Tax Deferral Programs

Property Tax Deferral for homeowners with limited income information brochure.  The income limit is $57,000 total gross household income, meaning income from all sources within a household (not just taxable income).  See the brochure for income details. Click here for fillable form 

Limited Income Deferral Brochure

Property Tax Deferral for senior citizens and disabled persons information brochure.  The income limit is $40,000 total gross household income, meaning income from all sources within a household (not just taxable income).  See the brochure for income details.

Complete this application and file it with your local County Assessor at least 30 days prior to the date the taxes or special assessments are due. For assistance in completing this form contact your County Assessor’s Office by calling the number listed in the local government section of your telephone directory.

The Open Space Taxation Act, enacted in 1970, allows property parcel owners to have their open space, farm & agricultural and timberlands 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.

Spokane County has property parcels enrolled in all three current use classifications:

• Timber
• Open Space
• Farm & Agricultural

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/Ag through the Assessor)

Senior/Disabled Deferral Application

Open Space Taxation Act Brochure