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SB5020 • 2026
Providing property tax relief to senior citizens.
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
Senior citizens/prop.
By resolution, reintroduced and retained in present status.
Senior citizens/prop. taxes
AN ACT Relating to providing property tax relief to senior 1 citizens; adding a new section to chapter 84.36 RCW; and creating new 2 sections. 3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4 NEW SECTION. Sec. 1. A new section is added to chapter 84.36 5 RCW to read as follows: 6 (1) All real property owned by persons 75 years of age or older 7 is exempt from state and local property tax, regardless of combined 8 household income and in accordance with this section.9 (2) Any person 75 years of age or older on December 31st of the 10 year following the year in which the claim is filed is exempt from 11 all state and local property taxes due and payable in the year 12 following the year in which the claim is filed and each year 13 thereafter. 14 (3)(a) The property tax exemption must be for a residence which 15 was occupied by the person claiming the exemption as a principal 16 place of residence as of the time of filing. 17 (b) Any person who sells, transfers, or is displaced from his or 18 her residence may transfer his or her exemption status to a 19 replacement residence, but no claimant may receive an exemption on 20 more than one residence in any year. 21 S-0240.1 SENATE BILL 5020 State of Washington 69th Legislature 2025 Regular Session By Senators Fortunato, Christian, Hasegawa, Holy, McCune, and J. Wilson Prefiled 12/10/24. Read first time 01/13/25. Referred to Committee on Ways & Means. p. 1 SB 5020 (c) Confinement of the person to a hospital, nursing home, 1 assisted living facility, adult family home, or home of a relative 2 for the purpose of long-term care does not disqualify the claim of 3 exemption if: 4 (i) The residence is temporarily unoccupied; 5 (ii) The residence is occupied by a spouse or either a domestic 6 partner or a person financially dependent on the claimant for 7 support, or both; or 8 (iii) The residence is rented for the purpose of paying nursing 9 home, hospital, assisted living facility, or adult family home costs.10 (d) For the purpose of this subsection (3), "relative" means any 11 individual related to the claimant by blood, marriage, or adoption.12 (4)(a) The person claiming the exemption must have owned, at the 13 time of filing, in fee, as a life estate, or by contract purchase, 14 the residence on which the property taxes have been imposed, or if 15 the person claiming the exemption lives in a cooperative housing 16 association, corporation, or partnership, such person must own a 17 share therein representing the unit or portion of the structure in 18 which he or she resides. 19 (b) For purposes of this subsection, a residence owned by a 20 marital community or state registered domestic partnership or owned 21 by cotenants is deemed to be owned by each spouse or each domestic 22 partner or each cotenant, and any lease for life is deemed a life 23 estate. 24 (c) A residence owned by a marital community or state registered 25 domestic partnership may claim a property tax exemption under this 26 section if at least one spouse or domestic partner is 75 years of age 27 or older and otherwise meets the eligibility requirements of this 28 section. 29 NEW SECTION. Sec. 2. RCW 82.32.805 and 82.32.808 do not apply 30 to this act.31 NEW SECTION. Sec. 3. This act applies for taxes levied for 32 collection in 2026 and thereafter.33 --- END --- p. 2 SB 5020