Senior and Persons with Disability Exemption

Washington's property tax exemption for seniors and people with disabilities lowers the property taxes on your home if your household income is under the limit for Skagit County. Starting with 2027 taxes, income limits are higher and the benefits are larger, so many homeowners who did not qualify before now do. There is no filing deadline, and you may apply for up to three prior years.

Who Qualifies

You own the home and live in it as your primary residence, your combined disposable income is $78,000 or less, and by December 31 of the year you are applying for, you meet one of these:

You are at least 61 years old
You are at least 57 and the surviving spouse or domestic partner of someone who was enrolled in the program when they died
You are unable to work because of a disability
You are a veteran with a service-connected disability rating of at least 40 percent (beginning 2027), or you receive VA compensation at the 100 percent rate

2027 Benefits

Your combined disposable income	What is exempt from property tax
$58,000 or less	Voter-approved excess levies, the state school levy, and local regular levies on the greater of $80,000 or 80% of your home's value
$58,001 to $68,000	Voter-approved excess levies, the state school levy, and local regular levies on the greater of $70,000 or 45% of your home's value, up to $200,000
$68,001 to $78,000	Voter-approved excess levies and the state school levy

Value freeze: At every level, your home's taxable value is frozen at its assessed value as of January 1 of the first year you qualify.

Voter-approved excess levies include school maintenance and operation levies and bonds. These income limits apply to property taxes payable in 2027 through 2029.

Veterans with Disabilities

Veterans can qualify at any age. Beginning January 1, 2027, a veteran qualifies with a VA service-connected disability rating of 40 percent or higher, down from 80 percent. Veterans receiving VA compensation at the 100 percent rate also qualify.

Your household must still be within the Skagit County income limits above, but many VA payments do not count as income:

VA disability compensation
Dependency and Indemnity Compensation (DIC)
VA attendant-care and medical-aid payments
Combat-related special compensation (beginning 2027)

Include your VA award letter with your application. Questions? Call us at (360) 416-1780.

How to Apply

No deadline. Apply for this year and up to three prior years.

Not sure if you qualify? Start with our screening tool. When you're ready, apply online in English or Spanish, or print the paper application along with the Combined Disposable Income Worksheet and mail it or bring it to our office at 700 South 2nd Street, Room 204, Mount Vernon.

We're glad to help you fill it out. Call (360) 416-1780.

Check if you may qualify Apply online Solicitar en línea (español) Paper application (PDF)

More Information

What Counts as Income

The program uses combined disposable income. That is your adjusted gross income, plus certain income that isn't taxed, such as Social Security, pensions and annuities, and interest on state and municipal bonds. It includes income for you, your spouse or domestic partner, and anyone else who owns and lives in the home with you.

From that total, you may subtract either:

The standard deduction: $7,500 for you, plus $7,500 for your spouse or domestic partner, or
Your actual qualifying expenses, such as prescription drugs, Medicare premiums, in-home or nursing home care, durable medical equipment, and, new for 2027, up to $6,000 in rental income from living space in your home.

Use the Combined Disposable Income Worksheet to calculate your total, or call us and we'll walk through it with you.

Documents You'll Need

For everyone

Completed application and Combined Disposable Income Worksheet
Your federal tax return with all schedules, or if you didn't file, statements for all income received (such as SSA-1099, 1099-R, 1099-INT, 1099-DIV, and W-2 forms)
Income documents for your spouse or domestic partner and any co-owner living in the home
Proof of age, such as a driver's license or state ID

If they apply to you

Proof of disability, such as a Social Security disability award letter or a physician's statement
VA award letter showing your service-connected disability rating
Receipts or statements for qualifying expenses, if you itemize instead of taking the standard deduction
A death certificate, if you are applying as a surviving spouse or domestic partner

Applying for Prior Years

There is no filing deadline, and you may apply for up to three prior years. Each year is reviewed using the income limits and benefits in effect for that year, which were lower before 2027. If you qualify for a prior year, you may receive a refund of taxes you already paid.

Taxes payable in 2024, 2025, and 2026 (Skagit County)

Your combined disposable income	What was exempt
$34,000 or less	Voter-approved excess levies, the additional state school levy, and regular levies on the greater of $60,000 or 60% of your home's value
$34,001 to $41,000	Voter-approved excess levies, the additional state school levy, and regular levies on the greater of $50,000 or 35% of your home's value, up to $70,000
$41,001 to $48,000	Voter-approved excess levies and the additional state school levy

Before 2027, veterans needed a service-connected disability rating of at least 80 percent, and the standard deduction was not available. For income limits in earlier years, see the Department of Revenue's income threshold tables.

Keeping Your Exemption

Once you're approved, your exemption continues each year as long as you still qualify. To keep it:

Respond when our office asks you to verify your income. We generally review one year of income every three years, though some situations call for more or less frequent review.
Let us know if your income changes enough that you may no longer qualify, or if you sell, transfer, or stop living in the home.
If you move to a new home in Skagit County, contact us so we can help you apply for your new home.

Questions about your current exemption? Call (360) 416-1780.

Property Tax Deferral

If your income is too high for the exemption, or you need more help, you may be able to defer your property taxes. Deferred taxes aren't forgiven. The state pays them for you, and they are repaid later.

To qualify, you must:

Be at least 60 years old by December 31 of the year you apply, or be retired because of a disability
Own and live in the home as your primary residence
Have combined disposable income of $86,913 or less (Skagit County, 2027 through 2029)
Have enough equity in the home to secure the deferred amount

The deferred amount accrues 5% simple interest. It must be repaid when the home is sold, when the applicant passes away, or when the home is no longer the primary residence.

Learn more about property tax deferral

Invite Us to Your Event

The Assessor's Office is glad to help spread the word. We can set up a table at your community event, senior center, health fair, or city gathering to answer questions and help people see whether they may qualify. We also give short presentations to community groups.

Cities, organizations, and community partners are welcome to link to this page and share it with residents.

To invite us, call (360) 416-1780 or email assessor@co.skagit.wa.us.

Program Video

In this short video, Assessor Danny Hagen explains who is eligible, how the program works, and what steps to take to apply.

This video was recorded before the 2027 changes. Income limits have increased and a new standard deduction is available, so use the figures on this page.

Watch the video on YouTube