S-0240.1
SENATE BILL 5020
State of Washington 69th Legislature 2025 Regular Session
By Senator Fortunato
Prefiled 12/10/24.
1 AN ACT Relating to providing property tax relief to senior
2 citizens; adding a new section to chapter 84.36 RCW; and creating new
3 sections.
4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
5 NEW SECTION. Sec. 1. A new section is added to chapter 84.36
6 RCW to read as follows:
7 (1) All real property owned by persons 75 years of age or older
8 is exempt from state and local property tax, regardless of combined
9 household income and in accordance with this section.
10 (2) Any person 75 years of age or older on December 31st of the
11 year following the year in which the claim is filed is exempt from
12 all state and local property taxes due and payable in the year
13 following the year in which the claim is filed and each year
14 thereafter.
15 (3)(a) The property tax exemption must be for a residence which
16 was occupied by the person claiming the exemption as a principal
17 place of residence as of the time of filing.
18 (b) Any person who sells, transfers, or is displaced from his or
19 her residence may transfer his or her exemption status to a
20 replacement residence, but no claimant may receive an exemption on
21 more than one residence in any year.
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 1 (c) Confinement of the person to a hospital, nursing home,
2 assisted living facility, adult family home, or home of a relative
3 for the purpose of long-term care does not disqualify the claim of
4 exemption if:
5 (i) The residence is temporarily unoccupied;
6 (ii) The residence is occupied by a spouse or either a domestic
7 partner or a person financially dependent on the claimant for
8 support, or both; or
9 (iii) The residence is rented for the purpose of paying nursing
10 home, hospital, assisted living facility, or adult family home costs.
11 (d) For the purpose of this subsection (3), "relative" means any
12 individual related to the claimant by blood, marriage, or adoption.
13 (4)(a) The person claiming the exemption must have owned, at the
14 time of filing, in fee, as a life estate, or by contract purchase,
15 the residence on which the property taxes have been imposed, or if
16 the person claiming the exemption lives in a cooperative housing
17 association, corporation, or partnership, such person must own a
18 share therein representing the unit or portion of the structure in
19 which he or she resides.
20 (b) For purposes of this subsection, a residence owned by a
21 marital community or state registered domestic partnership or owned
22 by cotenants is deemed to be owned by each spouse or each domestic
23 partner or each cotenant, and any lease for life is deemed a life
24 estate.
25 (c) A residence owned by a marital community or state registered
26 domestic partnership may claim a property tax exemption under this
27 section if at least one spouse or domestic partner is 75 years of age
28 or older and otherwise meets the eligibility requirements of this
29 section.
30 NEW SECTION. Sec. 2. RCW 82.32.805 and 82.32.808 do not apply
31 to this act.
32 NEW SECTION. Sec. 3. This act applies for taxes levied for
33 collection in 2026 and thereafter.
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