Sr Citizens & People with Disabilities Tax Relief Programs

NOTE: The Exemption Program reduces your property taxes. The exemption program is a "gift" and the recipient does not have to repay the taxes.  

Forms

• Application for 2023 Tax Year  - Using 2022 Income  64 0002  and Combined Disposable Income Worksheet (The Combined Disposal Income Worksheet must be submitted with the application.)
• Proof of Disability Statement 64  0095 (to be completed if the applicant is applying as a person with disabilities)
• Declaration of Trust 64  0085  (to be complete if the applicant's property is in a trust)
• Income Adjustments for Business, Rental or Farm Income For Non-IRS Filers  64  0016 
• Change in Status Report  64  0018

Prior Years' Taxes:  If you paid prior years’ taxes because of a mistake, oversight, or a lack of knowledge about this program, you may be eligible for a refund. You must meet all of the qualifications for the exemption as if you had applied at the time the application was due.

Separate applications must be submitted for each of the tax years. In order to receive a refund, applications must be filed within three years of the date the taxes were due. Refunds will not be made beyond the three years.

• Application for 2022 Tax Year  - Using 2021 Income  64 0002 and Combined Disposable Income Worksheet (The Combined Disposal Income Worksheet must be submitted with the application.) 
• Application for 2021 Tax Year  - Using 2020 Income  64 0002 
• Application for 2020 Tax Year - Using 2019 Income  64 0002

Publications and State Laws

• Department of Revenue Publication  (pdf) (overview of program)
• DOR website
  
• RCW 84.36.379 - 84.36.389
• WAC 458.16A.100 - 458.16A.150
  

NOTE: "RCW" stands for the Revised Code of Washington. The RCW is the compilation of all permanent laws now in force in Washington State. It is a collection of Session Laws (enacted by the Legislature and signed by the Governor or enacted via the initiative process), and arranged by topic. 

NOTE: The Deferral Program allows you to postpone the payment of your property taxes. The State of Washington pays the taxes for the applicant. A lien is placed on the property until the deferred amount and interest is repaid. 

Forms

• Deferral Application  64  0011 and Combined Disposable Income Worksheet (The Combined Disposal Income Worksheet must be submitted with the application.) 
• Income Checklist 64  0098

Publications and State Laws

• Department of Revenue Publication (pdf) (overview of program)
• RCW 84.37
• DOR website
  

NOTE: "RCW" stands for the Revised Code of Washington. The RCW is the compilation of all permanent laws now in force in Washington State. It is a collection of Session Laws (enacted by the Legislature and signed by the Governor or enacted via the initiative process), and arranged by topic.