458-16A-120  <<  458-16A-130 >>   458-16A-135

WAC 458-16A-130

Senior citizen, disabled person, and disabled veteran exemption—Qualifications for exemption.

(1) Introduction. This rule describes the qualifications a claimant must meet for the senior citizen, disabled person, and disabled veteran property tax exemption. The definitions in WAC 458-16A-100 apply to this rule. In order to qualify for the exemption, the claimant must:
(a) Meet age or disability requirements;
(b) Have a combined disposable income below the statutory limit amount provided in RCW 84.36.381; and
(c) Own the property and occupy it as his or her principal residence.
(2) Age, retirement, and disability requirements. In order to qualify for the exemption:
(a) The senior citizen claiming the exemption must be age sixty-one or older on December 31st of the year in which the claim is filed. No proof is required concerning a senior citizen's employment status to claim the exemption.
(b) The disabled person claiming the exemption must be at the time of filing, retired from regular gainful employment and unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve months (42 U.S.C. Sec. 423 (d)(1)(A)).
(c) The veteran claiming the exemption must be at the time of filing, a veteran of the armed forces of the United States entitled to and receiving compensation from the United States Department of Veterans Affairs at a total disability rating for a service-connected disability.
(d) The surviving spouse or domestic partner of a claimant, who applies to continue their spouse's or domestic partner's exemption, must be age fifty-seven or older in the calendar year the claimant dies.
(3) Income requirements. In order to qualify for the exemption, the claimant's combined disposable income, as defined in RCW 84.36.383 and WAC 458-16A-120, must be below the statutory limit amount provided in RCW 84.36.381.
(4) Principal residence requirements. In order to qualify for the exemption, the claimant must own the property and occupy it as his or her principal residence. The claimant must occupy the principal residence at the time of filing for each year the exemption is claimed. WAC 458-16A-100 and 458-16A-135 provide additional information regarding the definitions of principal residence and residence, and the supporting documents required to demonstrate the property is owned and occupied as a claimant's principal residence.
[Statutory Authority: RCW 84.36.865. WSR 18-24-108, § 458-16A-130, filed 12/4/18, effective 1/4/19. Statutory Authority: RCW 84.36.383, 84.36.389, and 84.36.865. WSR 08-16-078, § 458-16A-130, filed 7/31/08, effective 8/31/08; WSR 03-09-002, § 458-16A-130, filed 4/2/03, effective 5/3/03.]
Site Contents
Selected content listed in alphabetical order under each group