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Senior Citizen & Disabled Persons Property Tax Deferral

Chapter 84.36 RCW permits some senior citizens and disabled citizens to defer payment of unpaid property taxes and/or special assessments. The deferred taxes plus interest must be repaid when you cease being eligible for the deferral.

The claimant must meet eligibility requirements in three areas to qualify - age or disability, home ownership, and total household income. The claimant must be at least 60 years of age or unable to work because of a disability, must own the property in total or under a contract purchase, and must have an annual household income of $40,000 or less (this limit has been raised to $45,000 beginning with income received in 2015). This includes all sources of income (not just what is taxable), including Social Security benefits, pensions, retirement distributions, annuities, interest income, and capital gains.

The deferral is available on a home and up to 5.00 acres of land. The amount deferred, plus interest, may not exceed 80 percent of the claimant's equity value in the residence. A declaration to defer taxes should be filed with the Cowlitz County Assessor no later than 30 days before the tax is due. 

Click here for the Department of Revenue (DOR) brochure: Property Tax Deferral for Senior Citizens and Disabled Persons

Click here for the Senior Citizen and Disabled Persons Property Tax Deferral application.

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