Tax Deferral Programs

Limited Income
The income limit is $57,000 total gross household income, meaning income from all sources within a household (not just taxable income). For more information, view the Limited Income Deferral Brochure (PDF). To apply, please complete the Deferral Application for Homeowners with Limited Income (PDF) and submit it to the County Assessor's Office at least 30 days prior to the date the taxes or special assessments are due.

Senior or Disabled Person
The income limit is $40,000 total gross household income, meaning income from all sources within a household (not just taxable income). For more information, view the Senior or Disabled Person Deferral Brochure (PDF). To apply, please complete the Deferral Application for Senior Citizens and Disabled Persons (PDF) and submit it to the County Assessor's Office at least 30 days prior to the date the taxes or special assessments are due.

Open Space Taxation Act
The Open Space Taxation Act, enacted in 1970, allows property parcel owners to have their open space, farm and agricultural lands, and timber lands valued at their current use rather than their highest and best use. The Act states that it is in the best interest of the State to maintain, preserve, conserve, and otherwise continue in existence adequate open space lands for the production of food, fiber, and forest crops and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well being of the State and it's citizens.

Current Use Programs
Spokane County has property parcels enrolled in all three Current Use Classifications:
  • Current Use Farm and Agricultural
    • Less than 5 acres
    • 5 but less than 20 acres
    • 20 acres or more
  • Current Use Open Space
    • Open Space
    • Farm and Agriculture Conservation
  • Current Use Timber
    • Designated Forest Program

Parcels desiring to participate in these programs must first make application to the granting authority (Current Use Timber and Open Space through the Planning Department, Current Use Farm and Agriculture through the Assessor).

For more information, view the Open Space Taxation Act Brochure (PDF), as well as the other pages in this section.