Washington Property Tax Relief for Seniors 2026

Every statewide property tax break Washington offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Washington's main senior property tax relief is an income-limited exemption starting at age 61. It removes voter-approved excess levies and Part 2 of the state school levy, can exempt part of the regular levies, and freezes the home's taxable value. Income limits are set by county: Threshold 3 for tax years 2024-2026 ranges from $40,400 to $84,000 (King), and for 2027-2029 from $49,000 (Okanogan) to $101,000 (King). Homeowners 60 or older can also defer taxes at 5% interest, and any homeowner with income of $57,000 or less can defer the second-half tax payment. Washington has no senior circuit-breaker credit or rebate. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Washington property tax relief programs for seniors

Washington property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Senior Citizen and Disabled Persons Property Tax Exemption (RCW 84.36.379-.389)	Homestead exemption	61 or older by Dec. 31 of the assessment year, or 57+ and the surviving spouse or domestic partner of a deceased participant. Also open at any age to people unable to work because of a disability and to veterans rated 40%+ or paid at the 100% rate (RCW 84.36.381).	Combined disposable income at or below the county's Income Threshold 3. Tax years 2024-2026 (T1 / T2 / T3): King $60,000 / $72,000 / $84,000; Snohomish $54,000 / $64,000 / $75,000; Pierce $46,000 / $55,000 / $64,000; Clark $44,000 / $53,000 / $62,000; Spokane $36,000 / $43,000 / $50,000; the lowest T3 is $40,400 (Ferry, Grays Harbor, Pend Oreille, Whitman). Tax years 2027-2029 (T1 / T2 / T3): King $76,000 / $89,000 / $101,000; Snohomish $68,000 / $79,000 / $91,000; Pierce $64,000 / $74,000 / $85,000; Clark $64,000 / $74,000 / $85,000; Spokane $56,000 / $65,000 / $74,000; lowest T3 $49,000 (Okanogan). Disposable income includes Social Security, pensions, and the taxable part of IRA distributions, minus unreimbursed medical, Medicare, and long-term care costs.	Dec. 31 of the assessment year (the year before the tax year). Assessors may accept late applications.	WA Department of Revenue
Valuation freeze under the Senior Citizen and Disabled Persons Exemption	Assessment freeze	61 or older (same eligibility as the exemption)	At or below the county's Income Threshold 3 (see the exemption entry)	Dec. 31 of the assessment year	WA Department of Revenue
Property Tax Deferral for Senior Citizens and People with Disabilities (RCW 84.38)	Tax deferral	60 or older by Dec. 31 of the application year, or retired because of a disability (57+ surviving spouses of participants also qualify)	Combined disposable income at or below the county's Deferral Threshold. Tax years 2024-2026: e.g., King $88,998, Snohomish $79,578, Pierce $68,319, Clark $65,548, Spokane $53,014. Tax years 2027-2029: King $113,512, Snohomish $101,355, Pierce $94,793, Clark $94,579, Spokane $83,136.	At least 30 days before the tax is due. The county assessor may accept late applications.	WA Department of Revenue
Property Tax Deferral for Homeowners with Limited Income (RCW 84.37)	Tax deferral	No age requirement	Combined disposable income of $57,000 or less	Sept. 1 of the year the taxes are due	WA Department of Revenue

Amounts, how to apply and deadlines

Senior Citizen and Disabled Persons Property Tax Exemption (RCW 84.36.379-.389)

