Senior/Disabled Tax & Special Assessment Deferral

Postponing Payments
The Senior Citizens and Disabled Persons Property Tax and Special Assessment Deferral Program postpones payment of your property taxes or special assessments. Unlike the exemption program, this program is not a reduction of your taxes.  On your behalf, the Department of Revenue pays the deferred property taxes and special assessments to your local Treasurer.

Special Assessment
A special assessment is for a local improvement that directly benefits your property. Examples include assessments for sewers, lights, water, paving or curbing. Special assessments are also known as Local Improvement Districts (LlDs) or Utility Local Improvement Districts (ULlDs) .

Liens
The amount of the postponed taxes and/or special assessments, plus 8% interest per year, becomes a lien by the state until you pay the total amount  The lien, filed with the County Auditor, shows the State of Washington as having an interest in your property. 
  1. Eligibility Requirements

    Read through the requirements for being eligible for the deferral.

  2. How to Apply

    Find out how to apply for the deferral.

  3. When Deferred Amounts Must Be Paid

    Find out when deferred amounts must be paid.