An applicant must meet all qualifications in the assessment year to receive property tax relief in the tax year. Qualifications. Property tax exemptions and deferrals.Note: These programs are only available to individuals whose primary residence is located in the State of Washington. Each year applicants must complete and file Form PTAX-340 with the Chief County Assessment Officer. You may be eligible if you have limited income and you're at least 61 years old in the year you apply for the exemption. Eligible senior taxpayers must complete an application and supply proof of age and property ownership. Us to have a form mailed to you. Senior Homestead Exemption. The base assessment used in the Senior Citizens Assessment Freeze Homestead Exemption initially equals the assessed value from the prior year tax calculation. Senior Citizens Homestead Exemption.
