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Property Tax Relief Programs

Island County Assessor’s Office

Property Tax Relief Programs

The State of Washington offers a number of tax exemptions and deferral programs to it’s citizens.  Only the state legislature in conformity with the state constitution has the authority to create or discontinue exemptions.

Exemptions for Damage or Improvements to Property

Damaged or Destroyed Property:

If your real or personal property is damaged or destroyed, you may be eligible for a pro-rated assessment for taxes payable that year.  The Department of Revenue website provides a detailed explanation of this program.

Application forms are available from the Assessor’s Office.   Taxpayers seeking this adjustment will need to complete the Taxpayer’s Claim for Reduction of Assessments form.

In addition, a taxpayer should file a Petition for Property Tax Refund form with the Island County Treasurer.

Per RCW 84.70.010 (2) “ . . .The tax relief provided for in this section for the tax year in which the damage or destruction occurred does not apply to property damaged or destroyed voluntarily.”

Per RCW 84.70.040 “No relief under this chapter shall be given to any person who is convicted of arson with regard to the property for which relief is sought. “

Improvements to a Residence:

If you plan to improve your single family residence by remodeling; adding new rooms, decks, patios or other improvements attached to your home, you may apply for a three-year exemption from taxes on the value of the physical improvement.

Physical improvements do not include normal maintenance items. 

We request that you send your completed application to the Island County Assessor’s office before you begin construction.  Please contact in the Assessor’s Office for help with the exemption on improvements to your residence.

We cannot accept your application if you have already made the improvements.

Historical Property:

Renovations made to qualified historical property may be eligible for exemptions on the improvements extending for up to 10 years after the remodel.

Taxpayers seeking this exemption should complete the Application and Certification of Special Valuation on Improvements to Historic Property.

Please contact in the Assessor’s Office for help with this exemption.

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Exemptions for Low-Valued Property

Parcels of Property under $500:

This is an automatic exemption.

No Application is required!

RCW 84.36.015

Property valued at less than five hundred dollars — Exceptions.

     (1) Each parcel of real property, and each personal property account, that has an assessed value of less than five hundred dollars is exempt from taxation.

     (2) This section does not apply to personal property to which the exemption from taxation under RCW 84.36.110(2) may be applied or to real property which qualifies for preferential tax treatment under this chapter or chapter 84.14, 84.26, 84.33, or 84.34 RCW.

  • Any account that is part of an administrative division of value for any reason would still receive a tax bill if the sum of the divided values is over $500.
  • Any personal property that falls below $500 due to a Head of Family Exemption would not be eligible for the under $500 exemption.
  • Any property that falls below $500 because it is receiving a historical exemption would be ineligible for the under $500 exemption.
  • Properties receiving Timber and Forest Land Exemptions would not be eligible for the under $500 exemption if the value fell under $500 due to the exemption that they already receive.
  • Finally, parcels receiving exemptions for Open space, agricultural, timber lands — current use — conservation futures would be ineligible for the under $500 exemption if the assessed value was a result of the exemption that they already had.

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Farm & Agriculture, Current Use, and Open Space Exemptions

Current Use and Timber Programs:

The Open Space Taxation Act allows property owners to apply to have their open space, farm/agricultural, and timber lands valued at their “current use,” rather than their “highest and best use.”

The act states that it is in the best interest of the state to maintain, preserve, conserve, and otherwise continue in existence adequate open space land for the production of food, fiber, and forest crops and to assure the use and enjoyment of natural resources and scenic beauty for the economic and social well-being of the state and its citizens (RCW 84.33 and 84.34).

The application must be made by December 31 for classification in the following year. Contact in the assessor’s office for more information or application forms,  or click on the links below:

Open Space Taxation Act

 
Guidelines for Forest Land Management Plans

Departmnet of Revenue Forms for Current Use

Designated Forest Land RCW 84.33.130

Department of Revenue Forms for Forest Land

Public Benefit Rating System:

If your property has amenity features which could possibly be enjoyed by the public, i.e. a trail or view, it may qualify for inclusion in the Public Benefit Rating System (PBRS). The PBRS program is one of the Land Conservation Options for Landowners in the Puget Sound Area.

 

The PBRS program offers reduction in value for tax assessment in exchange for allowing public enjoyment of the amenity. This program is administered by the Island County Department of Planning and Community Development.

 

Contact (360-679-7822), a Long-Range Planner with the Island County Department of Planning and Community Development, for more information about applying for PBRS.

The Island County web page for the Public Benefit Rating System can be found at:

https://islandcounty.net/planning/PBRS.htm

You may also be interested in the publication, A Guide to Preparing a Rural Stewardship Plan, published by Island County Planning and Community Development.

Farm Machinery and Equipment Exemptions:

Personal property used for farming is eligible for an exemption from the portion of the school taxes levied by the State of Washington.

