Senior Citizen and People with Disabilities Exemption from Real Property Taxes
REV 64 0002 (12/09/21) Page 3
Instructions for completing the application
Complete Parts 1 through 6 in their enrety and
include supporng documents to avoid delays in
applicaon processing. If you have quesons, contact
your county assessor’s oce.
A co-tenant is someone who lives with you and has an
ownership interest in your home.
Check the appropriate box. See the Documents to
Include secon in these instrucons to determine
what to send for proof of age or disability.
Enter the date you purchased the residence and the
date you began occupying the residence even if the
dates are the same. If you have qualied and received
an exempon on a Washington residence previously,
indicate when and the address and county where the
previous exempon was granted.
Details regarding your specic residence and parcel
can be obtained from your county assessor’s oce.
Complete and aach the Combined Disposable
Income Worksheet and enter the total here.
How combined disposable income is calculated
Per RCW 84.36.383(1) “combined disposable income”
is your disposable income plus the disposable income
of your spouse/domesc partner and any co-tenants,
minus expenses for you or your spouse/domesc
How disposable income is calculated
“Disposable income” has a specic denion for
the purpose of this program. Per RCW 84.36.383(6),
“disposable income” is adjusted gross income, as
dened in the federal internal revenue code, plus all
of the following that were not included in, or were
deducted from, adjusted gross income:
• Capital gains, other than a gain on the sale of a
principal residence that is reinvested in a new
• Amounts deducted for losses or depreciaon.
• Pensions and annuies.
• Social security act and railroad rerement benet.
• Military pay and benets other than aendant-
care and medical-aid payments.
• Veterans pay and benets other than aendant-
care, medical-aid payments, VA disability benets,
• Dividend receipts.
• Interest received on state and municipal bonds.
These incomes are included in “disposable income”
even when it is not taxable for IRS purposes.
What are deducble expenses
Expenses paid by you or your spouse/domesc
partner (not reimbursed or covered by insurance) for:
• Prescripon drugs.
• Treatment or care of either person in the home or
in a nursing home, boarding home, or adult family
• Heath care insurance premiums for Medicare
Parts A, B, C, and D and Medicare supplemental
• Durable medical and mobility enhancing
equipment and prosthec devices.
• Medically prescribed oxygen.
• Long-term care insurance.
• Cost-sharing amounts (amounts applied toward
your health plan’s out of pocket maximum).
• Medicines of mineral, animal, and botanical origin
prescribed, administered, dispensed, or used in
the treatment of an individual by a Washington
• Ostomic items.
• Insulin for human use.
• Kidney dialysis devices.
• Disposable devices used to deliver drugs for
For addional informaon, review the instrucons for
the Combined Disposable Income Worksheet.