Providing a property tax valuation freeze for senior citizens and disabled veterans.

HB 1179 would allow Washington seniors aged 61+ and disabled veterans with VA disability ratings of 80% or higher to freeze their property tax valuation. Qualifying residents would pay no tax on a portion of their home's value based on income: lower-income households get full relief on all taxes, while others receive partial relief up to $70,000 of home value. The exemption uses "combined disposable income" to determine eligibility and applies the frozen valuation (based on 1995 or qualification year) to reduce taxes. This law would take effect for property taxes collected starting in 2026.