Complete the application form and mail to:

Personal Property Auditor/Appraiser

Island County Assessor’s Office

P.O. Box 5000

Coupeville, WA 98239-5000

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Personal Exemptions and Deferrals

Senior Citizen or Disability Exemption:

If you are a

  • senior citizen who is at least 61 years of age,
  • retired from regular gainful employment by reason of disability, or
  • a veteran of the armed forces of the United States with one hundred percent service-connected disability as provided in 42 U.S.C. Sec. 423 (d)(1)(A) as amended prior to January 1, 2005 ,

you may qualify for property tax relief under Chapter 84.36.381 RCW. To be eligible for the Property Tax Exemption program, you must:

  • Be disabled or age 61 or older on December 31 of the filing year.

  • The owner and occupant of a single family dwelling, mobile home, or one unit in a condominium or cooperative.

  • Have combined disposable income of $35,000 or less for the prior year (including the income of a spouse or domestic partner and the income of any co-tenant who has ownership interest in the property).

Your household income determines the amount of exemption from regular property taxes or excess levies.

Contact the for assistance in filing for this exemption. 

Due to staff shortages, you may temporarily contact on Mondays, Tuesdays, and Wednesdays ONLY during the regular office hours of 9:00 AM to 4:00 PM. 

You may want to review the Washington State Department of Revenue brochure, Property Tax Exemption for Senior Citizens and Disabled Persons.

You may download or complete the Department of Revenue’s Senior Citizen and Disabled Persons Exemption from real Property Taxes application form on-line.

Senior Citizen and Disabled Persons Tax Deferral

Chapter 84.38.030 RCW permits some senior citizens and disabled persons to defer payment of unpaid property taxes and/or special assessments.

If you are a senior citizen or disabled person whose income is below $40,000, you may defer property taxes and special assessments on up to 80 percent of the equity in your home if you qualify. 

Unlike the senior citizens and disabled persons exemption program, deferred taxes accrue as a lien on your property. This lien becomes payable, together with interest, upon sale, transfer or inheritance of the property. 

The deferred taxes plus interest must be repaid when you cease being eligible for the deferral.  

 

You must meet eligibility requirements in three areas to qualify:

  • Age or Disability:
    • You must be at least 60 years of age or unable to work because of a disability.
  • Home ownership:
    • You must own the property in total or under a contract purchase.
  • Total household income:
    • You must have an annual household income of $40,000 or less (this includes all forms of income, not just that which is taxable).

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 must be filed with the Assessor no later han 30 days before the tax is due.  

Click here for the Department of Revenue brochure: Property Tax Deferral for Senior Citizens and Disabled Persons.  You may download or complete the Deferral Application for Senior Citizens and Disabled Persons online.

Limited-Income Deferral

If you are a homeowner with limited income, Washington State may help you pay a portion of your property taxes . Chapter 84.37.030 allows some individuals with incomes at or below $57,000 to defer a portion of their property taxes.

Under this program, the Department of Revenue pays 50% of your property taxes and/or special assessments on your behalf.

The deferred taxes plus interest must be repaid when you cease being eligible for the deferral.

Please contact the Assessor’s Office for assistance if you want to file for this exemption. 

 

To apply for this program,

You must meet eligibility requirements in three areas to qualify:

  • Ownership and residency:
    • You must have owned your home for at least five years before applying.
    • You must live there at least six months of every year.
  • Total Household Income:
    • Your total household income for the year previous to application must be $57,000 or less (including claimant’s income and income of any spouse or co-tenant).
  • Available Equity:
    • There must be sufficient equity available in your home; the taxes deferred cannot exceed 40% of the equity.

Click here for the Department of Revenue brochure: Property Tax Deferral for Homeowners with Limited Income

Head of Family Exemption on Personal Property

The first $15,000 of assessed value of personal property tax is exempt for persons who qualify as head of family; the assessor determines who qualifies for this exemption.

This exemption is not available to partnerships or corporations.

To qualify for the head of family exemption, the property owner must meet one of the following conditions:

  • Currently receiving an old age pension under Washington laws
  • A citizen of the U.S., over the age of 65, and have lived in Washington continuously for ten years
  • A married person
  • A widow/widower still residing in the residence occupied by him/her while married
  • A person who has under his/her care and maintenance any one of the following people: 
    • His/Her minor child or grandchild
    • The minor child/grandchild of his/her deceased spouse
    • A minor brother/sister
    • A minor child of a deceased brother/sister
    • Father, mother, grandfather or grandmother
    • The father, mother, grandfather or grandmother of your deceased spouse
    • An unmarried sister
    • Any of the relatives mentioned in this list who is at least 18 but is unable to take care of or support themselves

Read the Department of Revenue booklet to learn more about Personal Property Taxes.

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