WA HB2638

Creates a property tax exemption for surviving spouses or domestic partners of law enforcement officers, firefighters, and correctional officers who died from duty-related injury or disease

Eligible survivors include those receiving duty-related death benefits from the Washington State Law Enforcement Officers' and Firefighters' Retirement System, Volunteer Firefighters' and Reserve Officers' Relief and Pensions System, or Washington State Patrol

Exemption amount varies by income level: those at or below income threshold 1 are exempt from regular property taxes on the greater of $60,000 or 60% of residence value; those between thresholds 1 and 2 are exempt on the greater of $50,000 or 35% of value (capped at $70,000)

Exemption can be transferred to a replacement residence if the survivor sells, transfers, or is displaced from their home; confinement to a nursing home or similar facility does not disqualify the exemption

Applies to taxes levied for collection beginning in 2027