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Island County > Assessor's Department > Senior/Disabled Exemptions

Island County Senior​​/Disabled Residents


Under the exemption program, your property taxes are reduced. First, the value of your residence is frozen for property tax purposes and you are exempt from all excess levies and Part 2 of the state school levy. Depending on your income, you may also be exempt from a portion of the regular levies.

If you have any questions regarding the exemption program, contact Hannah Kaiser at the Island County Assessor's office at 360-678-7853. If you have questions regarding the taxes please contact the Island County Treasurer at 360-679-7302.

Senior/Disabled Exemption Program Overview

If you are a senior citizen or disabled person with your primary residence in Washington State (own and occupy more than 9 months a year) (VACANT LAND does not qualify) this program offers a reduction in property tax based on eligibility.

For details about the program click here.

ELIGIBILITY REQUIREMENTS:

To be eligible for this program you must meet the age or disability, ownership, occupancy, and income requirements. Your application must include proof of your age or disability and income.

EXEMPTION LEVELS:

Tier 1$0-$30,000:Exempt from regular property taxes on $60,000 or 60% of the valuation whichever is greater plus exempt from 100% of excess levies
Tier 2$30,001-$35,000:Exempt from regular property taxes on $50,000 or 35% of the valuation whichever is greater not to exceed $70,000 plus exempt from 100% of excess levies
Tier 3$35,001-$40,000:Exempt from 100% of excess levies and Part 2 of the State School Levy

AGE OR DISABILITY

You must meet one of the following by December 31st of the assessment year:

  • Age 61 OR
  • 80% military service-connected disability, OR
  • Social Security-deemed disabled or letter of disability from your doctor (Proof of age or disability, including date deemed disabled, must be submitted with the application) ​

AND

OWNERSHIP & RESIDENCY

You must own the home in Washington State for which the exemption is claimed in total (fee owner), as a life estate (including a lease for life), or by contract purchase by December 31 of the assessment year. You must also reside in your home for at least 6 months in 2016, 2017, and 2018 in order to qualify for an exemption on your 2017, 2018, and 2019 taxes and must reside in your home for at least 9 months in 2019 in order to qualify for an exemption on your 2020 taxes.

A home owned jointly by a married couple, a registered domestic partnership or by co-tenants is considered owned by each spouse, domestic partner, or co-tenant. Only one person must meet the age or disability requirements. A co-tenant is a person who resides with the claimant and has ownership interest in the residence. Income information for the co-tenant must be provided.

  • The property must be your primary residence at the time of your application and you must occupy the home for more than nine months each year.
  • Properties used as a vacation home are not eligible for the exemption program.
  • Vacant land does not qualify for the program

​AND

INCOME

Your annual combined disposable income cannot exceed $40,000

  • This includes ALL household income - including social security
  • You must provide documentation for all income recieved by you, your spouse or domestic partner and any co-tenants.
Current income thresholds are for tax years 2020-2024. Income thresholds will be reevaluated every five years by the State Legislature. The next adjustment will be made by March 1, 2024.

TO APPLY, PLEASE BRING YOUR:

  • IRS Tax Return or an official IRS Transcript (bring all pages for years listed above) & Supporting Documents
  • Photo ID (example: ID Card, Driver's license or Passport)

 IF NO TAX RETURN WAS FILED THEN GATHER THE ITEMS FROM BELOW THAT PERTAIN TO YOU:

  • Social Security end-of-year 1099 form
  • Pension or Annuity end-of-year 1099 form
  • Interest Income end-of-year 1099 form
  • IRA Income
  • Disability letter from Social Security or Doctor
  • Unemployment Benefits
  • VA Disability Letter
  • Military Benefits
  • Life Estate Documents
  • Revocable, Irrevocable or Living Trust Documents
  • Receipts of any other income you might be receiving within your household (this includes rentals)
  • Out of pocket Prescription Drug costs for the year
  • Prescription costs (that you had to pay for) for the year (s) listed at top of this sheet (call your pharmacy and ask for a print-out)
  • Receipts for in-home care such as lawn care, house cleaning, window washing, Life Alert, and any daily/weekly/monthly in-home nurse visits
  • Receipts for nursing home care or adult family home care
  • Receipts for in home care equipment either rented or purchased

