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Senior Citizen and Disabled Persons Exemption

Program Overview

Under the exemption program, the value of your Washington State residence is frozen for property tax purposes, and you become exempt from all excess and special levies and possibly regular levies, resulting in a reduction in your property taxes. The exemption is available for your primary residence and up to one acre of land. A mobile home may qualify, even if the land where the mobile home is located is leased or rented.

Eligibility Requirements

To be eligible for this program you must meet the age or disability AND the ownership, residency, and income requirements. Your application must include proof of your age or disability on December 31st of the year before the tax is due, you must meet one of the following criteria.

  • At least 61 years of age on December 31st of the year before the tax is due.
    OR
  • Unable to work because of a disability OR a veteran entitled to and receiving compensation from the United States Department of Veterans Affairs at a total disability rating for a service-connected disability.

Ownership Requirements

You must own your home in Washington State by December 31 the year before the taxes to be exempted are due. For example, to receive an exemption in 2017, you must own your home by December 31, 2016.

The type of ownership must be in total (fee owner), as a life estate (including a lease for life), or by contract purchase. If ownership has been moved into a Trust, a copy of the Trust must be made available to the Assessor’s office, in order to determine eligibility.

A home owned jointly by a married couple, a registered domestic partnership, or by co-tenants is considered owned by each spouse, domestic partner, or co-tenant. Only one person must meet the age or disability requirement.

Residency Requirements

The property must be your primary residence by December 31st of the year before the tax is due. Your Voter’s Registration, Driver’s License or Legal Identification should reflect your primary residency.

Income Requirements 

Your combined annual household disposable income may not exceed $40,000. Disposable income includes income from all sources, regardless of whether the income is taxable for federal income tax purposes. Household income includes the combined disposable income of you, your spouse or domestic partner, and any co-tenants. If someone living elsewhere has any ownership interest, the amount of your exemption will be based on the percentage of your ownership interest in the property.

Applying for the Exemption

Your Lincoln County Assessor’s Office administers this program and is responsible for determining if you meet the qualifications.

The Lincoln County Assessor’s Office would like to invite you to bring the required documentation into the office, where the Assessor or his staff will be happy to assist you in completing the application.

Please contact the Lincoln County Assessor’s Office with any questions you may have regarding the required documentation; or if you would prefer to have an application mailed, faxed or emailed to you.

Or you can download the application below:
Microsoft Word .doc Application
Adobe Acrobat .pdf Application