Senior Citizens and People with Disabilities

Senior/Disabled Exemption: 
Age or Disability 
You must meet one of the following: 
        •     At least age 61 by December 31st of the previous year 
        •     100% military service-connected disability 
        •     Social Security deemed disabled or letter of disability from your doctor, including                                                                  date deemed disabled (must be submitted)
Ownership & Residency 
You must own the home in Jefferson County for which the exemption is claimed in total (fee owner), as a life estate (including a lease for life), or by contract purchase by December 31st of the assessment year. 

A home owned jointly by a married couple, a registered domestic partnership or by co-tenants is considered owned by each spouse, domestic partner, or co-tenant. Only one person must meet the age or disability requirements. A co-tenant is a person who resides with the claimant and has ownership interest in the residence. Income information for the co-tenant must be provided.

         •     The property must be your primary residence and you must occupy the home for more than six months each year. (Exemption only on your primary residence and up to 5 acres of land)
         •     Properties used as a vacation home are not eligible for the exemption program.
         •     Vacant land &/or non-assessed structures do not qualify for this program.
Your annual gross income cannot exceed $40,000
         •     This includes ALL household income (taxable or non-taxable)
These are for non-reimbursed expenses paid by you (or your spouse/partner)
- Nursing home, assisted living or adult family home
- Home health care
- Prescription drugs
- Medicare parts A, B, C, D insurance premiums
- Medicare supplemental/Medigap insurance premiums
- Durable medical and mobility enhancing equipment and prosthetic devices
- Medically prescribed oxygen
- Long-term care insurance
- Cost-sharing amounts
- Nebulizers
- Medicines of mineral, animal and botanical origin prescribed, administered, dispensed, by a
  naturopath licensed under Washington Law
- Osmotic items
- Insulin (human use)
- Kidney dialysis devices
- Disposable devices used to deliver drugs (human use)

You MUST provide your IRS Tax Return for the qualifying year & ALL supporting documentation to the Assessor’s Office. (If no tax return was filed, then just supply your proof of income) Examples of documents to bring with you:
         •     Proof of age &/or disability
         •     Trust Agreement (if ownership is in a trust)
         •     Disability Letter (if applicable)
         •     IRS Tax Return
         •     Social Security 1099 Form
         •     Pension or Annuity 1099 Form
         •     Interest Income 1099 Form
         •     Dividends/Capital Gains 1099 Form (all pages to add capital gains)
         •     IRA Income
         •     Receipts of any other income you might be receiving within your household (this includes                                                          rentals, items sold, assistance from family or friends, etc)                                
         •     Closing documents if property sold within the qualifying year
         •     Non-reimbursed prescription costs (if deducting; must supply pharmacy printout form)
         •     Receipts for in-home care &/or nursing home care (if deducting) 
You MUST notify us whenever there is a change in status for the following reasons:
         •     Change in income level
         •     Change in living circumstances
         •     Death of a spouse, domestic partner or applicant
         •     If your income was substantially reduced (or increased) for at least two months