Exemption Qualifications
The Senior Citizen/Disabled Persons exemption has 4 qualifying parts.
- The 1st requirement is eligibility. You must turn 61 before December 31st in the year the income was earned for an exemption in the following year, be the surviving spouse of a previous exemption holder and 57 or older, or be disabled in such a way that you cannot pursue gainful employment.
- The 2nd requirement is income. Your gross household income must be lower than $45,000. Please note: Gross Household income is not the same as Adjusted Gross Income from your income tax return. We have to add certain forms of income back into the AGI to get Gross Household Income.
- The 3rd requirement is related to the home. It must be your primary residence that you will live in for at least 6 calendar months of every year.
- The 4th and final requirement is that you are not receiving an exemption of this type on any other property anywhere else.
If you meet all 4 requirements you are eligible to apply for an exemption at the Yakima County Assessor's Office.
Property Tax Exemption Pamphlet - Washington State Department of Revenue
Exemptions
Based on income level, the exemption applies to whatever portion of your parcel is exempt:
- $0 - $33,000 - Exempt from Regular Property Taxes on up to $60,000 or 60% of the value whichever is greater, plus 100% of Excess Levies
- $33,001 - $39,000 - Exempt from Regular Property Taxes on up to $50,000 or 35% of the value, whichever is greater, not to exceed $70,000, plus 100% of the Excess
- $39,001 - $45,000 - Exempt from 100% of Excess Levies
What are deductible expenses
Expenses paid by you or your spouse/domestic partner (not reimbursed or covered by insurance) for:
- Prescription drugs.
- Treatment or care of either person in the home or in a nursing home, boarding home, or adult family home.
- Health care insurance premiums for Medicare Parts A, B, C, and D and Medicare supplemental (Medigap) policies.
- Durable medical and mobility-enhancing equipment and prosthetic devices.
- Medically prescribed oxygen.
- Long-term care insurance.
- Cost-sharing amounts (amounts applied toward your health plan’s out-of-pocket maximum).
- Nebulizers.
- Medicines of mineral, animal, and botanical origin prescribed, administered, dispensed, or used in the treatment of an individual by a Washington licensed naturopath.
- Ostomic items.
- Insulin for human use.
- Kidney dialysis devices.
- Disposable devices used to deliver drugs for human use.