For a Local Improvement District (LID) deferral, the homeowner must apply annually to the Cowlitz County Assessor's Office who administers the program locally for the Washington State Department of Revenue at least 30 days before the payment is due. The City’s bills are mailed 45 days before they are due. This program postpones payment only. The Department of Revenue pays the assessment each year. The amount of the postponed assessment, plus five percent (5%) interest, becomes a lien against the property in favor of the state.
To be eligible for an LID deferral, you must:
Be at least 60 years of age by December 31 of the year you apply.
Be unable to work because of a disability.
Be at least 57 years of age and the surviving spouse or domestic partner of a person who was receiving a deferral at the time of his/her death.
Own the home (irrevocable trusts may qualify).
Provide proof of your age and/or disability with your application.
Provide proof of annual household income, which may not exceed $40,000. Household income includes your disposable income, that of your spouse and any co-tenants living in your home with an ownership interest. If someone living elsewhere has an ownership interest, the amount of your deferral will be based on the percentage of your interest in the property. Disposable income is computed by adding wages, salaries, tips, social security, pensions, annuities, IRA and Keogh distributions, interest and dividends, business and rental income, and capital gains. You may deduct non-reimbursed amounts paid for prescriptions, nursing homes, in-home care, medical treatment, and medical furniture and equipment from the computation.
Use the property as your principal residence and you must live in it at least six months each year. You may defer an amount up to 80 percent (80%) of the equity in your home.
Provide the Department of Revenue with a copy of your fire and casualty insurance within 60 days of application. It must list the Department of Revenue as a “Loss Payee.” Otherwise you may only defer an amount based on your equity in the land only. For more information on the Department of Revenue Deferral Program call the State of Washington, Department of Revenue, Property Tax Division at (360) 753-1942, or the Cowlitz County Assessors Office at (360) 577-3010. Click here for the application form. Applications are also available from the Cowlitz County Assessor's Office.
