INTERPRETIVE OR POLICY STATEMENT

DEPARTMENT OF REVENUE

[Filed February 6, 2020, 9:20 a.m.]

INTERPRETIVE STATEMENT ISSUED

The department of revenue has issued the following property tax advisory (PTA):

PTA 19.0.2020 – Occupancy Requirement for Senior Citizen, Disabled Person, and Disabled Veteran Property Tax Exemption.

This PTA explains key provisions of the senior citizen, disabled person, and disabled veteran property tax exemption. See RCW 84.36.379 to 84.36.389. It addresses the definition of "principal place of residence" added to RCW 84.36.383 by ESSB 5160 (chapter 453, Laws of 2019). It provides guidance for determining whether a claimant occupies a residence as their "principal place of residence" in physical occupancy and duration terms. This PTA also explains the year in which a claimant must meet the occupancy requirement to receive an exemption for the following year.

A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.