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Washington Administrative Code (Last Updated: November 23, 2016) |
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Title 458. Revenue, Department of |
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Chapter 458-16A. Property tax—Exemptions—Homes for the aging, senior citizens and disabled persons. |
Section 458-16A-130. Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Qualifications for exemption.
Latest version.
- (1) Introduction. This rule describes the qualifications a claimant must meet for the senior citizen, disabled person, and one hundred percent disabled veteran property tax exemption. In order to qualify for the exemption, the claimant:(a) Must meet age or disability requirements;(b) Must have a combined disposable income below the statutory limit amount provided in RCW 84.36.381; and(c) Must own the property and occupy it as his or her principal residence.(2) Age, retirement, and disability requirements. In order to qualify for the exemption:(a) The senior citizen claiming the exemption must be age sixty-one or older on December 31st of the year in which the claim is filed. No proof is required concerning a senior citizen's employment status to claim the exemption.(b) The disabled person claiming the exemption must be at the time of filing retired from regular gainful employment and unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve months (42 U.S.C. Sec. 423 (d)(1)(A)).(c) The veteran claiming the exemption must at the time of filing be a veteran of the armed forces of the United States with one hundred percent service-connected disability.(d) The surviving spouse or domestic partner of a claimant, who applies to continue their spouse's or domestic partner's exemption, must be age fifty-seven or older in the calendar year the claimant dies.(3) Income requirements. In order to qualify for the exemption, the claimant's combined disposable income, as defined in RCW 84.36.383 and WAC 458-16A-120, must be below the statutory limit amount provided in RCW 84.36.381.(4) Principal residence requirements. In order to qualify for the exemption, the claimant must own the property and occupy it as his or her principal residence. The claimant must occupy the principal residence at the time of filing for each year the exemption is claimed. See WAC 458-16A-100 (definitions of principal residence and residence), and WAC 458-16A-135 (supporting documents required to demonstrate the property is owned and occupied as a claimant's principal residence).
Rules
458-16A-120,458-16A-100,458-16A-135,