If you own and live in your King County home, are at least 61 years old (or retired due to disability, or a qualifying disabled veteran), and your household’s combined disposable income is $101,000 or less, you likely qualify for the King County property tax exemption for seniors and people with disabilities. Depending on your income tier, the program can shield tens of thousands of dollars of your home’s assessed value from regular property taxes or wipe out excess and voter-approved levies entirely.
Who Qualifies
You need to fit one of three categories. You’re at least 61 by December 31 of the year you file the claim. You’ve retired from regular employment because of a physical or mental disability, at any age. Or you’re a veteran with a combined service-connected disability rating of 80 percent or higher, or a total disability rating for a service-connected disability, from the U.S. Department of Veterans Affairs.1Washington State Legislature. RCW 84.36.381 – Exemptions – Residences of Senior Citizens and Persons Retired From Gainful Employment Because of Disability
On top of the personal qualification, you have to own the home and use it as your principal residence, living there at least nine months of each calendar year. Ownership can be in fee, as a life estate, or through a contract purchase. The exemption covers the land beneath the home up to one acre, extending to as much as five acres only where local land use rules require the larger parcel for residential use.1Washington State Legislature. RCW 84.36.381 – Exemptions – Residences of Senior Citizens and Persons Retired From Gainful Employment Because of Disability
The Three Income Thresholds and What Each One Saves You
King County sets its own income limits tied to local median household income, and where you fall determines the size of your break. For tax years 2027 through 2029, the King County thresholds are:
- Threshold 1 — income of $76,000 or less. You’re exempt from all regular property taxes on the greater of $60,000 or 60 percent of your home’s assessed value. This is the deepest level of relief.
- Threshold 2 — income of $89,000 or less. You’re exempt from all regular property taxes on the greater of $50,000 or 35 percent of your home’s assessed value, capped at $70,000 of valuation.
- Threshold 3 — income of $101,000 or less. You’re exempt from all excess property taxes, the additional state property tax, and voter-approved portions of regular property taxes where the local jurisdiction opted in.
The tier structure is set by RCW 84.36.381, and the Washington Department of Revenue publishes the exact dollar thresholds by tax year. If you’re applying for the 2026 tax year, verify the current figures on the Department of Revenue’s threshold page before you calculate your tier.2Washington Department of Revenue. Income Thresholds for Senior Citizen and Disabled Persons Property Tax Exemption and Deferral
How Your Income Is Actually Counted
Read this section carefully, because it’s where people who think they earn too much often turn out to qualify. The program uses “combined disposable income,” which is broader than federal adjusted gross income. Start with your AGI, then add back Social Security benefits, veterans benefits, pensions and annuities, tax-exempt interest from state and municipal bonds, capital gains, and gifts or inheritances above a Department-set threshold. Your spouse’s or domestic partner’s income counts. So does any co-tenant’s income.3Washington State Legislature. RCW 84.36.383 – Definitions
Then you subtract a substantial list of medical and care expenses:
- Medicare premiums for Parts A, B, C, and D, plus Medigap supplemental policy premiums (half of Medicare premiums, per the worksheet instructions).
- Prescription drugs ordered by an authorized practitioner, plus insulin.
- In-home care: medical treatment, physical therapy, personal care assistance, household care, and meals-on-wheels, where the care resembles what you’d receive in a nursing home.
- Durable medical equipment, mobility devices, prosthetics, medically prescribed oxygen, nebulizers, kidney dialysis devices, and ostomic items.
- Nursing home, assisted living, or adult family home costs.
- Long-term care insurance premiums and cost-sharing amounts applied to your health plan’s out-of-pocket maximum.
