Tax Relief Programs & Exemptions

Available To:
A widow or widower of a veteran who died as a result of a service-connected disability; OR was rated 100% disabled by VA for 10 years prior to death; OR was a former POW and rated 100% disabled for one year prior to death; OR died in active duty or training status. The widow/widower must be at least 62 years of age by December 31 of the year the taxes are due OR be retired from regular gainful employment by reason of disability. The widow/widower must not have remarried.

Program Benefits:
The qualifying applicant receives assistance for payment of property taxes in the form of a grant. The assistance amount is based on the applicant’s income, the value of the residence, and the local levy rates. The grant does not have to be repaid as long as the applicant continues to live in the residence until at least December 15 in the year a grant is received.

Qualifying Activity:
Own and occupy a primary residence in the State of Washington; have combined disposable income of $40,000 or less. Beginning in 2025, have combined disposable income of Income Threshold 3 or less for your county. See income thresholds.

Reporting/Documentation Requirements:

• Completion of Property Tax Assistance Claim Form for Widows/Widowers of Veterans and a Combined Disposable Income Worksheet.
• Disabled person must provide written acknowledgment by Social Security or Veterans Administration – OR – Proof of Disability Affidavit.
• Annual renewal

Special notices & publications:
Property tax assistance program for widows or widowers of veterans

Laws & Rules:
RCW 84.39

Available To:
Homeowners with combined disposable income of $57,000 or less.

Program Benefits:
For the qualifying applicant, the laws governing this program allow payment of the second half property tax installment due in October of the current year. Applications are due by September 1. The deferred amount accrues simple interest until repayment is complete. The interest rate varies and is based on an average of the federal short-term rate, plus 2%. The application form provides the rate for the current year. Deferrals must be repaid when the home is sold, the applicant passes away, or the home is no longer used as the primary residence.

Qualifying Activity:
Own home in Washington for five years and occupy it as a primary residence for at least five years; have combined disposable income of $57,000 or less; and have enough equity to secure the interest of the State of Washington in the property.

Reporting/Documentation Requirements:

• Completion of Deferral Application for Homeowners with Limited Income and a Combined Disposable Income Worksheet.
• Annual renewal

Special notices & publications
Property tax deferral for homeowners with limited income

Laws & Rules:
RCW 84.37
WAC 458-18A

Available to:
Taxpayers who are at least 60 years of age or older by December 31 of the year the application for deferral is filed; OR retired from regular gainful employment by reason of disability.

Program benefits:
For the qualifying applicant, the laws governing this program allow payment of property taxes and special assessments for current and delinquent years. The deferred amount accrues 5% simple interest until repayment is complete. Deferrals must be repaid when the home is sold, the applicant passes away, or the home is no longer used as the primary residence.

Qualifying activity:
Own and occupy a primary residence in the State of Washington; have enough equity to secure the interest of the State of Washington in the property; and have a combined disposable income equal to or less than the Deferral Threshold for your county. See income thresholds.

Reporting/documentation requirements:

• Completion of Deferral Application for Senior Citizens and People with Disabilities and a Combined Disposable Income Worksheet.
• Disabled person must provide written acknowledgment by Social Security or Veterans Administration or Proof of Disability Affidavit.
• Annual renewal

Special notices & publications
Property tax deferral for senior citizens and people with disabilities

Laws & Rules:
RCW 84.38
WAC 458-18

Available To:
Qualifying organizations conducting an activity specifically identified in Chapter 84.36 of the Revised Code of Washington. Not all nonprofits have a purpose and activity that entitles them to an exemption. The use of the property determines the exemption. Typical organizations receiving property tax exemption are schools, churches, cemeteries, hospitals, social service agencies, character building organizations, nursing homes, homes for the aging, museums, performing arts facilities, and public meeting halls.

Program Benefits:
The qualifying organizations receive abatement (exemption) of their property taxes. Special assessments are not eligible for this exemption. Please note: Property tax exemptions are only applicable to real and personal property located in Washington State.

Qualifying Activity:
Nonprofit organizations, even though they may be exempt from federal taxes, are not generally exempt from taxes in Washington. Typically, organizations must own and exclusively use their property to conduct an activity specifically exempted by the Legislature to qualify for the exemption.

Reporting/Documentation Requirements:

• Completion of an initial Application for Property Tax Exemption
• Annually on or before March 31
  • Submit a renewal declaration online (instructions) OR
  • Call 360-534-1372 to request a renewal declaration via mail.
• Report any changes in use or ownership of the property within 60 days.