Type: Homestead exemption
Age: 61 or older by Dec. 31 of the assessment year, or 57+ and the surviving spouse or domestic partner of a deceased participant. Also open at any age to people unable to work because of a disability and to veterans rated 40%+ or paid at the 100% rate (RCW 84.36.381).
Income limit: Combined disposable income at or below the county's Income Threshold 3. Tax years 2024-2026 (T1 / T2 / T3): King $60,000 / $72,000 / $84,000; Snohomish $54,000 / $64,000 / $75,000; Pierce $46,000 / $55,000 / $64,000; Clark $44,000 / $53,000 / $62,000; Spokane $36,000 / $43,000 / $50,000; the lowest T3 is $40,400 (Ferry, Grays Harbor, Pend Oreille, Whitman). Tax years 2027-2029 (T1 / T2 / T3): King $76,000 / $89,000 / $101,000; Snohomish $68,000 / $79,000 / $91,000; Pierce $64,000 / $74,000 / $85,000; Clark $64,000 / $74,000 / $85,000; Spokane $56,000 / $65,000 / $74,000; lowest T3 $49,000 (Okanogan). Disposable income includes Social Security, pensions, and the taxable part of IRA distributions, minus unreimbursed medical, Medicare, and long-term care costs.
Amount: Level 3: exempt from excess levies and Part 2 of the state school levy. Level 2: same, plus exempt from regular levies on the greater of $50,000 or 35% of value, capped at $70,000. Level 1: same, plus exempt from regular levies on the greater of $60,000 or 60% of value. The residence may include one accessory dwelling unit (from tax year 2025) and one acre of land.
How to apply: File Form 64-0002 and the Combined Disposable Income Worksheet with your county assessor. The assessor notifies you when a renewal is due; report any change in qualifications. Refunds can be claimed for taxes due within the prior 3 years (separate application per year).
Deadline: Dec. 31 of the assessment year (the year before the tax year). Assessors may accept late applications.
Source: WA Department of Revenue - Property Tax Exemption for Senior Citizens and People with Disabilities (PT0017, 09/23/2024); thresholds at dor.wa.gov/incomethresholds

Valuation freeze under the Senior Citizen and Disabled Persons Exemption

Type: Assessment freeze
Age: 61 or older (same eligibility as the exemption)
Income limit: At or below the county's Income Threshold 3 (see the exemption entry)
Amount: The residence's taxable value is frozen at its value in the first year you qualify, and levies are calculated on the frozen value rather than market value.
How to apply: Automatic once the county assessor approves the exemption (Form 64-0002).
Deadline: Dec. 31 of the assessment year
Source: WA Department of Revenue - Property Tax Exemption for Senior Citizens and People with Disabilities

Property Tax Deferral for Senior Citizens and People with Disabilities (RCW 84.38)

Type: Tax deferral
Age: 60 or older by Dec. 31 of the application year, or retired because of a disability (57+ surviving spouses of participants also qualify)
Income limit: Combined disposable income at or below the county's Deferral Threshold. Tax years 2024-2026: e.g., King $88,998, Snohomish $79,578, Pierce $68,319, Clark $65,548, Spokane $53,014. Tax years 2027-2029: King $113,512, Snohomish $101,355, Pierce $94,793, Clark $94,579, Spokane $83,136.
Amount: Defers current and delinquent property taxes and special assessments, up to 80% of equity with fire insurance naming DOR as loss payee (otherwise land value only). Deferred amounts accrue 5% simple interest and become due when the home is sold, the owner dies, or it stops being the primary residence.
How to apply: File Form 64-0011 and the Combined Disposable Income Worksheet with your county assessor. Apply for the exemption first if you qualify for it. Renew annually.
Deadline: At least 30 days before the tax is due. The county assessor may accept late applications.
Source: WA Department of Revenue - Property Tax Deferral for Senior Citizens and People with Disabilities (PT0018, 09/23/2024)

Property Tax Deferral for Homeowners with Limited Income (RCW 84.37)

Type: Tax deferral
Age: No age requirement
Income limit: Combined disposable income of $57,000 or less
Amount: Defers the second-half property tax installment, provided the first half is paid. Must have owned the home for at least 5 years. Up to 40% of equity can be deferred. The interest rate on deferrals made in 2026 is 6%. Repayment is due on sale or transfer, death, condemnation, or when it stops being the primary residence.
How to apply: File Form 64-0105 and the Combined Disposable Income Worksheet with your county assessor. Renew annually.
Deadline: Sept. 1 of the year the taxes are due
Source: WA Department of Revenue - Form 64-0105 Deferral Application for Homeowners with Limited Income (rev. 7/29/26)

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Washington income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Washington state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Washington?

