Add Washington Senior Citizens and Disabled Persons Property Tax Exemption

changelog.d/wa-senior-disabled-pte.added.md

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+Add Washington Senior Citizens and Disabled Persons Property Tax Exemption Program.

policyengine_us/parameters/gov/states/wa/dor/property_tax_exemption/senior_disabled/age_threshold.yaml

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+description: Washington sets this minimum age threshold for claimants under the Senior Citizens and Disabled Persons Property Tax Exemption program.
+values:
+  2008-01-01: 61
+
+metadata:
+  unit: year
+  period: eternity
+  label: Washington senior/disabled property tax exemption age threshold
+  reference:
+    - title: RCW 84.36.381(3)(a)(i)
+      href: https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.381
+    - title: WAC 458-16A-130(2)(a)
+      href: https://app.leg.wa.gov/WAC/default.aspx?cite=458-16A-130
+    - title: Washington DOR Property Tax Exemption for Senior Citizens and People with Disabilities (PT0017)
+      href: https://dor.wa.gov/sites/default/files/2022-02/PTExemption_Senior.pdf

policyengine_us/parameters/gov/states/wa/dor/property_tax_exemption/senior_disabled/benefit/tier_1_reduction_rate.yaml

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+description: Washington provides this share of total real estate taxes as the property tax reduction under the Senior Citizens and Disabled Persons Property Tax Exemption program for Tier 1 (lowest-income claimants).
+values:
+  2008-01-01: 0.8
+
+metadata:
+  unit: /1
+  period: year
+  label: Washington senior/disabled property tax exemption Tier 1 reduction rate
+  reference:
+    - title: RCW 84.36.381(5)(b)(ii)
+      href: https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.381
+    - title: Washington DOR Property Tax Exemption for Senior Citizens and People with Disabilities (PT0017), Property tax levies eligible for exemption
+      href: https://dor.wa.gov/sites/default/files/2022-02/PTExemption_Senior.pdf
+# Statewide approximation of the Tier 1 benefit. The statute (RCW 84.36.381(5)(b)(ii))
+# exempts excess (voter-approved) levies + state school levy Part 2 (typical ~30-40%
+# of a property tax bill statewide) PLUS regular property taxes on the greater of
+# $60,000 or 60% of assessed valuation (no cap), which adds ~40-50% on top for
+# typical home values. Combined: approximately 80% of total real estate taxes.
+# This single rate is a simplification — PolicyEngine's real_estate_taxes does not
+# decompose into excess vs regular levies, so per-tier exact modeling is not feasible
+# without new input variables.

policyengine_us/parameters/gov/states/wa/dor/property_tax_exemption/senior_disabled/benefit/tier_2_reduction_rate.yaml

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+description: Washington provides this share of total real estate taxes as the property tax reduction under the Senior Citizens and Disabled Persons Property Tax Exemption program for Tier 2 (middle-income claimants).
+values:
+  2008-01-01: 0.6
+
+metadata:
+  unit: /1
+  period: year
+  label: Washington senior/disabled property tax exemption Tier 2 reduction rate
+  reference:
+    - title: RCW 84.36.381(5)(b)(i)
+      href: https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.381
+    - title: Washington DOR Property Tax Exemption for Senior Citizens and People with Disabilities (PT0017), Property tax levies eligible for exemption
+      href: https://dor.wa.gov/sites/default/files/2022-02/PTExemption_Senior.pdf
+# Statewide approximation of the Tier 2 benefit. The statute (RCW 84.36.381(5)(b)(i))
+# exempts excess (voter-approved) levies + state school levy Part 2 (typical ~30-40%
+# of a property tax bill statewide) PLUS regular property taxes on the greater of
+# $50,000 or 35% of assessed valuation, capped at $70,000 of taxable value (adds
+# ~20-25% on top for typical home values). Combined: approximately 60% of total real
+# estate taxes. This single rate is a simplification — PolicyEngine's real_estate_taxes
+# does not decompose into excess vs regular levies.

policyengine_us/parameters/gov/states/wa/dor/property_tax_exemption/senior_disabled/benefit/tier_3_reduction_rate.yaml

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+description: Washington provides this share of total real estate taxes as the property tax reduction under the Senior Citizens and Disabled Persons Property Tax Exemption program for Tier 3 (highest-income qualifying claimants).
+values:
+  2008-01-01: 0.4
+
+metadata:
+  unit: /1
+  period: year
+  label: Washington senior/disabled property tax exemption Tier 3 reduction rate
+  reference:
+    - title: RCW 84.36.381(5)(a)
+      href: https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.381
+    - title: Washington DOR Property Tax Exemption for Senior Citizens and People with Disabilities (PT0017), Property tax levies eligible for exemption
+      href: https://dor.wa.gov/sites/default/files/2022-02/PTExemption_Senior.pdf
+# Statewide approximation of the Tier 3 benefit. The statute (RCW 84.36.381(5)(a))
+# exempts (i) all excess (voter-approved) levies, (ii) the additional state school
+# levy Part 2 under RCW 84.52.065(2), and (iii) RCW 84.55.050 lid-lift portions of
+# regular levies where the ballot measure identified the exemption. Excess + Part 2
+# levies typically constitute approximately 30-40% of a Washington property tax bill
+# statewide. This single rate is a simplification — PolicyEngine's real_estate_taxes
+# does not decompose into excess vs regular levies.

