Washington Homestead Exemption: Senior Tax Relief and Creditor Limit

Washington has no general homestead property tax exemption for every owner-occupied home. The property tax relief tied to a residence is the income-tested exemption for senior citizens, people retired because of a disability and disabled veterans under RCW 84.36.381, plus deferral programs under chapters 84.38 and 84.37 RCW, all claimed through your county assessor. Washington's "homestead" law in chapter 6.13 RCW is something else entirely: it protects home equity from creditors, up to the greater of $125,000 or the county median sale price of a single-family home in the preceding year (RCW 6.13.030). For other states, see our guide to homestead exemptions by state.

Information last verified on 2026-10-07. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers Washington's senior citizen and disabled person property tax exemption (RCW 84.36.379 to 84.36.389), the deferral programs in chapters 84.38 and 84.37 RCW, the property tax assistance grant for widows or widowers of veterans (chapter 84.39 RCW), the creditor homestead in chapter 6.13 RCW, and a short note on the probate award in RCW 11.54.020. It does not cover county dollar income thresholds, business or nonprofit exemptions, or any other state's law.

Does Washington have a homestead property tax exemption?

No. Chapter 84.36 RCW, the state's property tax exemption chapter, has no exemption that every owner-occupant can claim. Its residence sections, RCW 84.36.379 through 84.36.389, set up one program: an income-tested exemption for senior citizens, people retired because of a disability, and certain disabled veterans.

The word "homestead" in Washington law usually means the creditor homestead in chapter 6.13 RCW. That statute defines the homestead as "real or personal property that the owner or a dependent of the owner uses as a residence" and protects it from forced sale, not from property tax (RCW 6.13.010).

If you do not meet the age, disability or veteran tests, these residence sections offer no exemption on your home. The chapter also has a narrow exemption for accessory dwelling unit improvements rented to low-income households (RCW 84.36.400), which this page does not cover.

The senior and disabled person exemption: how much it takes off

The exemption under RCW 84.36.381 works in tiers. Your combined disposable income decides your tier, and each tier removes a different slice of your home's value from property tax.

The 2026 Legislature raised the amounts in 2026 c 163 (ESSB 6162), which took effect June 11, 2026 and applies to taxes levied for collection in 2027 and later. The session law shows the older amounts as struck text.

The statute's own wording for the top tier reads: a qualifying person "is exempt from all regular property taxes on the greater of $80,000 or 80 percent of the valuation of his or her residence" (RCW 84.36.381).

The exemption also freezes your home's value for this purpose. The valuation is "the assessed value of the residence on the later of January 1, 1995, or January 1st of the assessment year the person first qualifies under this section" (RCW 84.36.381). Later market growth does not raise that frozen figure while you stay in the program.

This page does not compute a dollar saving. Your result depends on your levy rates, your frozen value and your income tier, which only your county assessor and treasurer can apply.

Who is eligible

RCW 84.36.381 sets four kinds of conditions: ownership, residence, a qualifying status (age, disability or veteran rating) and income.

• Ownership. You must own the home, including ownership in fee, a life estate or a contract purchase; a share in cooperative housing can also count.
• Residence. The home must be your principal residence, occupied for more than six months each calendar year. The residence can include a single-family unit with one accessory dwelling unit and up to one acre of land (up to five acres where land use rules require a larger lot).
• Age. The Department of Revenue's program manual says: "The applicant must be at least 61 by December 31 of the assessment year. The assessment year is the year before the tax is due."
• Disability. Alternatively, the status test is met by a person retired from regular gainful employment because of a disability.
• Surviving spouse or domestic partner. The surviving spouse or registered domestic partner of a participant can qualify at age 57 or older.

Disabled veterans: 40 percent rating from 2027

A veteran can be eligible without meeting the age test. Laws of 2025, chapter 200 (HB 1106) lowered the rating from 80 percent to 40 percent for taxes levied for collection in 2027 and later. The statute now covers a veteran "entitled to and receiving compensation from the United States department of veterans affairs at: (A) A combined service-connected evaluation rating of 40 percent or higher; or (B) A total disability rating for a service-connected disability without regard to evaluation percent" (RCW 84.36.381).

