The Senior Citizens and People with Disabilities Property Tax Deferral Program lets qualifying homeowners postpone paying the property taxes and special assessments on their residence. It is one of the Snohomish County property tax relief programs listed by the county's Exemption Division, and the PDF is the Washington State Department of Revenue brochure PT0018. The brochure covers who qualifies, how income is counted, how much can be deferred and when repayment starts. On this page you can fill out the PDF online on FillingPDF and download or print the completed file; the county assessor handles the application itself.
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What is PT0018?
The Senior Citizens and People with Disabilities Property Tax Deferral Program is a Washington State property tax relief program, described in Department of Revenue brochure PT0018, that lets qualifying homeowners defer the property taxes and special assessments owed on their residence.
As a participant, you elect to postpone payment. The Washington State Department of Revenue pays the taxes on your behalf, and you repay the deferred amount plus interest when a triggering event occurs. Your county assessor administers the program and decides whether you meet the qualifications. In Snohomish County, the Exemption Division lists this program among its property tax relief programs.
The brochure is based on Chapter 84.38 of the Revised Code of Washington (RCW), Deferral of Special Assessments and/or Property Taxes, and Chapter 458-18 of the Washington Administrative Code (WAC).
Washington has two relief programs for senior citizens and people with disabilities. This brochure covers the deferral only. The exemption has its own brochure, Property Tax Exemption for Senior Citizens and People with Disabilities, and its own listing on the county page. The county page also lists a separate Property Tax Deferral for Home Owners with Limited Income Program.
Who needs to file PT0018?
Homeowners who meet the brochure's four qualifications may apply: age or disability, ownership, occupancy and income.
- Age or disability. In the year you apply, you must be at least 60 years old by December 31, or unable to work because of a disability. You also qualify if you are at least 57 and the surviving spouse or domestic partner, heir or devisee of a person who was a deferral participant when they died.
- Ownership. You must own the home in full by December 31 of the year before the deferral year. Only one joint owner needs to meet the age or disability test.
- Occupancy. You must live in the home more than six months of the calendar year before the deferral year. Time in a hospital, nursing home, boarding home, adult family home or a relative's home does not end eligibility.
- Income. Your combined disposable income must be within the threshold for your county.
Not eligible: ownership through a cooperative housing association, a life estate (including a lease for life) or a revocable trust. A vacation home does not qualify. If you qualify for the property tax exemption program, you must apply for the exemption before you apply for the deferral.
When to file PT0018
Apply at least 30 days before your property taxes and/or special assessments are due. Applications and supporting documents for each qualification are due by then, and a complete application filed in that window helps you avoid late payment penalties and interest. The county assessor can accept late applications.
If you are trying to stop the county treasurer from foreclosing for unpaid taxes, apply within 30 days of receiving the foreclosure notice. Unpaid taxes or special assessments from prior years can be requested on the same application form, so you do not need a separate application for each year.
You must renew the deferral every year. The county assessor sends a renewal notification if you applied the previous year. If a participant dies, a surviving spouse, domestic partner, heir or devisee who is at least 57, meets the qualifications and applies to the county assessor within 90 days of the death can continue the deferral.
How to fill out PT0018
Check the age or disability test
In the year you apply, confirm you are at least 60 by December 31, unable to work because of a disability, or at least 57 and the surviving spouse, domestic partner, heir or devisee of a deferral participant.
Confirm ownership of the home
You must own the home in full by December 31 of the year before the deferral year. The deferral covers the residence, which may include one accessory dwelling unit, and one acre of land unless zoning allows more.
Confirm you occupy the home
You must have lived in the home more than six months of the calendar year before the deferral year. A vacation home is not eligible.
Add up combined disposable income
Include income from all sources for you, your spouse or domestic partner and any co-tenants for the calendar year before the deferral year, even if it is not federally taxable. Do not deduct depreciation or losses.
Subtract the allowed medical deductions
Deduct non-reimbursed amounts you or your spouse or domestic partner paid for items such as nursing home or assisted living care, prescription drugs, in-home care and Medicare premiums.
Compare income with your county threshold
Check your county's threshold at dor.wa.gov/incomethresholds. It is the greater of the previous year's threshold or 75% of the county median household income.