policyengine_us/parameters/gov/states/wa/dor/property_tax_exemption/senior_disabled/income/deductions/sources.yaml

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+description: Washington subtracts these medical expenses from combined disposable income under the Senior Citizens and Disabled Persons Property Tax Exemption program.
+values:
+  2008-01-01:
+    # RCW 84.36.383(2)(a) prescription drugs and (c) Medicare premiums — covered as an aggregate by medical_out_of_pocket_expenses (premiums + other OOP).
+    - medical_out_of_pocket_expenses
+    # RCW 84.36.383(2)(f) — long-term care insurance premiums
+    - long_term_health_insurance_premiums
+    # Not modeled — we don't track at the moment: nursing-home/assisted-living costs (2)(b), Medicare A/B/C/D premiums separately (2)(c), Medigap premiums (2)(d), DME and prosthetics (2)(e), cost-sharing toward OOP max (2)(g), nebulizers (2)(h), naturopathic prescribed botanicals (2)(i), ostomic items (2)(j), insulin (2)(k), kidney dialysis devices (2)(l), disposable drug-delivery devices (2)(m).
+
+metadata:
+  unit: list
+  period: year
+  label: Washington senior/disabled property tax exemption income deductions
+  reference:
+    - title: RCW 84.36.383(2)
+      href: https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.383
+    - title: WAC 458-16A-120
+      href: https://app.leg.wa.gov/WAC/default.aspx?cite=458-16A-120
+    - title: Washington DOR Property Tax Exemption for Senior Citizens and People with Disabilities (PT0017)
+      href: https://dor.wa.gov/sites/default/files/2022-02/PTExemption_Senior.pdf

policyengine_us/parameters/gov/states/wa/dor/property_tax_exemption/senior_disabled/income/sources.yaml

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+description: Washington counts these income sources toward combined disposable income under the Senior Citizens and Disabled Persons Property Tax Exemption program.
+values:
+  2008-01-01:
+    - adjusted_gross_income
+    # RCW 84.36.383(7)(d) — pension and annuity receipts not in AGI
+    - tax_exempt_pension_income
+    # RCW 84.36.383(7)(e) — military pay/benefits not in AGI
+    - military_basic_pay
+    # RCW 84.36.383(7)(f) — veterans benefits not in AGI; statute excludes attendant-care, medical-aid, VA disability comp, DIC. Not modeled — we don't track these subcomponents at the moment.
+    - veterans_benefits
+    # RCW 84.36.383(7)(g) — Social Security and Railroad Retirement not in AGI
+    - tax_exempt_social_security
+    # RCW 84.36.383(7)(i) — state/municipal bond interest not in AGI
+    - tax_exempt_interest_income
+    # RCW 84.36.383(7)(a) — capital gains add-back. AGI already includes
+    # net capital gains (capped by the federal $3,000 loss limit), so the
+    # statutory add-back targets the §121 home-sale gain that taxpayers
+    # excluded from AGI. Not modeled — we don't have a separate variable
+    # for the §121 home-sale exclusion at the moment.
+    # RCW 84.36.383(7)(b)/(c) — depreciation and capital/business/rental
+    # loss add-backs. Not modeled — we don't track these subcomponents
+    # of AGI separately at the moment.
+    # RCW 84.36.383(7)(h) — dividend receipts not in AGI (e.g., certain
+    # tax-exempt fund distributions). Not modeled — qualified and ordinary
+    # dividends already flow through AGI; we don't have a variable for
+    # non-AGI dividend receipts at the moment.
+
+metadata:
+  unit: list
+  period: year
+  label: Washington senior/disabled property tax exemption combined disposable income sources
+  reference:
+    - title: RCW 84.36.383(7)
+      href: https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.383
+    - title: WAC 458-16A-120
+      href: https://app.leg.wa.gov/WAC/default.aspx?cite=458-16A-120
+    - title: Washington DOR Property Tax Exemption for Senior Citizens and People with Disabilities (PT0017)
+      href: https://dor.wa.gov/sites/default/files/2022-02/PTExemption_Senior.pdf

policyengine_us/parameters/gov/states/wa/dor/property_tax_exemption/senior_disabled/income/thresholds/tier_1.yaml