For taxes collected in 2026, the rating was 80 percent. Because a claim filed in 2026 is a claim for exemption from taxes payable in 2027 and later (RCW 84.36.385), the 40 percent rating applies to a claim filed now.

The Department of Revenue's exemption page, the posted Form 64 0002 and an older DOR brochure still listed an 80 percent rating when checked on October 7, 2026. Those materials reflect the rule for taxes collected through 2026.

Watch out: If you are a veteran rated between 40 and 79 percent, do not treat an 80 percent figure on an older DOR page or form as a bar to a claim for 2027 taxes. Your county assessor can confirm which tax year your claim covers.

The income test

Income means "combined disposable income": the income of the applicant, a spouse or domestic partner and any cotenants living in the home, reduced by a standard deduction ($7,500 each for the applicant and spouse) or by itemized medical items. You compare that figure with your county's income thresholds.

For 2027 and later, threshold 1 is the greater of the prior year's threshold or 60 percent of the county's median household income; threshold 2 is 70 percent and threshold 3 is 80 percent (RCW 84.36.381, as amended by 2026 c 163). The Department of Revenue states that "the exemption and deferral thresholds are posted for tax years 2027-2029," updated for ESSB 6162. This page does not repeat the county dollar figures; look up your county on the DOR thresholds page.

How and when to apply

You apply with your county assessor, on forms the Department of Revenue prescribes. The form is Form 64 0002, "Senior Citizen and People with Disabilities Exemption from Real Property Taxes," filed "along with all supporting documents with your county assessor." Supporting documents include the Combined Disposable Income Worksheet and, for a disability claim, proof of disability.

Washington has no single statewide filing date for this exemption. RCW 84.36.385 says a claim "may be made and filed at any time during the year for exemption from taxes payable the following year and thereafter." The age and ownership tests are measured as of December 31 of the assessment year, the year before the tax is due.

This page does not identify a statewide late-filing rule; the sections our research opened did not contain one. Your county assessor can tell you whether a late or retroactive claim is possible. The Department of Revenue keeps a list of county assessor and treasurer websites, and our Washington property records guide explains how to find your parcel record.

Renewal: the exemption is not permanent

The exemption does not renew itself indefinitely. Under RCW 84.36.385, it "continues for no more than six years unless a renewal application is filed." The assessor must send notice at least once every six years, and the renewal is due by December 31 of the year the assessor gives that notice.

You must also report a change in status, such as a move or a rise in income, to the assessor. The Department of Revenue's change-in-status form is Form 64 0018, which the form says is due within 30 days.

Moving to a new home

The exemption can follow you. RCW 84.36.381 provides that a person who "sells, transfers, or is displaced from his or her residence may transfer his or her exemption status to a replacement residence, but no claimant may receive an exemption on more than one residence in any year." The frozen value resets to the replacement home's assessed value as of January 1 of the assessment year of the transfer.

Property tax deferral for seniors and people with disabilities

Washington also lets qualifying owners postpone, rather than reduce, property taxes. Under RCW 84.38.030, "a claimant may defer payment of special assessments and/or real property taxes on up to eighty percent of the amount of the claimant's equity value in the claimant's residence."

Deferred taxes are postponed, not forgiven. The deferred amount becomes a lien that "may accumulate up to eighty percent of the amount of the claimant's equity value in the property and must bear interest at the rate of five percent per year" (RCW 84.38.100).

Eligibility follows the exemption's residence and ownership rules, with different age and income tests:

• Age 60 or older on December 31 of the filing year, or retired because of a disability (a surviving spouse, partner, heir or devisee can qualify at 57 or older).
• Income at or below the deferral threshold; for taxes collected in 2027 and later, that is the greater of the prior year's threshold or 90 percent of the county median household income.
• Ownership at filing. RCW 84.38.030 says "a claimant who has only a share ownership in cooperative housing, a life estate, a lease for life, or a revocable trust does not satisfy the ownership requirement."
• Fire and casualty insurance on the home.

