Washington offers a property tax exemption and a separate deferral program for older homeowners. Here is how each works, who applies where, and why it matters when you are weighing aging in place against a move to care.
By Diane Whitfield, CSA · October 12, 2026
Families planning care for a parent who still owns a home in King, Snohomish, Pierce or Kitsap County often overlook two state programs that can lower housing costs. The first is the senior citizen and disabled person property tax exemption (RCW 84.36.381). It reduces the taxable value of your home or freezes it, depending on your income level, and is applied for through your county assessor’s office.
The second is the property tax deferral program (chapter 84.38 RCW), which lets qualifying homeowners postpone paying some or all of their property taxes and special assessments. Deferral is handled by your county treasurer. These are not the same program, and a household can sometimes qualify for one and not the other, so it is worth asking both offices.
For the exemption, an applicant generally must be at least 61 years old by December 31 of the year before the exemption starts, or be retired because of a physical disability, and must own and live in the home as a principal residence. Income limits are tied to household income and are set in tiers by each county, so the numbers differ across Puget Sound. Check your county assessor’s current thresholds rather than relying on a figure from a neighbor.
Deferral has its own rules, including an income ceiling set by state law and a requirement that you have equity in the home. Deferred taxes accrue interest and become a lien that is repaid when the home is sold or the owner passes away, so families should understand that deferral delays the bill rather than erasing it.
Start with the assessor’s office website for your county; most have a senior and disabled exemption page with a downloadable application. You will typically need proof of age, proof of ownership and residence, and documentation of the prior year’s income, such as Social Security statements, pension letters and tax records. Some counties require renewal, so mark the date on a calendar.
If a parent has cognitive changes or a power of attorney is in place, the agent may be able to help complete the paperwork. Bring the document with you. Do not wait until a crisis, because exemptions and deferrals apply on deadlines tied to the tax year.
Staying in a long-held home can be the most affordable path for a period of time, especially when paired with in-home care, adult day services or a COPES waiver assessment through DSHS Home and Community Services. Lowering the property tax line makes that budget more realistic. Compare it honestly against monthly costs elsewhere: assisted living often runs about $6,000 to $8,000, memory care about $7,500 to $9,500, and adult family homes about $4,500 to $7,000 per month in the Puget Sound area.
If a move to care is coming, tell the county when the home stops being a principal residence, since eligibility ends. A geriatric care manager or an elder law attorney can help you coordinate the home, Medicaid planning and estate recovery questions before decisions are final.
Free, no-pressure call. We work for families, not facilities.
Or call (253) 893-4164