// Credit
Senior and disabled homeowners exemption OR credit for excessive leasehold tax
Leasehold Excise Tax credit · RCW 82.29A.120(1)(a)(i) · enacted 1986
Details
- Citation
- RCW 82.29A.120(1)(a)(i)
- Study reference
- E1290-1
- Tax type
- Leasehold Excise Tax
- Preference type
- Credit
- Category
- Other
- Year enacted
- 1986
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
- Taxpayer savings — local ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
- Taxpayer savings — state ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Home Forms & Publications Publications By Subject Special Notices Changes To Property Tax Relief Programs Print Changes to property tax relief programs Issue Date June 11, 2020 Intended audience: County assessors, property tax exemption and deferral program participants. Substitute Senate Bill 6319 (SSB 6319) made changes to the Property Tax Exemption Program for low-income senior citizens, individuals with disabilities, and veterans. Some of the changes also affect the deferral programs for senior citizens, individuals with disabilities, and homeowners with limited income. These changes are effective June 11, 2020. Occupancy requirement To qualify for any of the property tax relief programs (i.e. exemption or deferral), the applicant must now occupy their residence for more than six months per calendar year; making it their principal place of residence. With an effective date in 2020, it means a participant of any property tax relief program must occupy their residence for more than six months in calendar year 2020 to receive property tax relief in 2021. The occupancy requirement of more than nine months in calendar year 2019 still applies for property tax relief in 2020. Signatur
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: