KB PDF download).
How exemptions and deferrals work
State law provides 2 tax benefit programs for senior citizens and persons with disabilities. They include property tax exemptions and property tax deferrals. With exemptions, you pay less taxes or none at all. With deferrals, you are able to pay your taxes at a later date.
We encourage you or those you know to take advantage of this meaningful tax relief for citizens living on fixed incomes.
Apply online or download an application (279KB). We recommend applying online for the fastest service.