Special Valuation or Deferral
Senior and disabled homeowners tax deferral
Property Tax special valuation or deferral · RCW 84.38.030 · enacted 1975
Details
- Citation
- RCW 84.38.030
- Study reference
- E1452-1
- Tax type
- Property Tax
- Preference type
- Special Valuation or Deferral
- Category
- Individuals
- Year enacted
- 1975
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 1.462 · FY 2026: 1.462 · FY 2027: 1.462
- Taxpayer savings — local ($M)
- FY 2024: 1.053 · FY 2025: 1.053 · FY 2026: 1.053 · FY 2027: 1.053
- Taxpayer savings — state ($M)
- FY 2024: 0.409 · FY 2025: 0.409 · FY 2026: 0.409 · FY 2027: 0.409
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Home Forms & Publications Forms By Name: D Print Forms by name: D D A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Dairy, Fresh Fruit/Vegetable, and Seafood Manufacturers Addendum Damaged Timber Adjustment Application (Form 62-0082) English version Spanish version Data Centers - Rural, Owner Application for Sales Tax Exemption for Purchases by Data Centers - Urban, Owner Application for Sales Tax Exemption for Purchases by Data Centers - Rural, Tenant Application for Sales Tax Exemption for Purchases by Data Centers - Urban, Tenant Application for Sales Tax Exemption for Purchases by Data Centers - Rural, Refurbishment Application for Sales Tax Exemption for Purchases by Declaration for a Dealer Selling a Motor Vehicle to Tribes Declaration of Buyer and Seller Regarding Value of Used Vehicle Sold English version Spanish version Declaration of Non-Commercial Purpose Declaration/Application for Tribal Land Property for Essential Government Services Declaration of Trust: Property Tax Exemption for Senior Citizens and People with Disabilities Deferral Application for Homeowners with Limited Income (Form 64-0105) English version Spanish version Deferral Application for Senior Citiz
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: