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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Listmates,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">I’m doing some pro bono estate planning for a low income senior who owns her home but as tenants in common with her two children (all have 1/3<sup>rd</sup> ownership). She
is the only one who lives there. I read RCW 84.36.381 to not exclude her from the property tax exemption. Would you agree? It is silent on non-spouse partial ownership, but the fact that a person who lives in a home and whose interest is merely a life estate
can nevertheless receive the tax exemption is persuasive to me that the legislature also contemplated these types of situations, where a low income senior has children on her deed.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Assuming she is eligible, how does she obtain the exemption? Simply go to the tax assessor’s office and apply? She has been paying the full property tax up to now and does
not realize she is eligible for the exemption.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Arial",sans-serif;color:#595959">Ronda Larson Kramer<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#AEAAAA">J.D., LL.M. Taxation</span></b><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#AEAAAA">,</span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#AEAAAA">
Owner <o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#AEAAAA"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:18.0pt;font-family:"Bahnschrift SemiBold",sans-serif;color:#595959">L</span></b><b><span style="font-size:14.0pt;font-family:"Bahnschrift SemiBold",sans-serif;color:#595959">ARSON</span></b><b><span style="font-size:18.0pt;font-family:"Bahnschrift SemiBold",sans-serif;color:#595959">
L</span></b><b><span style="font-size:14.0pt;font-family:"Bahnschrift SemiBold",sans-serif;color:#595959">AW</span></b><b><span style="font-size:18.0pt;font-family:"Bahnschrift SemiBold",sans-serif;color:#595959">, PLLC<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#AEAAAA">Elder Law</span></b><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#AEAAAA">,
</span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#AEAAAA">Estate Planning<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#767171">1700 Cooper Point Rd SW</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#767171">,
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#767171">Bldg A3
</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#767171"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#767171">O</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#767171">l</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#767171">ympia
WA 98502 </span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#767171"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#767171">Ph</span><span style="font-size:14.0pt;font-family:"Arial",sans-serif;color:#767171">:</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#767171">
360-259-3076 </span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#767171"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="mailto:ronda@larsonlawpllc.com"><span style="color:#0563C1">ronda@</span><span style="font-size:12.0pt;color:#0563C1">l</span><span style="color:#0563C1">arsonlawpllc.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><a href="http://www.larsonlawpllc.com/"><span style="color:#0563C1">www.</span><span style="font-size:12.0pt;color:#0563C1">l</span><span style="color:#0563C1">arsonlawpllc.com</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><u><span style="color:#767171">NOTICES</span></u></b><span style="color:#767171">: This message, including attachments, is confidential and may contain information protected by the attorney-client privilege or work product doctrine.
If you are not the addressee, any disclosure, copying, distribution, or use of the contents of this message are prohibited. If you have received this email in error, please destroy it and notify me immediately. Any tax advice contained in this message is not
intended or written to be used, and cannot be used, for the purpose of (1) avoiding penalties under the internal revenue code or (2) promoting, marketing, or recommending to others any tax-related matter(s) addressed here.<o:p></o:p></span></p>
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