WA HB1179

Freezes property tax valuations for all qualifying senior citizens (age 61+) and disabled veterans regardless of income level, removing the previous requirement that combined disposable income be at or below income threshold 3

Sets the frozen valuation at the assessed value from January 1, 1995, or January 1st of the year the person first qualifies, whichever is later

Requires requalification at current assessed value if a person fails to qualify for more than one consecutive year, eliminating the previous exception that allowed the same valuation after a single year of high income

Applies the frozen valuation to replacement residences when exemption status is transferred, using the assessed value from the year of transfer

Takes effect for property taxes levied for collection in 2026 and thereafter