The Washington Department of Revenue has provided guidance on the property tax deferral for senior citizens and disabled persons. In the year of application, the property owner must be any of the following:

• at least 60 years of age by December 31;

• unable to work due to a disability; or

• at least 57 years of age and the surviving spouse or domestic partner, heir, or devisee of a person who was a deferral participant at the time of their death.

The applicant must occupy the home for more than six months in the calendar year prior to the deferral year. The income threshold is the greater of the previous year's threshold or 75% of the county median household income. Repayment of deferred tax and interest is triggered by several events, including death of the property owner, transfer of the property, and condemnation of the property. Property Tax Deferral for Senior Citizens and People With Disabilities, Washington Department of Revenue, October 20, 2025