What happens to your senior property tax exemption when you move in Washington?
Washington’s senior and disabled property tax exemption (RCW 84.36.381) can move to a replacement home when you sell, but it doesn’t transfer automatically. Contact the Pierce County Assessor-Treasurer before and after you move. State law says you can’t receive the exemption on more than one residence in the same year, and the new home’s value for the exemption is based on its January 1 assessed value for the year of the transfer. In Pierce County, the current program requires age 61 or older or a qualifying disability, ownership and occupancy as your primary residence, and household income of $64,000 or less.
Downsizing is one of the most common moves I help clients make. Many of those homeowners have the senior property tax exemption on their current home, and they worry they’ll lose it.
The good news: the exemption can follow you to your next home in Washington, as long as you still qualify and handle the paperwork. Here’s how it works. For the bigger picture on equity and your next move, see our Move-Up & Home Equity Strategy hub.
Who qualifies in Pierce County
According to the Pierce County Assessor-Treasurer, you generally need to:
- Be 61 or older, or retired because of a disability, by December 31 of the qualifying year
- Own the home and live there as your primary residence at least six months a year
- Have household income of $64,000 or less, counting your income and that of a spouse, domestic partner, or co-owner living with you, minus allowable deductions
State law also allows certain veterans with a 100% service-connected disability rating and some surviving spouses to qualify.
How much it saves
Pierce County uses income tiers:
| Household income | Exemption |
|---|---|
| $55,001–$64,000 | Exempt from excess levies and Part 2 of the state school levy |
| $46,001–$55,000 | Above, plus regular levies on $50,000 or 35% of assessed value (whichever is greater, up to $70,000) |
| $46,000 or less | Above, plus regular levies on $60,000 or 60% of assessed value (whichever is greater) |
For the full picture of how levies work, see how property taxes work in Pierce County.
What happens when you sell and move
The exemption can move with you
Under RCW 84.36.381, a person who sells, transfers, or is displaced from their residence can transfer the exemption to a replacement residence. Two rules apply:
- You can’t receive the exemption on more than one residence in the same year
- For the new home, the exemption is based on its assessed value on January 1 of the year of the transfer
It isn’t automatic
Assessors watch sales records. When your current home sells, the exemption ends on that property. Contact the Assessor-Treasurer to transfer it, report the sale, and confirm what they need for the new home.
Moving to another county
If you’re downsizing from Pierce County to Thurston, King, or another Washington county, contact the new county’s assessor about the transfer.
How sale proceeds and income interact
The exemption is based on income, not on the value of your assets. But watch for:
- Investment income from sale proceeds, which may count toward income
- Capital gains on your home sale. Ask the assessor how a one-time gain is treated for the program. Here’s an overview of capital gains when selling your home.
Talk with a tax adviser and the assessor’s office before you sell, so you know how the sale could affect next year’s eligibility.
Plan your downsize with the exemption in mind
- Call the Assessor-Treasurer at (253) 798-6111 before you list
- Estimate your net proceeds so you know your budget. Here’s how to read a seller net proceeds estimate.
- Compare property taxes on the homes you’re considering, with and without the exemption
- Report the sale and transfer the exemption after closing
- Keep up with renewals. Pierce County requires renewal at least every six years.
For timing, home prep, and choosing the next home, see our guide to downsizing in Pierce County.
Frequently Asked Questions
Does the senior property tax exemption transfer to a new home in Washington?
It can. State law allows a person who sells or moves to transfer the exemption to a replacement residence, but it isn’t automatic. Contact your county assessor to transfer it.
Who qualifies for the senior property tax exemption in Pierce County?
Generally, homeowners 61 or older or retired because of disability, who own and occupy the home as their primary residence, with household income of $64,000 or less. Check with the Pierce County Assessor-Treasurer for current rules.
Can I get the senior exemption on two homes in the same year?
No. State law says a claimant can’t receive the exemption on more than one residence in any year.
Will selling my house affect my senior exemption eligibility?
It might. Eligibility depends on income, and some income from a sale or from investing proceeds may count. Ask the assessor and a tax adviser before you sell.
How often do I need to renew the senior exemption in Pierce County?
Pierce County requires renewal at least once every six years, or upon request, and you must report changes in income or eligibility.
Keep your savings when you downsize
The senior exemption can be a meaningful savings, and with a little planning, it can come with you to your next home.
If you’re thinking about downsizing, schedule a conversation with The Barnard Group. We’ll help you estimate your net proceeds, compare homes, and plan a smooth move.
About Josh Barnard Josh Barnard is the founder of The Barnard Group and has spent over 20 years helping families navigate some of life’s biggest moments through real estate. Known for his “Work Hard. Be Kind.” approach, Josh combines expert market knowledge, innovative marketing, and genuine care to help homeowners make confident decisions about their next chapter. Whether someone is buying their first home, moving up, downsizing, or relocating to Pierce County, his mission is simple: serve people well, create unforgettable experiences, and help families build a life they love.
Researched October 13, 2026. Exemption rules and income thresholds change. Confirm eligibility with the Pierce County Assessor-Treasurer and a tax adviser. This is general information, not tax advice.
