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<p class="MsoNormal">About a year ago I called the King County Assessor for a client, a low-income retiree who had been living with and caring for her 90+ year old surviving parent for some years until his death. She and her out-of-state sibling each stood
to take a 50% tenancy-in-common interest per the trust. She could not afford full RE taxes, let alone afford to buy out her sibling’s share. The assessor’s office staffer advised me their interpretation was that, at most, the sole-occupant 50% co-owner would
receive 50% of the otherwise available exemption, notwithstanding her sole occupancy. On my recommendation, the out-of-state sibling and the occupant sibling joined in a TEDRA providing that the occupant sibling would have an exclusive terminable life estate—terminable
upon my client’s discontinuance of occupancy as her primary personal residence or upon her decision to sell. We then implemented the trust estate distribution by a deed implementing the TEDRA. AFIK, this enabled my client to qualify for an unreduced low-income
senior RE Tax exemption. <o:p></o:p></p>
<p class="MsoNormal">Dave Moe<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">David Moe Attorney, P.S.<o:p></o:p></p>
<p class="MsoNormal">Telephone: 425-432-1277<o:p></o:p></p>
<p class="MsoNormal">Fax: 425-432-1280<o:p></o:p></p>
<p class="MsoNormal">Address: <o:p></o:p></p>
<p class="MsoNormal">22128 SE 237th<o:p></o:p></p>
<p class="MsoNormal">Maple Valley, WA 98038<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">CONFIDENTIALITY NOTICE: </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"> This communication is intended for the sole use of
the individual and entity to whom it is addressed, and may contain information that is privileged, confidential and exempt from disclosure under applicable law. If you have received this communication in error, please notify this firm immediately by collect
call (425)-432-1277, or by reply to this communication.</span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Rick Hoss<br>
<b>Sent:</b> Monday, March 04, 2019 11:39 AM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Senior property tax exemption for 1/3rd ownership<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Rhonda,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">The Thurston Co. Assessor website is helpful:
</span><a href="https://www.co.thurston.wa.us/assessor/doc/SEN_DIS_VET.PDF"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">https://www.co.thurston.wa.us/assessor/doc/SEN_DIS_VET.PDF</span></a><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Section 2 says for co-owners only one person must meet the age or disability requirements.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Rick<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif"> [</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">mailto:wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">]
<b>On Behalf Of </b>Ronda Larson Kramer<br>
<b>Sent:</b> Friday, March 01, 2019 7:21 PM<br>
<b>To:</b> </span><a href="mailto:wsbapt@lists.wsbarppt.com"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">wsbapt@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif"><br>
<b>Subject:</b> [WSBAPT] Senior property tax exemption for 1/3rd ownership<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<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"><a href="mailto:ronda@larsonlawpllc.com"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">ronda@</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif">l</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif">arsonlawpllc.com</span></a><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.larsonlawpllc.com/"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">www.</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif">l</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif">arsonlawpllc.com</span></a><span style="font-size:10.0pt;font-family:"Arial",sans-serif">
<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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