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+description: Washington sets this combined disposable income limit for the highest-benefit tier (Tier 1) of the Senior Citizens and Disabled Persons Property Tax Exemption program by county.
+metadata:
+  period: year
+  unit: currency-USD
+  label: Washington senior/disabled property tax exemption Tier 1 income threshold by county
+  reference:
+    - title: RCW 84.36.383(8)
+      href: https://app.leg.wa.gov/RCW/default.aspx?cite=84.36.383
+    - title: Washington DOR Income Thresholds for Tax Years 2019 and Prior
+      href: https://dor.wa.gov/sites/default/files/2022-02/IncomeThres_19andPrior.pdf
+    - title: Washington DOR Income Thresholds for Tax Years 2020-2023
+      href: https://dor.wa.gov/sites/default/files/2023-08/IncomeThres_20-23.pdf
+    - title: Washington DOR Income Thresholds for Tax Years 2024-2026
+      href: https://dor.wa.gov/sites/default/files/2023-08/Income_ThreshTY24-26.pdf
+    - title: Washington DOR Income Thresholds for Tax Years 2027-2029
+      href: https://dor.wa.gov/taxes-rates/property-tax/senior-citizens-and-people-disabilities-exemption-and-deferred-income-thresholds/income-thresholds-senior-citizen-and-disabled-persons-property-tax-exemption-and-deferral-tax-years
+
+ADAMS_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 30_300
+  2027-01-01: 42_000
+ASOTIN_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 30_300
+  2027-01-01: 46_000
+BENTON_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 40_000
+  2027-01-01: 58_000
+CHELAN_COUNTY_WA:
+  2008-01-01: 30_000
+  2020-01-01: 30_176
+  2024-01-01: 35_000
+  2027-01-01: 51_000
+CLALLAM_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 33_000
+  2027-01-01: 47_000
+CLARK_COUNTY_WA:
+  2008-01-01: 30_000
+  2020-01-01: 34_856
+  2024-01-01: 44_000
+  2027-01-01: 64_000
+COLUMBIA_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 31_000
+  2027-01-01: 43_000
+COWLITZ_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 39_000
+  2027-01-01: 49_000
+DOUGLAS_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 33_000
+  2027-01-01: 48_000
+FERRY_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 30_300
+  2027-01-01: 38_000
+FRANKLIN_COUNTY_WA:
+  2008-01-01: 30_000
+  2020-01-01: 30_681
+  2024-01-01: 43_000
+  2027-01-01: 50_000
+GARFIELD_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 34_000
+  2027-01-01: 43_000
+GRANT_COUNTY_WA:
+  2008-01-01: 30_000
+  2020-01-01: 30_929
+  2024-01-01: 33_000
+  2027-01-01: 46_000
+GRAYS_HARBOR_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 30_300
+  2027-01-01: 40_000
+ISLAND_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 39_000
+  2027-01-01: 56_000
+JEFFERSON_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 32_000
+  2027-01-01: 53_000
+KING_COUNTY_WA:
+  2008-01-01: 30_000
+  2020-01-01: 40_447
+  2024-01-01: 60_000
+  2027-01-01: 76_000
+KITSAP_COUNTY_WA:
+  2008-01-01: 30_000
+  2020-01-01: 33_628
+  2024-01-01: 46_000
+  2027-01-01: 70_000
+KITTITAS_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 31_000
+  2027-01-01: 51_000
+KLICKITAT_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 33_000
+  2027-01-01: 47_000
+LEWIS_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 34_000
+  2027-01-01: 50_000
+LINCOLN_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 35_000
+  2027-01-01: 38_000
+MASON_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 39_000
+  2027-01-01: 53_000
+OKANOGAN_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 30_300
+  2027-01-01: 37_000
+PACIFIC_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 31_000
+  2027-01-01: 43_000
+PEND_OREILLE_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 30_300
+  2027-01-01: 43_000
+PIERCE_COUNTY_WA:
+  2008-01-01: 30_000
+  2020-01-01: 31_644
+  2024-01-01: 46_000
+  2027-01-01: 64_000
+SAN_JUAN_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 35_000
+  2027-01-01: 54_000
+SKAGIT_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 34_000
+  2027-01-01: 58_000
+SKAMANIA_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 42_000
+  2027-01-01: 57_000
+SNOHOMISH_COUNTY_WA:
+  2008-01-01: 30_000
+  2020-01-01: 38_591
+  2024-01-01: 54_000
+  2027-01-01: 68_000
+SPOKANE_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 36_000
+  2027-01-01: 56_000
+STEVENS_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 32_000
+  2027-01-01: 44_000
+THURSTON_COUNTY_WA:
+  2008-01-01: 30_000
+  2020-01-01: 33_623
+  2024-01-01: 42_000
+  2027-01-01: 62_000
+WAHKIAKUM_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 34_000
+  2027-01-01: 49_000
+WALLA_WALLA_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 34_000
+  2027-01-01: 46_000
+WHATCOM_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 37_000
+  2027-01-01: 54_000
+WHITMAN_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 30_300
+  2027-01-01: 38_000
+YAKIMA_COUNTY_WA:
+  2008-01-01: 30_000
+  2024-01-01: 33_000
+  2027-01-01: 47_000