Apply for the exemption first if eligible
If you qualify for the property tax exemption program, apply for the exemption before you apply for the deferral.
Estimate how much you can defer
Equity is the assessed value minus debts secured by the property. With a fire and casualty policy naming the Department of Revenue as Loss Payee, you can defer up to 80% of equity in land and residence; without it, only land value counts.
Request the application from the assessor
Contact the county assessor's office for the application form. List any unpaid taxes or special assessments from prior years on the same application.
Review and download the PDF
Check your answers against the qualifications, then fill out the PDF online on FillingPDF and download or print it. Deliver the county's application through the channels described under How to submit.
How to submit PT0018
The brochure names no filing address or portal. It tells you to contact your county assessor's office with questions, to request the application form or about the application process. The assessor then decides whether you qualify.
In Snohomish County, contact the Property Tax Exemptions Division:
- Phone: 425-388-3540
- Fax: 425-388-3615
- Address: 3000 Rockefeller Ave. M/S 510, Everett, WA 98201-4046. The division is in the Customer Service Center of the Administration East building of the county campus.
Ask the division how to deliver your completed application and supporting documents. If the assessor denies your application, you are notified in writing. You may appeal to the county Board of Equalization, which must receive your appeal by July 1 or within 30 days of the denial, whichever is later.
The Department of Revenue can provide the brochure in an alternate format at 360-705-6705 (TTY users dial 711). FillingPDF lets you fill out and download the PDF; submission follows the county's channels above.
Common mistakes to avoid
- Applying for the deferral before the property tax exemption when you qualify for the exemption; the brochure says to apply for the exemption first.
- Filing less than 30 days before the tax is due, which risks late payment penalties and interest.
- Counting ownership through a cooperative housing association, life estate or revocable trust, none of which qualifies.
- Deducting depreciation from business or rental income, or using capital, business or rental losses to offset gains or other income.
- Leaving out the income of a spouse, domestic partner or co-tenant, or of a non-owner who lives in the home and contributes to household expenses.
- Deferring without fire and casualty insurance that names the Washington State Department of Revenue as a Loss Payee; equity is then figured on the land value only.
- Forgetting to renew every year after the assessor's renewal notification.
- Missing the appeal date after a denial: the Board of Equalization must receive it by July 1 or within 30 days of the denial, whichever is later.
Frequently asked questions
How does the Snohomish County property tax deferral work?
If you qualify, the Washington State Department of Revenue pays the property taxes and special assessments on your residence on your behalf. You repay the deferred amount plus interest when a triggering event occurs. The county assessor administers the program and decides whether you qualify.
Who qualifies for the senior and disability property tax deferral?
You must be at least 60 by December 31, or unable to work because of a disability, or at least 57 and a surviving spouse, domestic partner, heir or devisee of a participant. You must also own and occupy the home and meet your county's income threshold.
When do I have to apply for the property tax deferral?
Apply at least 30 days before your taxes or special assessments are due. To stop a foreclosure for unpaid taxes, apply within 30 days of the foreclosure notice. The assessor can accept late applications, and you must renew each year.
What triggers repayment of a deferred property tax?
You repay the deferred amount plus interest if you transfer ownership, stop permanently living in the home, your property is condemned, or you lose qualifying insurance while the deferral exceeds 100% of land equity. Death also triggers repayment, unless a qualifying survivor applies within 90 days.
How much of my property tax can I defer?
It depends on your equity, the assessed value minus secured debts. With a fire and casualty policy naming the Department of Revenue as Loss Payee, you can defer up to 80% of the equity in land and residence. Without it, only land value counts.
What is the difference between the deferral and the exemption?
Washington has two programs for seniors and people with disabilities. The deferral postpones payment, and you repay it with interest later. The exemption has its own brochure and application. If you qualify for the exemption, you must apply for it before the deferral.
What if the assessor denies my deferral application?
The assessor must notify you in writing. You may appeal to the county Board of Equalization, which must receive your appeal by July 1 or within 30 days of the denial, whichever date is later.
Can I fill out the property tax deferral PDF online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not connected to Snohomish County and does not file anything; contact the county assessor's office to request and deliver the application.
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