Property Tax Exemptions for Senior Citizens and Disabled Persons
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The Senior Citizen and Disabled Person Property Tax Exemption Program freezes the value of your residence, exempts all excess levies, and may exempt a portion of regular levies.
The program results in:
- Freezing the value of your residence for the initial year of the application, and
- provides you with a reduction in your property taxes.
The Assessor-Treasurer will continue to annually determine the market value of the property. However, you will only be billed for taxes on the frozen value.
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When to Apply:
You may apply for the exemption program during the year before the year the taxes are due and payable.
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ELIGIBILITY REQUIREMENTS
Age or Disability:
To qualify for the Senior Citizen Exemption, you must be at least 61 years old on December 31 of the year in which you apply.
There is no age limit for the Disabled Person Exemption but you must be unable to work because of a physical disability. You must send a doctor's statement with your application as proof of disability.
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Ownership:
These exemptions are available for your principal home and up to one acre of land adjoining the home. A mobile home may qualify as your residence, even if you do not own the land where the mobile home is located.
The property must be your principal place of residence at the time you apply for the exemption and must be owner occupied for at least six months each year.
Your residence may qualify even if you are temporarily in a hospital, licensed nursing home, assisted living, or adult care facility. You may rent your residence to someone else during your hospital or nursing home stay, if the income is used to pay the hospital or nursing home costs (documentation necessary).
Property used as a vacation home is not eligible for the exemption program.
A home owned by a married couple or by co-tenants is considered owned by each spouse or co-tenant. A co-tenant is a person who has an ownership interest in the residence and resides in the residence. Only one person must meet the age or disability requirement.
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Household Income:
Your annual household income may not exceed $35,000.
Household income includes your disposable income, that of your spouse, and any co-tenants. Household income does not include:
- The income of a person other than a spouse who does not have an ownership interest and lives in your home. However, the application must show any income that a person contributes to the household, or
- The income of a person who has an ownership interest and lives elsewhere. However, if someone living elsewhere has any ownership interest, the amount of your exemption will be based on the percentage of your interest in the property.
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COMPUTING INCOME
The maximum amount of annual income you may receive to qualify for the exemption is $35,000. The disposable income you receive during the year in which you apply determines your eligibility. Disposable income includes all sources, whether or not they are taxable for federal income tax purposes. Losses and depreciation may not be deducted. Some of the most common sources of income include:
- Wages, salaries, and tips
- Social Security benefits
- Railroad retirement benefits
- Pension and annuity receipts, including retirement bonds, distributions from Individual Retirement Accounts, and distributions from Keogh plans.
- An annuity is a payment of a fixed sum of money received at regular intervals. Some examples of annuity payments include unemployment compensation, disability payments, and welfare receipts (excluding amounts received for the care of dependent children).
Interest and dividend receipts.
- Business income. Depreciation and business losses may not be deducted.
- Rental income. Depreciation and rental losses may not be deducted.
- Capital gains.
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Deductions From Income:
To determine your disposable income, you may take deductions for the following:
- Capital gains you receive from the sale of your principle residence, if the gain is reinvested in a replacement principle residence.
- Non-reimbursed amounts you pay for your spouse, yourself, or co-tenant to live in a licensed nursing home, assisted living, or adult care facility.
- Non-reimbursed amounts paid for prescription drugs for yourself, your spouse, or co-tenant.
- Non-reimbursed amounts you pay for goods and services that allow you, your spouse, or co-tenant to receive in-home care. The care received must be similar to the care provided by a licensed nursing home, assisted living, or adult care facility.
- In-Home medical treatment, physical therapy, Meals on Wheels (or similar meal delivery service), and personal care. Personal care includes assistance with preparing meals, getting dressed, eating, taking medications or areas of personal hygiene.
- Special furniture and equipment, such as wheelchairs, hospital beds, and oxygen.
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Exemptions:
Category C - $30,001 to $35,000
When your annual income for the application year is $35,000 or less, your home will be exempt from all excess or special levies except the Emergency Medical Services Levy. Excess or special levies are in addition to regular levies. They require voter approval and provide money for a specific purpose, such as school bonds and maintenance and operation levies.
Category B - $25,001 to $30,000
When your household income is between $25,001 and $30,000 you are exempt from regular levies, except the Emergency Medical Services Levy, for $50,000 or 35% of the assessed value, whichever is greater, not to exceed $70,000 of assessed value.
Category A - $25,000 or less
When your household income is $25,000 or less, you are exempt from regular levies, except the Emergency Medical Services Levy, on the first $60,000 or 60% of your home's assessed value, whichever is greater.
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Death of the Applicant:
The exemption is canceled at the date of death. The taxes will be recalculated without the exemption. Your surviving spouse may continue to receive the exemption if he or she is at least 57 years old and meets all the other eligibility requirements.
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HOW TO APPLY
The Pierce County Assessor-Treasurer's office administers this program. Applications are available online or by contacting the Senior Citizen and Disabled Person Exemption Department Hotline (253) 798-2169 or may be picked up at the Assessor-Treasurer's office located at 2401 South 35th Street, Room 142, Tacoma WA 98409-7498. Office hours are 8:30 a.m. to 4:30 p.m.
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Renewals:
After approval, the exemption applies until a new application is required. This happens:
At least once every four years. A Renewal Application packet will be mailed to you in your year of renewal. (See Renewal and Status Change Schedule below.); or
When you sell your property and move to a new home; or
When a change in status occurs.
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Status Change Notices:
A Status Change Notice will be mailed to participants during their non-Renewal years. (See Renewal and Status Change Schedule below.) You must complete and returned the Status Change Notice if your income category or eligibilty has changed.
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2401 South 35th Street Room 142
Tacoma, WA 98409
Hours: 8:30 - 4:30
Customer Service Hotline (253) 798-6111
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