and People with Disabilities Property Tax Programs
You may qualify for an
exemption from all or part of your property tax on your
residence in Grant County if you meet the following
The Claimant must be, at
the time of filing, at least 61 years of age or disabled
from regular gainful employment (with proof of
disability in accordance with WAC 458-16A-120 and 135).
gross annual income must be $44,675 or less including claimant, spouse and cotenant(s) as defined under RCW.
The claimant must own and
occupy the residence as his or her principle residence
at the time of filing and for each year the exemption is
claimed. The claimant must reside in the home for more
than 6 months each year.
Proper proof of taxable
and non-taxable income must be provided for each year
the exemption is applied for by means of IRS Income Tax
Forms, annual Social Security 1099ís, Bank Statements,
W-2 Statements or any other pertinent verification of
income as defined under WAC 458-16A-115 and 120.
Insurance Premiums for
Medicare Part B, C, and D, Non-reimbursed
Prescription Drug costs, Nursing Home Expense and In-home
Care Expense can be deducted from the total gross
The exemption is
available for your residence and up to one acre of land, unless zoning limits apply. If you own more than one acre, the Assessorís
Office can administer the exemption to the allotted
amount without segregation.
The claimant must own the
home for which the exemption is claimed, either in total
(fee owner), as a contract purchaser, or as a life
estate. A home owned by a married couple or by
co-tenants is considered owned by each spouse or
cotenant. Only one person must meet the age or
disability qualifications. The qualifying claimant must
have ownership interest as stated above.
The exemption is also
based on the household income. Household Income
includes disposable income of the claimant,
claimantís spouse, and any cotenants. A cotenant is a
person living in the home who also has an ownership
interest. Household income does not include:
The income of a person,
other than a spouse, who does not have ownership
interest and lives in the home. However, the
application must show any income the person contributes
to the household, or
The income of a person
who has ownership interest and lives elsewhere.
However, if someone living elsewhere has any ownership
interest, the amount of the exemption will be based on
the percentage of the claimantís interest in the
The exemption benefit varies
depending on your income, and the Assessed
Value of your property.
and People with Disabilities Tax Deferral Program
** Please note that a deferral is a loan with interest
that you must pay back. **
Under this deferral
program, the Washington State Department of Revenue pays
the property taxes and/or special assessments on your
behalf. This amount, plus interest, becomes a lien in
favor of the state until the total amount is repaid.
It is available for
property taxes and/or special assessments on your
primary residence and up to one (1) acre of land unless
zoning limits apply. Mobile
homes may qualify, even if the land where the home is
located is being leased or rented.
You may qualify for the
deferral program if you meet the following
At least 60
years of age by December 31st of the year you
60 years of age and unable to
work because of a disability
∑ At least 57
years of age and the surviving spouse or domestic
partner of a person who was receiving a deferral at the
time of his/her death
application must include proof of your age or disability
household disposable income does not exceed $51,549
You must apply for the
Property Tax Exemption Program for Senior Citizens and
Disabled Persons before you apply for the deferral
own the home (an irrevocable trust may qualify)
occupy the home for more than nine months each year
For a home
that is jointly owned, only one person must meet the age
or disability requirement.
You are NOT
eligible to defer if you have only a share ownership in
cooperative housing, a life estate, a lease for life or
a revocable trust.
Due to the extensive
restrictions on this program, our office highly suggest
that you read the entire publication for further
information before submitting an application. If you
have any questions, please call (509) 754-2011 extension
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