Someone with $85,000 in gross household income who spends $12,000 on prescriptions, Medicare, and in-home care can land under Threshold 1 after the deductions. Use the Department of Revenue’s Combined Disposable Income Worksheet to run your own numbers before you conclude you don’t qualify.4Washington Department of Revenue. Combined Disposable Income Worksheet
How to Apply
The fastest route is the King County Senior Exemption Portal at senior-exemption.kingcounty.gov, where you can upload documents, enter income and expenses, and sign electronically. You’ll get a confirmation number to track the application.5King County. Senior Exemption Portal For a paper application, call the Assessor’s office at 206-296-3920 or mail the completed form to King County Assessor’s Office, 500 Fourth Avenue, Room 708, Seattle, WA 98104. Paper takes longer; allow several months. Once approved, the Assessor sends a notification letter that spells out your specific reduction.
Have everything gathered before you start:
- A government-issued ID showing your date of birth. If applying based on disability, a physician’s certification or VA documentation of your rating.
- Your prior year federal tax return with all schedules. If you don’t file federally, provide SSA-1099s, pension statements, and 1099s for interest and dividends.
- Pharmacy summaries, Medicare premium statements, in-home care receipts, and any other deductible medical expenses.
- Your parcel number, which is on your tax bill or assessment postcard. Condo and mobile home owners who can’t find it can call 206-296-3920.
The Assessor’s instructions stress completing every section and attaching supporting documents; incomplete applications stall.6King County. Senior Citizen and People with Disabilities Exemption Program Instructions
Surviving Spouses, Domestic Partners, and Moving
If your spouse or domestic partner was receiving this exemption when they died, you can continue the benefit if you were at least 57 in the year of death and you otherwise meet the requirements. You’ll need to submit a new application in your own name.1Washington State Legislature. RCW 84.36.381 – Exemptions – Residences of Senior Citizens and Persons Retired From Gainful Employment Because of Disability
Selling your home doesn’t end your eligibility permanently, but the exemption won’t follow you automatically. If you move to another Washington residence, file a full new application and choose the transfer option. You can’t hold exemptions on two properties in the same year.7King County Assessor. Senior Citizen and People with Disabilities Reduction in Property Taxes Status Change Application
Reporting Changes and the Penalties for Not
Once you’re enrolled, you’re legally required to notify the Assessor of any change that could affect eligibility: income rising above Threshold 3, selling the home, adding a co-tenant whose income pushes you over, no longer meeting the disability criteria, or moving out. The statute doesn’t fix a number of days; it simply requires that you report the change.8Washington State Legislature. RCW 84.36.385 – Exemptions – Claims – Review of Claims
The consequences for a false claim or an unreported change are serious. You face a $200 penalty plus repayment of the taxes you should have owed, with interest at one percent per month from the date the tax was originally due.1Washington State Legislature. RCW 84.36.381 – Exemptions – Residences of Senior Citizens and Persons Retired From Gainful Employment Because of Disability The certification you sign on the application also warns that any exemption granted on erroneous information can be recovered as back tax for up to five years, plus a 100 percent penalty. If your claim is denied, tax and interest are due within 30 days of the denial.7King County Assessor. Senior Citizen and People with Disabilities Reduction in Property Taxes Status Change Application
If Your Income Is Too High: Deferral
If you’re over the exemption thresholds, look at the property tax deferral program. Deferral doesn’t reduce your bill; it postpones payment. Deferred taxes become a lien on your home and accrue simple interest at the federal short-term rate plus two percent, repaid when you sell, move, or pass away.9Washington Department of Revenue. Property Tax Exemptions and Deferrals For King County, the deferral income threshold for tax years 2027 through 2029 is $113,512.2Washington Department of Revenue. Income Thresholds for Senior Citizen and Disabled Persons Property Tax Exemption and Deferral You need to have owned a Washington home for at least five years and hold enough equity to secure the state’s interest.
Appealing a Denial
If the Assessor denies your application, you can appeal to the King County Board of Appeals and Equalization using the Exemption Petition form on the Board’s website or at 516 Third Avenue, Room 1222, Seattle, WA 98104.10King County. Property Tax Assessment Appeals Forms The burden is on you to show the Assessor got it wrong. Bring your income records, medical expense receipts, disability documentation, and anything else establishing eligibility. Both sides present evidence and respond at the hearing. If you missed the appeal deadline, the Board can waive it, but you’ll need to show a valid reason for the delay.