Senior
Citizens and Disabled Persons Property Tax Exemption Program
The
Program
The Senior Citizens and Disabled
Persons Property Tax Exemption program provides a reduction
in your property taxes; the taxes are not repaid. The amount
of your household income determines the amount of the reduction.
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Eligibility
Requirements
Age
or Disability: To be considered a senior citizen, you
must be at least 61 years old on December 31 of the year in
which you apply. To be considered disabled, you must be unable
to work because of a physical disability. A Proof of Disability
Statement must be completed by your physician. This form can
be obtained from the Assessor´s Office.
Ownership:
A home owned by a married couple or by co-tenants is considered
to be owned by each spouse or co-tenant. To apply, only one
person must meet the age or disability requirement.
You must own the
home for which the exemption is claimed, either in total (fee
owner), as a contract purchaser, mortgager, deed of trust,
or as a life estate (including a lease for life). If you
transfer the home under a revocable trust agreement, you must
retain full use of the property and be able to revoke the
trust and take ownership at any time. Irrevocable trusts
qualify if they can be deemed a life estate.
If you share ownership
in a cooperative housing unit, you will be considered an owner
if the share represents the specific unit or portion where
you live.
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Residency:
The property must be your principal place of residence on
the date of our application. You must occupy the home for
at least six months each year. Your residence may still qualify
for both programs even if you are temporarily in a hospital
or nursing home. Your residence may be rented during your
hospital or nursing home stay only if the income is used to
defray the hospital or nursing home costs.
Property used as
a vacation home is not eligible for either program.
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Household
Income: If your income from the year prior to the tax
year is $35,000 or less, your home will be exempt from all
excess or special levies. Excess or special levies are in
addition to regular levies. They require voter approval and
provide money for a specific purpose. School construction
bonds and maintenance and operation levies are common examples.
In addition to
an exemption for all excess levies, a portion of the regular
levy amount may be exempt if your income is $30,000 or less.
This exempt amount is computed as follows:
If your household
income is between $25,000 and $30,000, you will be exempt
from regular levies for $50,000 or 35% of the assessed value,
whichever is greater, not to exceed $70,000 of assessed value.
- For example, if your household income is $27,000 and
the assessed value of your property is $175,000, the taxable
value of your property is $113,750 ($175,000 - $61,250 =
$113,750)
If your household
income is $25,000 or less, you will be exempt from regular
levies on the first $60,000 or 60% of the home's assessed
value, whichever is greater.
- For example, if your household income is $22,000 and
the assessed value of your property is $175,000, the taxable
value of your property is $70,000 ($175,000 - $105,000 =
$70,000)
Household income
does not include:
- The income of a person, other than a spouse, who does
not have an ownership interest and lives in the home (however,
the application must show any income that person contributes
to your household)
- The income of a person who has an ownership interest
and lives elsewhere. However, if someone living elsewhere
has an ownership interest, the amount of your deferral or
exemption will be based on the percentage of your interest
in the property.
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Computing
your disposable income
Deductions from disposable income
Effective
Date: The effective date of the exemption is the date
the taxes are paid.
- Upon the death of a claimant the property taxes are recalculated
to the full assessed amount of the principal residence on
a pro rata basis beginning the day following the date of
the claimant's death for the remainder of the year.
- If you sell your home before the taxes are paid, the
exemption will continue through your period of ownership,
provided you pay the portion of taxes owing for your period
of ownership and the new owner pays the portion of taxes
for his period of ownership. If the new owner pays the entire
amount, the taxes will be recalculated without using the
exemption.
Death
of the Applicant: Your surviving spouse may continue to
receive the exemption if he or she is at least 57 years old
and meets all other eligibility requirements.
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Transfer
of the Exemption: If you sell, transfer, or are otherwise
displaced from your residence, you may transfer the exempt
status to a replacement residence. However, you may not receive
an exemption on more than the equivalent of one residence
in any year.
If you are moving
to Washington, you may transfer an exemption from another
state to your new Washington residence, providing you meet
all other eligibility requirements and provide proof of the
exemption.
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How
to Apply
When to Apply
Late Filing
Refunds
Renewing exemption
Change in circumstances
When
to Apply: You may apply for the exemption program any
time during the year before the year the taxes are payable.
For example, if you want to apply for an exemption for taxes
due in 2005, you must apply no later than December 31, 2004
using 2004 income.
Late
Filing: When your application is filed after the deadline,
you must use the income from the same year as you would have
if you had filed your application on time. For example, you
would use 2004 income for a 2004 application to receive the
exemption from the 2005 taxes.
Refunds:
If you have paid prior years' taxes because of a mistake,
inadvertence, or a lack of knowledge, you may apply for a
refund by filing an application with the County Assessor.
You must file the application within three years of the date
the taxes were paid. Refunds will not be made beyond the three-year
period.
Renewing
the Exemption: After approval, the exemption applies in
the following years. You must complete a renewal application
if:
- The Assessor's office requests to verify your income
(periodically required),
- Your income indicates a different level of exemption than
you previously received,
- You sell and move to a new home
Changes in Circumstances: You must
file a Change of Status report with the Assessor's Office
if changes in your income or living circumstances affect the
exemption. Change of Status forms are available in the
County Assessor's Office.
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Appeal
Process: The County Assessor must tell you if your application
is denied. You may appeal the Assessor's decision to the County
Board of Equalization. The County Board of Equalization must
receive your appeal by July 1 or within 30 days of when the
denial notice was mailed, whichever date is later.
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