| Senior
Citizen or Disability Exemption:
If
you are a
- senior citizen who is at least 61 years of age,
- retired from regular gainful employment by reason of
disability, or
- a veteran of the armed forces of the United States with one hundred percent service-connected disability as provided in 42 U.S.C. Sec. 423 (d)(1)(A) as amended prior to January 1, 2005 ,
you may qualify
for property tax relief under Chapter 84.36.381 RCW. To be eligible for the Property
Tax Exemption program, you must:
- Be disabled or age 61 or older on December 31 of the
filing year.
- The owner and occupant of a single family dwelling,
mobile home, or one unit in a condominium or cooperative.
- Have combined disposable income of $35,000 or less for
the prior year (including the income of a spouse or domestic partner and the income of any co-tenant who has ownership interest in the property).
Your household
income determines the amount of exemption from regular property
taxes or excess levies.
Contact the Assessor's Office for assistance in filing for
this exemption.
Due to staff shortages, you may temporarily contact Kristina Mayhew on Mondays, Tuesdays, and Wednesdays ONLY during the regular office hours of 9:00 AM to 4:00 PM.
You may want to review the Washington
State Department of Revenue brochure, Property
Tax Exemption for Senior Citizens and Disabled Persons.
You may download or complete the Department of Revenue's Senior Citizen and Disabled Persons Exemption from real Property Taxes application form on-line.
Senior
Citizen and Disabled Persons Tax Deferral
Chapter 84.38.030 RCW permits some senior citizens and disabled persons
to defer payment of unpaid property taxes and/or special
assessments.
If
you are a senior citizen or disabled person whose income
is below $40,000, you may defer property taxes
and special assessments on up
to 80 percent of the equity in your home if you qualify.
Unlike the senior citizens and disabled persons exemption program, deferred taxes accrue as a lien on your property. This
lien becomes payable, together with interest, upon sale,
transfer or inheritance of the property.
The
deferred taxes plus interest must be repaid when you cease
being eligible for the deferral.
You
must meet eligibility requirements in three areas to qualify:
- Age or Disability:
- You must be at least 60 years of age or unable
to work because of a disability.
- Home ownership:
- You must own the property in total or under a
contract purchase.
- Total household income:
- You must have an annual household income of $40,000
or less (this includes all forms of income, not
just that which is taxable).
The
deferral is available on:
- a home and
- up to 5.00 acres of land.
The
amount deferred, plus interest, may not exceed 80 percent
of the claimant's equity value in the residence. A declaration
to defer taxes must be filed with the Assessor no later
han 30 days before the tax is due.
Click
here for the Department of Revenue brochure: Property
Tax Deferral for Senior Citizens and Disabled Persons. You may download or complete the Deferral Application for Senior Citizens and Disabled Persons online.
Limited-Income
Deferral
If
you are a homeowner with limited income, Washington State
may help you pay a portion of your property
taxes . Chapter 84.37.030 allows some individuals with incomes at or below $57,000 to defer a portion of their property taxes.
Under this program, the Department of Revenue
pays 50% of your property taxes and/or special assessments
on your behalf.
The
deferred taxes plus interest must be repaid when you cease
being eligible for the deferral.
Please
contact the Assessor's Office for assistance if you
want to file for this exemption.
To
apply for this program,
You
must meet eligibility requirements in three areas to qualify:
- Ownership and residency:
- You must have owned your home for at least five
years before applying.
- You must live there at least six months of every
year.
- Total Household Income:
- Your total household income for the year previous
to application must be $57,000 or less (including
claimant's income and income of any spouse or co-tenant).
- Available Equity:
- There must be sufficient equity available in your
home; the taxes deferred cannot exceed 40% of the
equity.
Click
here for the Department of Revenue brochure: Property
Tax Deferral for Homeowners with Limited Income
Head
of Family Exemption on Personal Property
The
first $15,000 of assessed value of personal property tax
is exempt for persons who qualify as head of family;
the assessor determines who qualifies for this exemption.
This exemption is not available to partnerships or corporations.
To qualify for the head of family exemption, the property owner must meet one of the following conditions:
- Currently receiving an old age pension under Washington laws
- A citizen of the U.S., over the age of 65, and have lived in Washington continuously for ten years
- A married person
- A widow/widower still residing in the residence occupied by him/her while married
- A person who has under his/her care and maintenance any one of the following people:
- His/Her minor child or grandchild
- The minor child/grandchild of his/her deceased spouse
- A minor brother/sister
- A minor child of a deceased brother/sister
- Father, mother, grandfather or grandmother
- The father, mother, grandfather or grandmother of your deceased spouse
- An unmarried sister
- Any of the relatives mentioned in this list who is at least 18 but is unable to take care of or support themselves
Read
the Department of Revenue booklet to learn more about Personal
Property Taxes.
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Island
County Assessor ©
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