Senior Citizen & Disability Tax Programs

Tax Exemption Qualifications

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 qualifications:

  • 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).
  • Total 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 principal 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.

Additional Requirements

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 1099's, 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 household income.

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 Assessor's 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 an ownership interest as stated above.

Household Income

The exemption is also based on the household income. Household Income includes disposable income of the claimant, claimant's 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
  • 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 claimant's interest in the property
  • The only deductible items from your income are:
    • Non-reimbursed Prescription Drug costs (not insurance premiums)
    • Non-reimbursed Nursing Home Expense
    • Non-reimbursed In-home Care Expense (such as that which you'd receive in a Nursing Home)
    • Insurance premiums for Medicare part B, C, and D
  • VA Disability Income

The exemption benefit varies depending on your income and the assessed value of your property.

Property Tax Deferral Program

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 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.

Eligibility

You may qualify for the deferral program if you meet the following qualifications:

  • 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
  • At least 60 years of age by December 31st of the year you apply
  • For a home that is jointly owned, only one person must meet the age or disability requirement.
  • Less than 60 years of age and unable to work because of a disability
  • You must occupy the home for more than nine months each year
  • You must own the home (an irrevocable trust may qualify)
  • Your annual 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 program
  • Your application must include proof of your age or disability

You are not eligible to defer if you have only shared ownership in cooperative housing, a life estate, a lease for life, or a revocable trust.

More Information

Due to the extensive restrictions on this program, our office highly suggests that you read the entire publication for further information before submitting an application. If you have any questions, please call Craig Allen at 509-754-2011, extension 2672.