Special notices & publications:

• Application for Property Tax Exemption
• Property Tax Exemption for Nonprofits: Administrative Offices of a Religious Organization (informational brochure)
• Property Tax Exemption for Nonprofits: Emergency or Transitional Housing (informational brochure)
• Property Tax Exemption for Nonprofits: Churches (informational brochure)
• Property Tax Exemptions for Nonprofits: Social Service Organizations (informational brochure)
• PTA 13.1.2009 Impact of Local Zoning Ordinances on Property Tax Exemptions Granted under Chapter 84.36 RCW
• PTA 10.1.2009 “True Lease” or Security Agreement

Laws & Rules: 
RCW 84.36
WAC 458-16
WAC 458-16A

Available to:
Taxpayers who meet one of the following requirements as of December 31 of the year before the taxes are due:

• At least 61 years of age or older.
• Retired from regular gainful employment due to a disability.
• Veteran of the armed forces of the United States receiving compensation from the United States Department of Veterans Affairs at one of the following:
  • Combined service-connected evaluation rating of 80% or higher.
  • Total disability rating for a service-connected disability without regard to evaluation percent.

Program benefits:
The qualifying applicant receives a reduction in the amount of property taxes due. The amount of the reduction is based on the applicant's income, the value of the residence, and the local levy rates.

Qualifying activity:
Own and occupy a primary residence in the State of Washington and have combined disposable income of Income Threshold 3 or less for your county. See income thresholds.

Reporting/documentation requirements:

• Completion of Application for Senior Citizen and Disabled Persons Exemption from Real Property Taxes and a Combined Disposable Income Worksheet.
• Disabled person must provide written acknowledgment by Social Security or Veterans Administration or Proof of Disability Affidavit.
• Renewal required at least once every six years as determined by local assessor.
• Must report Changes in Status affecting program eligibility and/or benefit level.

Special notices & publications
Property tax exemption for senior citizens and people with disabilities

Laws & Rules:
RCW 84.36.379 - RCW 84.36-389
WAC 458-16A-100 - 458-16A-150

Available To:
Property owners who use their land for farming, agriculture, or conservation purposes, and who meet state requirements.

⚠️ Important update:
As of October 2024, Washington State replaced the Open Space Farm & Agricultural program with the Public Benefit Rating System (PBRS). Program rules and benefits may differ.

Qualifying Use & Program Benefits:
Under this program, qualifying land may be assessed based on its current use rather than market value, which can result in lower property taxes. If a residence is present, a one-acre homesite is excluded from the reduced assessment. To qualify, the land must be used primarily for commercial farming or agricultural activities, conservation or open space purposes, or other approved public benefit uses. Eligibility is based on how the land is used, not simply on who owns it.

Application & Reporting:

• Applications must be submitted to the Grays Harbor County Assessor
• Filing deadlines and requirements vary by program
• Owners must report changes in use or ownership

Because the Public Benefit Rating System is new, property owners are encouraged to contact the Assessor’s Office for current eligibility and application details.

Removal & Appeals:
Land may be removed from its current use classification if the owner requests removal, if the use of the land changes so that it no longer qualifies, or if ownership changes and the required continuation forms are not filed. Property owners may appeal a change in assessed value or the removal of a classification through the County Board of Equalization.

Laws & Rules:
RCW 84.34
WAC 458-30

Available To:
This program is available to property owners whose land is used primarily for growing and harvesting timber. To qualify as Designated Forest Land, the property generally must consist of five or more contiguous acres, contain a merchantable stand of timber, and be actively managed for timber production. Land located within 200 feet of saltwater does not qualify for this classification.

Program Benefits:
Under this program, qualifying land is assessed based on its timber use rather than market value, which can significantly reduce property taxes. If a residence is present, a one-acre homesite is excluded from the reduced assessment. In some cases, smaller parcels under 20 acres may still qualify through the Open Space Timber classification.

Assessment:
For assessment purposes, the Assessor uses per-acre values set annually by the State, along with land grades based on soil productivity and maps provided by the Department of Natural Resources. These values are used only to determine the property’s assessed value for taxation under the timber classification.

Application Requirements:

• Applications must be filed by December 31
• A $100 application fee is required
• The legal owner must sign the application
• Required documents:
  • Timber Management Plan
    • Current condition of the land
    • How timber will be grown and harvested
    • A 10-year schedule for:
      • Thinning
      • Harvesting
      • Replanting
      • Site preparation
  • Site Plan
    • Access and roads
    • Timber areas
    • Buildings and improvements

If approved, the new classification applies the following year.

Help is available from professional foresters or the Department of Natural Resources.

Removal From Classification:
Land may be removed from classification if the owner requests removal, if the land no longer meets program requirements, if required timber practices or restocking do not occur, or if ownership changes and a Notice of Continuance is not filed. When only part of a property is affected, the removal applies only to the affected area, as long as the remaining land continues to qualify.

