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 $45,000 
          •     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