2008 Legislation Affecting Your Eligibility for
Property Tax Relief - Substitute Senate Bill 5256
What does the new legislation do?
Disposable income is used to determine eligibility for certain property tax relief programs. Substitute Senate Bill 5256 excluded veterans’ disability, dependency and indemnity compensation benefits from the calculation of disposable income. This legislation does not change the income cap or limit, or any other eligibility requirement for individual property tax relief programs.
When does the new legislation take effect?
The new legislation is effective for taxes levied for collection in 2009 and thereafter.
How does the new legislation affect my eligibility for programs that provide property tax relief based on combined disposable income?
Military retirement pay still has to be included in disposable income, but beginning with the 2008 income year, veterans’ disability benefits and dependency and indemnity compensation will be excluded. Disposable income in 2008 is used to determine eligibility for tax relief in 2009.
If my disability rating is less than 100 percent, will my disability compensation still be excluded from my disposable income?
There is no requirement for a specific disability rating. This type of income is now excluded regardless of the rating.
Which property tax relief programs are affected by the change?
This change affects all of the programs that use the “disposable income” definition provided in Revised Code of Washington 84.36.383(5). The following programs are affected:
- Exemption Program for Senior Citizens, Disabled Persons, and Veterans with 100% Service-Connected Disability
- Deferral Program for Senior Citizens and Disabled Persons
- Deferral Program for Homeowners with Limited Income
- Assistance Program for Widows and Widowers of Veterans
What are the eligibility requirements for the Property Tax Exemption Program?
To qualify for the Exemption Program, you must be at least 61 years of age OR disabled OR a disabled veteran with a 100 percent service-connected disability. You must also own and occupy your residence and your combined disposable income must be $35,000 or less.
How soon can I apply for property tax relief for 2009 and when are applications due?
In November 2008, updated forms and publications will be available at your county assessor’s office or on the Department of Revenue website at: http://dor.wa.gov/content/GetAFormOrPublication/.
You can use the following table to find the application due date.
Program |
Application Due |
Property Tax Exemption for Senior Citizens, Disabled Persons, and 100% Disabled Veterans |
December 31, 2009
(Many assessors ask that you wait until you have all income documentation.) |
Grant Program for Widows and Widowers of Veterans |
30 days before the tax is due (March 31, 2009) |
Deferral Program for Seniors and Disabled Persons |
30 days before tax or special assessment is due (Payment dates can vary on special assessments. March 31, 2009 for regular taxes) |
Deferral Program for Homeowners with Limited Incomes |
September 1, 2009 |
Who can I contact for more information?
For questions about the laws and rules governing the property tax relief programs, contact the Department of Revenue at (360) 570-5900.
If you need an application form or have questions about the application process, please contact your local county assessor. You can find the phone number on your annual notice of assessed value or by looking in the local county government pages of your telephone book.
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