You file a written declaration with the county assessor (RCW 84.38.040), using the Deferral Application for Senior Citizens and People with Disabilities and the Combined Disposable Income Worksheet. The deadline is "no later than thirty days before the tax or assessment is due or thirty days after receiving notice under RCW 84.64.050, whichever is later." The Department of Revenue lists the deferral as requiring annual renewal.

Deferral for homeowners with limited income

A second deferral, in chapter 84.37 RCW, has no age or disability test. A claimant may defer "fifty percent of special assessments or real property taxes, or both, listed on the annual tax statement" in a year when all of the conditions in RCW 84.37.030 are met, including:

• Combined disposable income of $57,000 or less in the calendar year before the declaration is filed.
• One-half of that year's taxes and assessments already paid.
• The taxes are not for the first five calendar years in which you own the home.
• Total deferrals of no more than 40 percent of your equity in the home.

You cannot defer under both chapter 84.37 RCW and chapter 84.38 RCW in the same tax year. The Department of Revenue says applications are due by September 1, the deferred amount accrues simple interest at a rate "based on an average of the federal short-term rate, plus 2%," and deferrals must be repaid when the home is sold, the applicant passes away, or the home is no longer used as the primary residence.

Property tax grant for widows or widowers of veterans

Chapter 84.39 RCW offers property tax assistance to certain surviving spouses of veterans. The Department of Revenue describes it this way: "The qualifying applicant receives assistance for payment of property taxes in the form of a grant." The grant is not repaid if the claimant lives in the home until at least December 15 of the grant year.

Per the Department of Revenue, the applicant must be the widow or widower of a veteran who died of a service-connected disability, was rated 100 percent disabled by the VA for 10 years, was a former prisoner of war rated 100 percent for one year, or died on active duty. The applicant must also be 62 or older or retired by disability, not remarried, and own and occupy the home. "Beginning in 2025," the applicant must "have combined disposable income of Income Threshold 3 or less for your county."

You apply on the Property Tax Assistance Claim Form for Widows/Widowers of Veterans with a Combined Disposable Income Worksheet, and the grant is renewed annually. The Department of Revenue's Property Tax Division answers questions at 360-534-1400.

Is there a cap on assessment increases?

Not on your home's assessed value. Washington limits the growth of each taxing district's regular levy, not individual parcel assessments. RCW 84.55.010 requires that "the regular property taxes payable in the following year do not exceed the limit factor multiplied by the amount of regular property taxes lawfully levied," with additions such as new construction.

That version of RCW 84.55.010 is effective until January 1, 2028. The only freeze on a home's value is the one built into the senior and disabled exemption described above.

Losing the exemption and wrongful claims

The assessor can deny a claim, and a denial can be appealed. If an exemption was granted on wrong information, RCW 84.36.385 says "the taxes must be collected subject to penalties as provided in RCW 84.40.130 for a period of not to exceed five years."

Signing a false claim with intent to defraud or evade tax is treated as perjury under chapter 9A.72 RCW. Report any change in status on Form 64 0018 within the time the form sets.

The creditor homestead: a different law

Washington's homestead exemption from creditors, in chapter 6.13 RCW, has nothing to do with property tax. It limits how much of your home equity a judgment creditor can reach through an execution or forced sale.

How much. Under RCW 6.13.030, "the homestead exemption amount is the greater of: (a) $125,000; (b) The county median sale price of a single-family home in the preceding calendar year." A third prong sets no dollar limit against a state judgment for another state's income tax on a Washington resident's pension or retirement benefits. The amount is measured as net value after senior liens.

Because the second prong tracks each county's median sale price, the protected amount differs by county and changes each year. Our research did not capture current county median figures, so this page does not state a number above the $125,000 floor.

No acreage limit. The homestead is limited by value, not size. RCW 6.13.010 includes "improved or unimproved land, regardless of area, owned with the intention of placing a house or mobile home thereon and residing thereon."

No declaration for an occupied home. Property "is automatically protected by the exemption described in RCW 6.13.070 from and after the time the real or personal property is occupied as a principal residence by the owner" (RCW 6.13.040). A recorded declaration of homestead is needed only for land you do not yet occupy, such as a lot you plan to build on.

