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Washington · Property taxWashington senior and disabled property tax exemption: who qualifies and moving it to a new home

Washington's property tax exemption for seniors, people with disabilities and certain veterans is claimed by the owner, not inherited from the seller. The claimant must own the residence – in fee, as a life estate or by contract purchase – and occupy it as a principal residence when filing, and must be 61 or older by December 31 of the filing year, retired from regular gainful employment because of disability, or a veteran receiving VA compensation at a combined service-connected rating of 40% or higher or a total disability rating; a surviving spouse or domestic partner of an exempt person qualifies at 57. Within the income thresholds based on combined disposable income (RCW 84.36.383), the exemption covers excess levies, the state school levy and certain voter-approved regular levies, and regular taxes on the greater of $70,000 or 45% of the residence's value, up to $200,000 – or, at the lowest income threshold, on the greater of $80,000 or 80%. The valuation is frozen at the January 1 assessed value of the first year the person qualifies. A person who sells, transfers or is displaced from the residence may transfer the exemption to a replacement residence – valued at its January 1 assessed value in the year of transfer – but no one may receive it on more than one residence in a year (RCW 84.36.381). A claim may be filed any time during the year for taxes payable the following year, on Department of Revenue forms; the exemption lasts no more than six years without a renewal application, and the owner must report any change in status to the county assessor (RCW 84.36.385).

What the statutes set

  1. Who qualifies (RCW 84.36.381(1)–(3))

    Owner-occupant 61 or older, retired by disability, or a veteran rated 40% or totally disabled.

  2. Amount (RCW 84.36.381(5))

    Excess and state school levies, plus regular taxes on part of the value, by income threshold.

  3. New home (RCW 84.36.381(1)(a), (6))

    A seller may transfer the exemption; the new home is valued as of January 1 of the transfer year.

  4. Filing (RCW 84.36.385)

    Any time in the year for the next year's taxes; renewal at least every six years.

What the TC does for a Washington buyer or seller on the exemption

  • Ask whether the seller has the senior or disabled exemption – the buyer's taxes may be higher than the seller's bill.
  • Tell a qualifying buyer who is moving that the exemption can be transferred to the replacement residence.
  • Add a post-closing reminder to file with the county assessor for the following year's taxes.

Questions about Washington's senior property tax exemption

Can a Washington senior take the property tax exemption to a new house?

Yes. A person who sells, transfers or is displaced from the residence may transfer the exemption to a replacement residence, but can't receive it on more than one residence in a year (RCW 84.36.381(1)(a)).

When does a Washington buyer file for the senior exemption?

Any time during the year, for taxes payable the following year, on Department of Revenue forms filed with the county assessor (RCW 84.36.385(1)).

Related guides

Add a post-closing reminder in ClosingCode for the buyer to file the exemption with the county assessor.

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Sources: RCW 84.36.381, 84.36.385 (app.leg.wa.gov), read October 30, 2026.

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.