ALLOWABLE DEDUCTIONS:

We may be able to deduct any non-reimbursed expenses paid by you, your spouse or domestic partner for things such as:

  • Nursing home (example: rehab for stroke or hip or shoulder replacement etc.)
  • Adult Family Home
  • In-home care (example: nurse visits, lawn mowing, windows, house cleaning, etc.)
  • Prescriptions (that you had to pay for out-of-pocket)
  • Insurance premiums for Medicare (paid through Social Security) (Supplemental insurance does not count unless it is for Part D)

Click on the link below to see and print out the form needed.

 
THESE FORMS ARE BEST UTILIZED WHEN VIEWED USING MICROSOFT INTERNET EXPLORER

RENEWALS:

Currently, the renewal of your senior and disabled property tax exemption is once every five years in Island County, once you get on the rotation schedule. For example, a new applicant in 2020 who lives in the Cycle area 1 will renew in 2020 and then again in 2027.  Our office will mail you the renewal form.

When you file is based on the area you live, which is determined by the map shown below:



  • If you live in Cycle area 1, you will file in 2022
  • If you live in Cycle area 2, you will file in 2023
  • If you live in Cycle area 3, you will file in 2024
  • If you live in Cycle area 4, you will file in 2020
  • If you live in Cycle area 5, you will file in 2021

Click on the following links to see and print out the forms needed.

THESE FORMS ARE BEST UTILIZED WHEN VIEWED USING MICROSOFT INTERNET EXPLORER

CHANGE IN STATUS:

You must notify us whenever there is a change in status for the following reasons:

  • Change in income level
  • Change in living circumstances
  • Death of a spouse, domestic partner or applicant
  • If your income was substantially reduced (or increased) for at least two months before the end of the year and you expect that change in income to continue indefinitely

You can use this form to report the change.

THESE FORMS ARE BEST UTILIZED WHEN VIEWED USING MICROSOFT INTERNET EXPLORER

PROPERTY TAX DEFERRALS FOR SENIOR CITIZENS & DISABLED:

Under the Deferral Program, the Washington State Department of Revenue pays the property taxes and/or special assessments on your behalf.

The deferred amount, plus interest (5% a year), becomes a lien in favor of the state until the total amount is repaid. Property tax deferral is available for property taxes and /or special assessments on your primary residence and up to five acres of land. Mobile homes may qualify even if the land where the mobile home is located is leased or rented.

You must first apply for the Senior/Disabled Exemption to reduce your taxes before applying for the Deferral Program. Minimum qualifications for the Deferral Program are 60 years of age by December 31 st of the year you are applying or disabled, must own the home and reside in the home for more than 6 months out of the year and have income less than $40,000. For more information regarding the program please click here.

THESE FORMS ARE BEST UTILIZED WHEN VIEWED USING MICROSOFT INTERNET EXPLORER

LIMITED INCOME DEFERRAL:

Under the Deferral Program, the Washington State Department of Revenue pays the property taxes and/or special assessments on your behalf.

The deferred amount, plus interest (2% a year), becomes a lien in favor of the state until the total amount is repaid. This deferral is to assist in paying your second half taxes. In order to apply for this Deferral your first half property taxes must be paid in full. Property tax deferral is available for property taxes and /or special assessments on your primary residence and up to five acres of land. Mobile homes may qualify even if the land where the mobile home is located is leased or rented.

APPLICATION SUBMITTAL:

You can mail your information to the Assessor’s office, or drop off your application in person at either the Coupeville or Camano Annex.

  • Coupeville Street address – 1 NE 7 th Street, Suite 208
  • Coupeville Mailing address – PO Box 5000, Coupeville WA 98239
  • Camano Annex address – 121 NE Camano Drive

For more information contact H.Kaiser@islandcountywa.gov  or call 360-678-7853