Seniors and Persons with Disabilities- Property Tax Deferral

If you are a senior and/or disabled with your primary residence in Washington State, you may be eligible to postpone the payment of your property taxes and/or special assessments.  If you qualify for the program, the Washington State Department of Revenue pays the property taxes on your behalf.  The deferred amount, plus interest, becomes a lien in favor of the state until the total amount is repaid.

The Assessor's Office administers the program on behalf of the Department of Revenue according to state statute (RCW 84.38) and administrative code (WAC 458-18).  To be approved for a deferral of taxes, a taxpayer must apply for the program and meet the qualifications for approval.  To learn more about the program, consult the Department of Revenue brochure titled "Property Tax Deferral for Seniors and Persons with Disabilities."

senior and worker

 

You may defer up to 80 percent of the equity in your property, providing you meet all qualifications and maintain adequate insurance coverage (the State of Washington Department of Revenue must be listed as the "Loss Payee" for the value of your dwelling to be included in the equity calculation).

You are not eligible to defer property taxes for vacation homes or for properties where you only have a share in cooperative housing, a life estate, a lease for life or a revocable trust.

Qualifications

To qualify for a deferral of taxes this year, you must meet the following qualifications:

  • You are at least 60 years of age at the time the claim is filed (or by December 31 of the filing year), or you must be unable to work due to disability
  • You are, at the time of filing, the owner of the property, and you must occupy the home as your principal place of residence for more than 6 months each year (an irrevocable trust may qualify)
  • Your annual household disposable income may not exceed $65,548.
  • You must keep in force a fire and casualty insurance policy in an amount large enough to protect the interest of the State of Washington

To Apply

To file an application for this program, complete a Deferral Application for Seniors and Persons with Disabilities and a Combined Disposable Income Worksheet at least 30 days before your tax payment is due. Everyone with an ownership interest in the property must sign the application form. 

  • A copy of your driver’s license or other approved documentation showing your residence and birth date,
  • A disability award notice showing the date of determination (if applicable), 
  • A death certificate, if an owner is deceased or if applying as a qualified widow/widower,
  • Your complete IRS federal tax return (if filed), all W-2s, and all 1099s, and any additional proof of income to the household,
  • Copies of all mortgage balance statements, including reverse mortgages,
  • Copies of your Fire and Casualty policy documents,
  • Copies of any out-of-pocket prescription drug expenses (receipts or pharmacy printouts) for the year prior to the year of requested reduced taxes, and
  • Copies of any allowable deduction expenses (Medicare premiums, in-home nursing care, etc.).

Mail your completed and signed application along with copies of the documents listed above to:

Clark County Assessor's Office
Attn:  Seniors and Persons with Disabilities Deferral Program
PO Box 5000
Vancouver, WA  98666-5000

Help in Applying

If you prefer, you may contact us with your questions via email at deferral@clark.wa.gov.  We can also be reached by phone at 564.397.2391, option 4.

Repaying the Deferral:

The deferred amount and interest must be repaid when one of the following occurs:

  • You transfer or convey your property to someone else,
  • You no longer permanently reside at the residence,
  • Your property is condemned,
  • You no longer maintain fire and casualty insurance listing the Washington State Department of Revenue as a loss payee in an amount that is sufficient to protect the interest of the state, and the deferred amount exceeds 100 percent of your equity in only the land value, or
  • Upon your death, unless your surviving spouse, domestic partner, heir, or devisee is at least 57 years old, meets the qualifications for the deferral, and files an application with the county assessor within 90 days of your death.