Homeowners in Pierce County, Washington, who are 61 or older or disabled can freeze their home’s taxable value if household income is $64,000 or less. The Pierce County Assessor-Treasurer runs the senior exemption, and its page now carries the 2026 application forms. People in the lower income tiers also get relief from part of the levies that make up the tax bill.

The exemption is set by state law, under RCW 84.36.381 to 84.36.389, and applies to a primary residence. An applicant must own the home, live in it at least six months of each year and live in Washington State. The age or disability test is measured on December 31 of the previous year.

Does this apply to a particular household? The income counted is total combined household income, which includes the applicant, a spouse or domestic partner, and any co-tenant who has an ownership interest in the home and lives there. A household at $64,000 is inside the limit, and one at $64,001 or more gets no exemption.

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How the value freeze works

The county’s page says the home’s value is frozen for tax purposes. The Assessor-Treasurer still sets a market value every year, but taxes are calculated on the lesser of market value or the frozen value.

In practice that protects a homeowner in a rising market. If the county’s market value for the house climbs, the tax bill is figured on the lower frozen number instead. If values fall below the frozen figure, the lower market value is used.

What each income tier gets

The relief grows as income falls, according to the county. Three tiers carry an exemption.

• $55,001 to $64,000: exempt from excess levies, which are the voter-approved levies, and from Part 2 of the state school levy.
• $46,001 to $55,000: the same relief, plus exemption from regular levies on $50,000 or 35 percent of the assessed taxable value, whichever is greater, but not more than $70,000 of taxable value.
• $46,000 or less: the same relief, plus exemption from regular levies on $60,000 or 60 percent of the assessed taxable value, whichever is greater.

The freeze applies in every tier. A household at $64,000 gets the freeze and the two levy exemptions in the top tier, which is a smaller benefit than a household at $40,000 gets.

Papers, renewals and the missing deadline

Applicants need a valid ID and income-related documents, and more may be required depending on the answers on the form. The full list is on the county’s Exemption Cover Sheet. The county also posts an Income Instructions Worksheet and a Proof of Disability Statement for applicants who qualify through disability.

The page does not state an application deadline. Exemptions must be renewed at least once every six years or when the county asks, and Pierce County renews on a cycle based on the applicant’s last name. Between renewals, a change in income or eligibility has to be reported to the assessor on a Status Change Form.

Where to apply in Pierce County

Applications can be filed online through the county’s How to Apply page or on paper. The Assessor-Treasurer’s office is at 2401 S. 35th St., Room 142, in Tacoma, and the phone number is (253) 798-6111. The county also lists property tax exemption seminars on its seminar calendar page.

A homeowner who is already on the exemption does not need to reapply each year, but should know which renewal group applies by last name. The county’s schedule is linked from the exemption page.

What does the exemption mean for a household near $64,000?

Pierce County does not publish a dollar figure for the benefit, because it depends on the home’s value, the levies in its tax district and the household’s income tier. The county’s page does show where the thresholds sit: $46,000, $55,000 and $64,000. A household close to one of those lines is the case where the Assessor-Treasurer’s office can say which side it falls on.

Which Pierce County income tier is this household in?

Washington’s three income tiers mean a household can qualify and still not know how much it saves. A homeowner near $55,000 or $46,000 can lose a benefit by miscounting income, because the county counts everyone in the household with an ownership interest.

The Senior Property Tax & Home-Cost Relief Kit lays out the 5 kinds of property-tax relief and what each one does, and Part 3 covers the senior programs, including freezes. It adds an application log and renewal calendar, which suits an exemption that renews on a six-year cycle.

Log the six-year renewal in The Senior Property Tax & Home-Cost Relief Kit’s calendar →

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This article was produced with AI assistance and edited for accuracy against the sources linked above.