State Tax Day - Current, S.28, Washington—Property Tax: Senior Citizen Property Relief Program Amended, (Mar 25, 2026)
Washington has expanded the senior citizen property tax relief program. Qualifying property owners are exempt from 100% of the state property tax. The qualifying income threshold percentages are increased by ten percentage points. In addition, the threshold percentage for the deferral program is increased by 15 percentage points.
The amount of assessed value used in determining the amount of regular property tax relief under income thresholds 1 and 2 are increased as follows: (i) applicants qualifying under income threshold 1 receive an exemption on the greater of $80,000 or 80 percent of the assessed valuation and (ii) applicants qualifying under income threshold 2 receive an exemption on the greater of $70,000 or 45 percent of the assessed valuation with a $200,000 maximum.
Combat-related special compensation is excluded from the determination of disposable income. A standard deduction option in the amount of $7,500 for individuals and an additional $7,500 for spouses and domestic partners, is available for determining combined disposable income.
Up to $6,000 in rental payments may be deducted in the calculation of disposable income if the payments are derived from renting a living space in the person's principal place of residence.
For the enacted bill, see the legislative website.
S.B. 6162, Laws 2026, effective June 11, 2026, applicable to taxes levied for collection in 2027 and after