Debts it does not stop. Under RCW 6.13.080, the exemption is "not available against an execution or forced sale in satisfaction of judgments obtained: (1) On debts secured by mechanic's, laborer's, construction, maritime, automobile repair, material supplier's, or vendor's liens." Other listed exceptions include mortgages and deeds of trust signed by both spouses, child support or maintenance orders, Medicaid recovery debts, condominium and homeowners association liens, and unremitted sales and use taxes.

In bankruptcy. Washington has not opted out of the federal exemptions. The U.S. Bankruptcy Court for the Western District of Washington explains that "a debtor can choose to use either the state exemptions or the federal exemptions, but cannot mix and match between the two." For residency rules and how the homestead plays out in a case, see our Washington bankruptcy guide.

The probate award for a surviving spouse

When a homeowner dies, a surviving spouse or registered domestic partner, and dependent children, may petition for a basic award from the estate under RCW 11.54.020. The statute sets a floor: "For 2024 and each calendar year thereafter, the amount of the basic award shall not be less than an amount that is calculated as follows: $125,000 multiplied by the inflation factor and then rounded to the nearest $1,000." See our Washington probate guide for how awards fit into an estate.

Related

• Homestead exemptions by state
• Washington bankruptcy exemptions and process
• Washington probate
• Washington property records

Disclaimer: This article provides general legal information about Washington law, including RCW 84.36.381 to 84.36.389, chapters 84.37, 84.38 and 84.39 RCW, chapter 6.13 RCW and RCW 11.54.020, as verified on 2026-10-07. It is not tax or legal advice. For your specific situation, contact your county assessor, the Washington Department of Revenue, or a lawyer licensed in Washington.

Last updated: 2026-10-07.

Frequently Asked Questions

Does Washington have a homestead property tax exemption?

Not for every homeowner. Washington's residence-based property tax relief is the income-tested exemption for seniors, people retired by disability and qualifying disabled veterans under RCW 84.36.381, plus deferrals under chapters 84.38 and 84.37 RCW.

How much is the senior property tax exemption in Washington?

For taxes collected in 2027 and later, the lowest income tier is exempt from regular property taxes on the greater of $80,000 or 80 percent of the home's frozen value, and the middle tier on the greater of $70,000 or 45 percent, capped at $200,000 (RCW 84.36.381, as amended by 2026 c 163). Through 2026 the amounts were the greater of $60,000 or 60 percent, and the greater of $50,000 or 35 percent capped at $70,000.

When is the deadline to apply for the senior exemption in Washington?

There is no single statewide date: RCW 84.36.385 allows a claim at any time during the year for exemption from taxes payable the following year. Eligibility is tested as of December 31 of the assessment year, so ask your county assessor about timing and any late filing.

Do I have to reapply for the Washington senior exemption?

Yes, periodically. Under RCW 84.36.385 the exemption continues for no more than six years unless you file a renewal application, which is due by December 31 of the year the assessor sends notice, and you must report any change in status.

What disability rating do veterans need for the Washington property tax exemption?

For taxes collected in 2027 and later, a combined service-connected rating of 40 percent or higher, or a total disability rating (RCW 84.36.381, as amended by Laws of 2025, ch. 200). For taxes collected in 2026 the rating was 80 percent. A claim filed in 2026 applies to taxes payable in 2027, so the 40 percent rating applies to claims filed now; some Department of Revenue materials have not been updated.

Does the Washington homestead exemption protect my house from creditors?

The creditor homestead under RCW 6.13.030 protects home equity up to the greater of $125,000 or the county median sale price of a single-family home in the preceding calendar year. It applies automatically once you occupy the home as your principal residence (RCW 6.13.040), but it does not stop mortgages, mechanic's liens, child support or the other debts listed in RCW 6.13.080.

Can I use the federal bankruptcy exemptions in Washington?

Yes. Washington has not opted out, so a debtor chooses either the Washington exemptions or the federal exemptions, but cannot mix the two, according to the Western District of Washington bankruptcy court.