Senior Citizen and Disabled Persons Property Tax Exemption (RCW 84.36.379-.389): homestead exemption; Valuation freeze under the Senior Citizen and Disabled Persons Exemption: assessment freeze; Property Tax Deferral for Senior Citizens and People with Disabilities (RCW 84.38): tax deferral; Property Tax Deferral for Homeowners with Limited Income (RCW 84.37): tax deferral (dor.wa.gov, dor.wa.gov, dor.wa.gov).

At what age do Washington seniors qualify for property tax relief?

Senior Citizen and Disabled Persons Property Tax Exemption (RCW 84.36.379-.389): 61 or older by Dec. 31 of the assessment year, or 57+ and the surviving spouse or domestic partner of a deceased participant. Also open at any age to people unable to work because of a disability and to veterans rated 40%+ or paid at the 100% rate (RCW 84.36.381).; Valuation freeze under the Senior Citizen and Disabled Persons Exemption: 61 or older (same eligibility as the exemption); Property Tax Deferral for Senior Citizens and People with Disabilities (RCW 84.38): 60 or older by Dec. 31 of the application year, or retired because of a disability (57+ surviving spouses of participants also qualify); Property Tax Deferral for Homeowners with Limited Income (RCW 84.37): No age requirement.

Is there an income limit for Washington senior property tax relief?

Senior Citizen and Disabled Persons Property Tax Exemption (RCW 84.36.379-.389): Combined disposable income at or below the county's Income Threshold 3. Tax years 2024-2026 (T1 / T2 / T3): King $60,000 / $72,000 / $84,000; Snohomish $54,000 / $64,000 / $75,000; Pierce $46,000 / $55,000 / $64,000; Clark $44,000 / $53,000 / $62,000; Spokane $36,000 / $43,000 / $50,000; the lowest T3 is $40,400 (Ferry, Grays Harbor, Pend Oreille, Whitman). Tax years 2027-2029 (T1 / T2 / T3): King $76,000 / $89,000 / $101,000; Snohomish $68,000 / $79,000 / $91,000; Pierce $64,000 / $74,000 / $85,000; Clark $64,000 / $74,000 / $85,000; Spokane $56,000 / $65,000 / $74,000; lowest T3 $49,000 (Okanogan). Disposable income includes Social Security, pensions, and the taxable part of IRA distributions, minus unreimbursed medical, Medicare, and long-term care costs.; Valuation freeze under the Senior Citizen and Disabled Persons Exemption: At or below the county's Income Threshold 3 (see the exemption entry); Property Tax Deferral for Senior Citizens and People with Disabilities (RCW 84.38): Combined disposable income at or below the county's Deferral Threshold. Tax years 2024-2026: e.g., King $88,998, Snohomish $79,578, Pierce $68,319, Clark $65,548, Spokane $53,014. Tax years 2027-2029: King $113,512, Snohomish $101,355, Pierce $94,793, Clark $94,579, Spokane $83,136.; Property Tax Deferral for Homeowners with Limited Income (RCW 84.37): Combined disposable income of $57,000 or less.

What is the deadline to apply in Washington?

Senior Citizen and Disabled Persons Property Tax Exemption (RCW 84.36.379-.389): Dec. 31 of the assessment year (the year before the tax year). Assessors may accept late applications.; Valuation freeze under the Senior Citizen and Disabled Persons Exemption: Dec. 31 of the assessment year; Property Tax Deferral for Senior Citizens and People with Disabilities (RCW 84.38): At least 30 days before the tax is due. The county assessor may accept late applications.; Property Tax Deferral for Homeowners with Limited Income (RCW 84.37): Sept. 1 of the year the taxes are due.

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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