
In 2019, a homeowner completed the addition of a family room and the renovation of the kitchen. The following example should be used only as a general guide and cannot be relied upon for any other purpose. Exemption for Physical Improvement to a Single Family Dwellingįor questions or to submit via email: Example of Calculation.When the improvements are completed, the homeowner must submit a written notice of completion to the Assessor. (NOTE: The homeowner may not claim this exemption more than once in a five-year period on the same dwelling.) The homeowner must file a claim for the exemption with the Assessor before the improvements are completed. Improvements for tax exemption purposes do not include swimming pools, golf greens, fences, outbuildings, or general maintenance. Physical improvement means any addition, remodeling, renovation, structural correction or repairs which materially adds to the value or condition of an existing dwelling, including the addition of, or repairs to, garages, carports and patios attached to and compatible with the dwelling. Single family dwelling means a detached dwelling unit and the lot on which the dwelling stands which is designed for, and not occupied by, more than one family. According to RCW 84.36.400, physical improvements to a single family dwelling upon real property are exempt from property tax for three assessment years after the improvements are completed to the extent that the improvement represents 30% or less of the value of the original structure.

When you decide to make home improvements through remodeling and additions, there is a three-year property exemption program available. Get your permits and get to work on your renovations.Įnjoy your new space and a partial tax exemption! Program Benefits

ADUs are known variously as: "Mother-in-law apartments," "Accessory apartments," or "Second units."Ĭomplete and file your tax exemption application – details below.Ĭontact our Developer Services Center to find out what additions, improvements, or ADU you can make or add to your home along with what permits are needed. SEE 6231-S2.SL for more details.Ī: Accessory Dwelling Unit (ADU): A separate additional living unit, including separate kitchen, sleeping, and bathroom facilities, attached or detached from the primary residential unit, on a single-family lot. The construction of a detached accessory dwelling unit (ADU) is now available for tax exemption.Īny physical improvement to single-family dwellings upon real property, including constructing an accessory dwelling unit, whether attached to or within the single-family dwelling or as a detached unit on the same real property, shall be exempt from taxation for the three assessment years subsequent to the completion of the improvement to the extent that the improvement represents thirty percent or less of the value of the original structure. Single-Family & Detached ADU Tax Exemption Exemption for Physical Improvement to a Single Family Dwelling New in 2020
