Senior/Disabled Exemption Application Form
How to Steps
Seniors residing in Spokane County, who are interested in applying for an exemption, can click on the link below and print out the application.
Senior Citizen and Disabled Person Exemption Application for Property Taxes Due in 2015
Senior Citizen and Disabled Person Exemption Application for Property Taxes Due in 2014
Senior Citizen and Disabled Person Exemption Application for Property Taxes Due in 2013
Senior Citizen and Disabled Person Exemption Application for Property Taxes Due in 2012
Instruction for Completing the Income Section
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There are three exemption levels (A, B, and C) in the Senior/Disabled Exemption Program
Total household income between $0 - $25,000 = Level ‘A’ exemption. You are exempt from voted levies and either $60,000 or 60% reduction in assessed value, whichever is greater.
Total household income between $25,001 - $30,000 = Level ‘B’ exemption. You are exempt from voted levies and either a $50,000 or a 35% reduction in assessed value, (not to exceed $70,000) whichever is greater.
Total household income between $30,001 - $35,000 = Level ‘C’ exemption. You are exempt from voter approved levies only – no reduction in assessed value.
The valuation of the property subject to the exemption is frozen as of the date the applicant first becomes eligible for the program.
An exemption is generally valid for six years, but it is up to the applicant to notify the Assessor’s Office and re-apply for the exemption if circumstances change anytime within those six years. A change in status includes:
- Death of the eligible applicant (survivors must notify the assessor)
- Change in income – for instance: If you are currently receiving a level ‘A’ exemption at the $0 - $25,000 bracket, but your income goes into the level ‘B’ bracket of $25,001 - $30,000, we must be notified, even if your six years are not up.
- Sale or transfer of property
- Move to an alternate primary residence
- Change in disability status
- Change in zoning or land use designation if your principle residence includes more than one acre of land.
Any of the above status changes require contacting our office. Applications are available above or you may contact the office at (509) 477-3698.
Comparison between 1999 through 2004 tax Year and 2005 Tax year document
Click Here to download the legislative changes affecting income limits in the exemption program. View differences between the 1999 through 2004 Tax Years and the new program income limits beginning in the 2005 Tax Year.
Mailing Address Change Form
1116 West Broadway
County Courthouse, 1st Floor
Spokane, WA 99260-0010
The Assessor's Office is open Monday through Thursday from 8:30 AM to 4:00 PM and Friday from 8:30 AM to 1 PM.
Contact the Assessor: Assessor
Exemptions for Private Property
SENIOR / DISABLED (RCW 84.36.381)
For property owners who are either 62 in the tax year or Disabled, a property tax exemption is available on your residence if the combined family income (including social security) is less then $35,000.
The exemption benefit is determined on qualifying income within three brackets under this threshold-but all qualified applications are exempted from excess levies.
Click on the following link to see the DOR brochure on senior/disabled exemptions:
If your income is under $40,000, you may qualify for a tax "deferral". Click on the following link to see the DOR brochure on property tax deferrals for seniors/disabled tax payers:
HISTORICAL PROPERTY (RCW 84.26.030)
The actual cost of substantial improvement to eligible historic property (25% or greater of the assessed value prior to rehabilitation) may be excluded from assessed value for a period of ten years. Applications are furnished by the Assessor. Approval is made by the local Historical Preservation Board within each jurisdiction. Helpful forms, brochures, and an overall picture of the program can be found at: http://www.historicspokane.org/
PHYSICAL IMPROVEMENT to Single Family Dwelling (RCW 84.36.400)
Exempts from taxation any physical improvement to a detached single family dwelling for three assessment years subsequent to completion of the improvement, up to 30% of the value of the original structure. This home improvement exemption may be claimed only once in a 5-year period. Normal maintenance work does not qualify. Notice to claim the exemption must be filed with the Assessor PRIOR to completion of the improvement.
MULTIPLE-UNIT EXEMPTION for Urban Centers (RCW 84.14)
Either new or rehabilitated structures having 4 or more dwelling units within a defined urban center may receive exemption on the improvement value for a period of ten years. For more information go to: http://www.spokanecity.org/services/documents/smc/?Chapter=08.15
City of Spokane Ordinance C-32575
Exemptions for Other Property
PUBLICLY OWNED PROPERTY (RCW 84.36.010)
RCW 84.36.010 allows exemption of taxes to all publicly-owned property, such as that of the federal, state, county or city governments and certain tribal lands. This exemption is determined by the Assessor.
PARCELS OF LESS THAN $500 IN VALUE (RCW 84.36.015)
All parcels of real and personal property that individually have an assessed value of less than $500 are exempt from property taxation. This exemption is determined by the Assessor.
NON PROFIT EXEMPTIONS (Chapter 84.36 RCW)
Many church properties and a variety of properties owned/used by nonprofit organizations may qualify for property tax exemption. Requirements for exemption vary for these nonprofit properties, but are generally based on the activities for which the property is used.
Examples of activities that may qualify for nonprofit exemption include: property used in character building, benevolent, protective or rehabilitative social services, camp facilities, veterans and relief organizations; libraries, orphanages; day care centers, nursing homes and hospitals; schools and colleges; art, scientific and historical collections, fire companies, humane societies, musical and artistic associations, public assembly halls, certain public authorities and sheltered workshops for the disabled.
Nonprofit exemptions are determined by the Property Tax Division of the Washington State Department of Revenue. A detailed application must be made by the nonprofit organization to receive exemption. Churches or other qualifying nonprofits do not receive this exemption automatically. To apply for property tax exemption, a church or nonprofit organization should contact the Exemption Section at the Property Tax Division in Olympia at (360) 570-5871.