Businesses owned by sole proprietors, who are head of a family, are eligible to receive an exemption on their first $15,000 of the actual value of their assessable personal property.  This exemption is not available to partnerships or corporations.

 To be considered the head of a family, the owner must meet one of the following conditions:

1. Currently receiving an old age pension under Washington laws
2. A citizen of the U.S., over the age of 65, and have lived in Washington continuously for ten years
3. A married person
4. A widow/widower still residing in the residence occupied by him/her while married
5. A person who has under his/her care and maintenance any one of the following people: 

• His/Her minor child or grandchild
• The minor child/grandchild of his/her deceased spouse
• A minor brother/sister
• A minor child of a deceased brother/sister
• Father, mother, grandfather or grandmother
• The father, mother, grandfather or grandmother of your deceased spouse
• An unmarried sister
• Any of the relatives mentioned in this list who is at least 18 but is unable to take care of or support themselves