INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed December 1, 2020, 12:58 p.m.]

INTERPRETIVE STATEMENT ISSUED

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

PTA 19.1.2020 - 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" and provides guidance for determining whether a claimant occupies a residence as their "principal place of residence" in physical occupancy and duration terms. The occupancy requirement for this property tax exemption was changed from more than nine months per calendar year, to more than six months per calendar year, with the passage of SSB 6319 in 2020.

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.