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Chapter 458-16A WAC

Property Tax—Exemptions—Homes for the Aging, Senior Citizens and Disabled Persons

Last update: 1/20/26

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WAC Sections

HTMLPDF458-16A-010Nonprofit homes for the aging.
HTMLPDF458-16A-020Nonprofit homes for the aging—Initial application and annual renewal.
HTMLPDF458-16A-100Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions.
HTMLPDF458-16A-110Senior citizen, disabled person, and disabled veteran exemption—Gross income.
HTMLPDF458-16A-115Senior citizen, disabled person, and disabled veteran exemption—Adjusted gross income.
HTMLPDF458-16A-120Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income.
HTMLPDF458-16A-130Senior citizen, persons with disabilities, and veterans with disabilities exemption—Qualifications for exemption.
HTMLPDF458-16A-135Senior citizen, persons with disabilities, and veterans with disabilities exemption—Application procedures.
HTMLPDF458-16A-140Senior citizen, disabled person, and disabled veteran exemption—Exemption described—Exemption granted—Exemption denied—Freezing property values.
HTMLPDF458-16A-150Senior citizen, disabled person, and disabled veteran exemption—Requirements for keeping the exemption.