Bill > HB2638

This bill establishes a property tax exemption for surviving spouses or domestic partners of state and local officers and firefighters who have died from a duty-related injury or disease, meaning an injury or illness that occurred while performing their official duties. The exemption applies to their primary residence and the amount of tax relief is determined by their combined disposable income, which is their total income after taxes. For those with lower incomes, the exemption can cover all property taxes, including special levies, while those with slightly higher incomes receive a partial exemption on their property's valuation. The bill also clarifies how income is calculated, especially for those who are retired or have experienced a significant reduction in income, and allows for the transfer of the exemption to a new residence. It also amends existing laws to incorporate this new exemption and outlines procedures for claiming, renewing, and verifying eligibility, ensuring that information about this exemption is publicized to those who may qualify. This new exemption will be effective for taxes levied for collection in 2027 and thereafter.

Budget and Finance

https://app.leg.wa.gov/billsummary?BillNumber=2638&Year=2025&Initiative=false