HomeMy WebLinkAboutVeteran widowers tax assistance1
WASHINGTON STATE DEPARTMENT OF REVENUE
Washington state has a property tax assistance program
for widows or widowers of qualified veterans.
Overview
The assistance program supplements the Property Tax
Exemption Program for Senior Citizens and People with
Disabilities (exemption program). You will need to apply
for the exemption program first; then the assistance
program to receive the maximum property tax benefit.
Read the Property Tax Exemption for Senior Citizens and
People with Disabilities brochure to learn more about the
exemption program.
Qualifications
The assistance program qualifications are based on age
or disability, status, ownership, occupancy, and income.
Details for each qualification is listed below.
Age or disability
In the year of assistance, you must meet at least one of
the following conditions:
• At least 62 years of age.
• Unable to work because of a disability.
Status
You must not have remarried. You must be a widow or
widower of a veteran who:
• Died as a result of a service-connected disability.
• Was rated 100% disabled* for at least 10 years
prior to death.
• Was a former POW* and rated 100% disabled*
for at least one year prior to death.
• Died on active duty or in active training status
as a member of the U.S. uniformed services,
reserves, or national guard.
* As determined by the U.S. Veterans Administration
Ownership
You must own your home by Dec. 31 of the year prior to
the assistance year to qualify. Ownership in a cooperative housing association, a life estate (including lease for life),
or a revocable trust does not qualify. An irrevocable trust
may qualify. Assistance is limited to the residence, which
may include one accessory dwelling unit, and one acre
of land. Certain zoning or land-use regulations may allow additional acreage.
Occupancy
You must occupy your home for more than six months in
the calendar year prior to the assistance year. You may
continue to qualify even if you spend time in a hospital,
nursing home, boarding home, adult family home, or home of a relative. However, a residence used as a
vacation home is not eligible.
Income
The income threshold to qualify for this grant assistance
is the greater of the previous year’s threshold or 70% of
the county median household income. County specific
Property tax assistance
program for widows or
widowers of veterans
JUNE 2024
2
WASHINGTON STATE DEPARTMENT OF REVENUE
thresholds can be found at dor.wa.gov/incomethresholds.
Combined disposable income includes your disposable income plus the disposable income of any co-tenants.
Co-tenants are people who live in the residence who also
have ownership interest in the residence.
Combined disposable income does not include income of
a person who:
• Lives in your home but does not have ownership
interest (except for a spouse or domestic
partner). However, you must include any money
that person contributes to the household
expenses.
• Does not live in the home but has ownership
interest. If another person(s) has ownership
interest, but does not live in the home, only
your percentage of interest will qualify for the
assistance.
Calculating disposable income
Disposable income includes income from all sources,
even if the income is not taxable for federal income tax
purposes. Some of the most common sources of income
include:
• Social Security and Railroad Retirement benefits.
• Military pay and benefits.
• Veterans benefits except attendant-care
payments, medical-aid payments, veteran’s
disability compensation, and dependency and
indemnity compensation.
• Pension receipts. Include distributions from
retirement bonds and Keogh plans. Include only
the taxable portion of Individual Retirement
Accounts (IRA’s).
• Business or rental income. You cannot deduct depreciation.
• Capital gains other than the gain from the sale
of your residence that was reinvested in another
residence within one year.
• Capital, business, or rental losses cannot be
deducted or used to offset gains or other income.
• Annuity receipts.
• Interest and dividend receipts.
If you have questions about your sources of income,
contact the Department of Revenue (department).
Deductions from disposable income
After combining the disposable income of yourself and
any co-tenants, deduct non-reimbursed amounts paid by
you for:
• Living in a nursing home, assisted living facility,
or adult family home.
• Prescription drugs.
• In-home care that is similar to the care you
would receive in a nursing home.
In-home care includes:
• Medical treatment.
• Physical therapy.
• Household care.
• Personal care.
Personal care includes assistance with:
• Preparing meals.
• Getting dressed.
• Eating.
• Taking medications.
• Personal hygiene.
• Premiums for Medicare Parts A, B, C, and D.
• Premiums for Medicare supplemental policies
(Medigap).
• Durable medical and mobility enhancing
equipment.
• Prosthetic devices.
• Medically prescribed oxygen.
• Long-term care insurance.
• Cost-sharing amounts (amounts applied to your
health plans out of pocket maximum amount).
• Medicines of mineral, animal, and botanical
origin if prescribed, administered, dispensed,
or used in the treatment of an individual by a
naturopath licensed in Washington.
• Ostomic items.
3
WASHINGTON STATE DEPARTMENT OF REVENUE
• Insulin for human use.
• Disposable devices used to deliver drugs for
human use.
Amount of assistance available
There are three levels of assistance depending on your
final combined disposable income. Your assistance
amount will equal the regular and excess property taxes
due on the difference between the amount of taxable
value exempted under the exemption program and the
first:
• $200,000 if your combined disposable income is
equal to or less than income threshold 1.
• $150,000 if your combined disposable income
is equal to or less than income threshold 2, but
greater than income threshold 1.
• $100,000 if your combined disposable income
is equal to or less than income threshold 3, but
greater than income threshold 2.
Example 1: If the value of your residence is $400,000 and
your combined disposable income is $30,000, under the
exemption program you are eligible for an exemption on
regular property taxes on 60% of the value or $240,000
and 100% of taxes due on excess levies. Under the
assistance program, you are not eligible for assistance
because the value exempted under the exemption
program is more than $200,000.
Example 2: If the value of your residence is $400,000 and
your combined disposable income falls within the limits for income threshold 2, under the exemption program in
most counties you are eligible for an exemption on regular
property taxes on $70,000 in value and 100% of taxes due
on excess levies. Under the assistance program, you are
eligible for assistance in the amount equal to the taxes on an additional $80,000 in value. You will still owe all regular
property taxes on the remaining $250,000 of assessed
value. Whether or not you apply for the exemption
program, under the assistance program you will still only
receive assistance for the taxes on the additional $80,000 in value.
Applying for assistance
The Department of Revenue (department) administers
the assistance program and is responsible for determining
if you meet the qualifications. A completed application
and Combined Disposable Income Worksheet along with supporting documents for each qualification are due by
March 31. The department can accept late applications.
If the department approves your application for
assistance, a check will be mailed to you. If the
department denies your application for assistance,
you will be notified in writing. You may appeal the
department’s decision to the state Board of Tax Appeals.
The state Board of Tax Appeals must receive your appeal
within 30 days of when the denial was mailed to you.
You must renew your assistance each year. The
department will send you a renewal notification if you
applied the previous year.
Laws
Revised Code of Washington (RCW) Chapter 84.39-
PROPERTY TAX EXEMPTION—WIDOWS OR WIDOWERS OF
VETERANS
Questions, more information, request an application
If you have questions regarding the assistance program,
application form, or the application process, contact the
department at 360-534-1400.
To ask about the availability of this publication in an
alternate format for the visually impaired, please call
360-705-6705. Teletype (TTY) users may use the WA Relay
Service by calling 711.
dor.wa.gov
This material is intended for general information purposes and does not
alter or supersede any administrative regulations or rulings issued by the
Department of Revenue.
PT0050 09/23/24