To qualify, the property owner must complete and file the application for exemption prior to completing the improvements to the property. 

The term "physical improvement" refers to any addition, improvement, remodeling, renovation, structural correction or repairs, which shall materially add to the value or condition of an existing dwelling. 

It shall also include the addition of, or repairs to, garages, carports, patios or other improvements attached to and compatible with similar dwellings, but shall not include swimming pools, outbuildings, fences, etc., which would not be common to or normally recognized as components of a dwelling unit. 

The exemption cannot exceed 30% of the value of the dwelling prior to the improvement, and will not be allowed on the same dwelling more than once in a five-year period. 

Applications may be obtained from the assessor's office. Additional information is available from the Mason County Assessor at (360) 427-9670, ext. 491.