Sr Citizens / People with Disabilities Tax Deferral Prog

Link to Online Documents:
Forms, Publications, State Law


Benefit

The Exemption Program reduces your property taxes. The deferral program allows you to postpone the payment of your property taxes. 

The State of Washington pays the taxes for the applicant. The maximum dollar amount of deferred taxes allowable on a parcel is limited by the applicant’s equity in that property and insurance. 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. The lien created by the Deferral Program can only be assumed by a surviving spouse or domestic partner.

Eligibility Requirements

To qualify for deferral on taxes payable in 2021:

  1. Applicants must be at least 60 years of age by 12/31/2021 or must have been disabled as of 12/31/2020.
  2. The applicant’s combined disposable income must not be more than $45,858 in 2020.
  3. The applicant must have owned and occupied your home for more than six months as of December 31, 2020.
  4. The applicant may apply for payment of prior year taxes on the same application as long as he/she had an ownership interest in the property in the prior years.
Application Process

The San Juan County Assessor’s Office administers this program and is responsible for determining if you meet the qualifications. If you have any questions, please contact the Assessor’s Office by calling 360-370-7530 or email the Assessor

Applications may be obtained by contacting the Assessor’s Office or downloading the form from this webpage. 

Where do I file the application?

Hand DeliverMailE-mail
Assessor
350 Court Street
Friday Harbor, WA 98280
San Juan County Assessor
PO Box 1519
Friday Harbor, WA  98250
micahc@sanjuancountywa.gov