Compensating Tax:
If land is removed from classification, a compensating tax may apply. The tax is based on the difference between taxes paid under current use and what would have been paid at market value, and it may be calculated for up to 10 prior years. The compensating tax is generally due 30 days after notice, unless an appeal is filed. Certain transfers, such as those to government entities or for conservation purposes, may be exempt from this tax.

Special notices & publications:
Designated Forest Land

Appeals:
Appeals must be filed with the County Board of Equalization:

Laws & Rules:
RCW 84.33
WAC 458-30

Available To:
This exemption is available to homeowners who plan to make major physical improvements to a single family home they own. The exemption applies only to qualifying single family dwellings and must be requested before the improvements are completed.

Program Benefits:
Qualifying home improvements may receive a partial property tax exemption for three assessment years. The exemption reduces the assessed value of the home by the amount of the approved improvement, up to 30% of the home’s value before the improvements. The exemption applies to the dwelling itself and continues for the full three-year period even if the home is sold.

Qualifying Improvements:
A physical improvement is a permanent change that adds value to a single family home. This includes additions, remodels, renovations, structural upgrades, and attached features such as garages, carports, or patios. Repairs and deferred maintenance do not qualify. Improvements such as swimming pools, fences, landscaping, sheds, barns, shops, or other outbuildings are also not eligible. The cost of the improvement is not used to calculate the exemption amount.

Eligible Homes:
A single family dwelling is a residential structure designed for occupancy by one family. Manufactured homes, mobile homes, and park model trailers may qualify if they are permanently installed on land owned or leased by the homeowner, set on a foundation, and connected to utilities such as water and sewer.

Application & Filing Requirements:
To receive this exemption, homeowners must:

• File an application with the Assessor before the improvements are completed
• Use the official exemption application form
• Submit a written Notice of Completion after the work is finished
• Ensure the exemption is not claimed more than once in a five-year period on the same dwelling

How the Exemption Is Calculated:
The exemption amount is based on the difference in the home’s value before and after the improvement, but it may not exceed 30% of the home’s value prior to the improvement. The approved exemption amount is deducted from the assessed value of the home for the three assessment years following completion of the improvement.

Assessor Review Process:
After receiving an application, the Assessor determines the true and fair value of the home before improvements, either through inspection or appraisal methods. Once the Notice of Completion is received, the Assessor conducts a physical inspection of the improved dwelling to determine the value added by the improvement and calculate the exemption. If the dwelling no longer meets the definition of a single family home, the exemption may be denied or canceled.

Relationship to Revaluation:
Grays Harbor County revalues property on a four-year revaluation cycle. A home receiving a home improvement exemption may still be revalued during the three-year exemption period; however, the approved exemption amount remains unchanged for the duration of the exemption.

Appeals:
A homeowner may appeal to the County Board of Equalization if the exemption application is denied, if the exemption is removed before the end of the three-year period, or if the homeowner disagrees with the amount of the exemption granted.

Laws & Rules:
RCW 84.36.400
RCW 84.36.410 
WAC 458-16-080

Available To:
This program is available to property owners whose real or personal property was damaged or destroyed, in whole or in part, by a fire, flood, storm, or other disaster. To qualify, the property must have been on the assessment roll as of January 1 of the assessment year and must have lost more than 20% of its value, or be located in an area officially declared a disaster by the Governor or County legislative authority.

Program Benefits:
Eligible property owners may receive a reduction in assessed value and a partial or full abatement of property taxes for the year the damage occurred. The tax reduction is calculated based on the portion of value removed and the number of days remaining in the year after the damage happened. If taxes were already paid, the abated amount will be refunded. Tax relief does not apply to property that was damaged or destroyed voluntarily.

Qualifying Damage:
Relief may be granted when property is destroyed or damaged by events such as fire, flooding, severe storms, or other disasters that significantly reduce its value. The reduction in value must be greater than 20%. No relief will be granted to anyone convicted of arson related to the damaged property.

How to Apply:
The Assessor may initiate action on their own, but in most cases the property owner must file a claim. An application must be filed within three years of the date the property was damaged or destroyed. 

Assessor & Treasurer Review:
After reviewing the application, the Assessor determines the new assessed value and the amount of value reduction. The County Treasurer then calculates the tax abatement or refund and notifies the property owner of the amount.

Replacement of Property:
If the destroyed property is repaired or replaced before July 31 of the assessment year, the taxable value for that year may not exceed the value that applied on the official valuation date under state law.

Appeals:
If a property owner disagrees with the Assessor’s determination, they may appeal the amount of the reduction to the County Board of Equalization. Appeals must be filed within 30 days of the Assessor’s notice or by July 1 of the year of reduction, whichever is later.

Laws & Rules:
RCW 84.70
WAC 458-07