Senior and disability property tax exemption in King County (2027):
new income limits and how to apply
WHO QUALIFIES FOR THE KING COUNTY SENIOR PROPERTY TAX EXEMPTION?
Washington's property tax exemption is for homeowners who are at least 61, unable to work because of a disability, or qualifying disabled veterans, and who own and live in their home and meet the income limits. For taxes in 2027–2029, the Department of Revenue lists King County income thresholds of $76,000, $89,000 and $101,000. A 2026 state law (ESSB 6162) raises the exemption amounts starting with 2027 taxes. Apply through the King County Assessor.
Who qualifies
- Age or disability. At least 61 by December 31 of the assessment year, or unable to work because of a disability at any age (Washington Department of Revenue).
- Veterans. DOR lists veterans with a service-connected evaluation of at least 40%, or receiving VA compensation at the 100% rate.
- Surviving spouse or domestic partner of a participant, at least 57 years old.
- Own and occupy. You must own the home and live in it as your primary residence; King County says for more than six months a year.
- Income. Your household income must be under the county's threshold (below).
King County income limits
| Taxes due in | Threshold 1 | Threshold 2 | Threshold 3 | Deferral |
|---|---|---|---|---|
| 2027–2029 | $76,000 | $89,000 | $101,000 | $113,512 |
| 2024–2026 | under $84,000 (highest limit) | — | ||
- How income is counted. King County says it starts from your IRS return, but Washington counts all Social Security benefits and doesn't allow capital loss deductions, so your income may be over the limit even if your federal AGI is under it.
- New deductions from 2027. ESSB 6162 adds a standard deduction of $7,500 per applicant and $7,500 for a spouse or domestic partner, and lets you deduct up to $6,000 of non-short-term rental income from living space on the property.
What the exemption saves
| Income level (2027 and after) | Local regular property tax | State school levy and excess levies |
|---|---|---|
| Threshold 1 | Exempt on the greater of $80,000 or 80% of the home's value | Exempt |
| Threshold 2 | Exempt on the greater of $70,000 or 45% of value, up to $200,000 | Exempt |
| Threshold 3 | Not exempt | Exempt |
King County also says the exemption freezes the home's taxable value: you're taxed on the lower of the frozen value or the current market value. The Department of Revenue also lists a separate deferral income threshold ($113,512 in King County for 2027–2029); ask the Assessor how deferral works.
How to apply in King County
- Apply online at taxrelief.kingcounty.gov.
- Help: 206-296-3920 or exemptions.assessments@kingcounty.gov.
- Renew at least once every 6 years, according to the King County Assessor.
- We didn't find a filing deadline on the Assessor's guide; ask the Assessor when to apply for the year you need.
Other homeowner tax topics: home improvement property tax exemption, are home improvements tax deductible and medical home improvements.
Frequently asked questions
What is the income limit for the senior property tax exemption in King County?
For taxes due in 2027–2029, the Department of Revenue lists King County thresholds of $76,000, $89,000 and $101,000. For 2024–2026 taxes, the King County Assessor lists under $84,000.
At what age can you get a property tax exemption in Washington?
At least 61 by December 31 of the assessment year, according to the Department of Revenue. People unable to work because of a disability qualify at any age.
What changes in 2027?
Under ESSB 6162, income thresholds rise, exemption amounts increase to the greater of $80,000 or 80% of value (Threshold 1) and $70,000 or 45% up to $200,000 (Threshold 2), and a $7,500 standard income deduction per applicant is added.
Does Social Security count as income for the exemption?
Yes. King County says Washington counts all Social Security benefits, even if your federal return doesn't.
How do I apply in King County?
Online at taxrelief.kingcounty.gov, or with help from the Assessor at 206-296-3920. You must renew at least once every 6 years.
Sources
- Washington Department of Revenue — Property tax exemption for seniors, people retired due to disability and veterans with disabilities
- Washington Department of Revenue — Income thresholds for tax years 2027–2029
- Washington Department of Revenue — Changes to property tax relief programs (ESSB 6162, June 10, 2026)
- King County Assessor — Guide to property tax exemptions for seniors, disabled persons and veterans
All sources accessed November 11, 2026.
This guide summarizes Washington Department of Revenue and King County Assessor information. It is not tax advice. The Assessor decides eligibility; contact them before you apply. See our disclosure and disclaimer.