The bill amends RCW 84.36.383 to include provisions for accessory dwelling units (ADUs) under the property that qualifies for the senior citizens property tax exemption in Washington State. It defines an "accessory dwelling unit" as a separate, autonomous residential unit that provides complete independent living facilities, including provisions for living, sleeping, eating, cooking, and sanitation. Additionally, the term "residence" is updated to specify that it may include one accessory dwelling unit, while maintaining the existing definitions related to income thresholds and disposable income calculations for those claiming the exemption.

The act will apply to taxes levied for collection in 2025 and thereafter, and it clarifies that certain provisions of RCW 82.32.805 and 82.32.808 do not apply to this act. This legislative change aims to support seniors by allowing them to benefit from property tax exemptions while potentially utilizing ADUs, which can provide additional housing options or income opportunities.

Statutes affected:
Original Bill: 84.36.383
Bill as Passed Legislature: 84.36.383
Session Law: 84.36.383