H-4053.1          _______________________________________________

                                  HOUSE BILL 2430

                  _______________________________________________

State of Washington              54th Legislature             1996 Regular Session

By Representatives Hargrove, Murray, Benton, D. Schmidt, Sheahan, D. Sommers, Thompson, Goldsmith, Sterk, Clements, Schoesler, Conway, Campbell, Smith and Mulliken

Read first time 01/10/96.  Referred to Committee on Finance.

Providing a property tax exemption for widows or widowers of veterans who died from service-related injury or on active duty.

     AN ACT Relating to a property tax exemption for widows or widowers of honorably discharged veterans of the armed forces of the United States who died as a result of a service-connected disability or while serving on active duty with the armed forces of the United States; and adding a new section to chapter 84.36 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 84.36 RCW to read as follows:

     (1) A widow or widower of a deceased member of the armed forces of the United States who died as a result of a service-connected disability, substantiated by the United States veterans administration, or a member of the armed forces of the United States who died while serving on active military service, shall be granted a property tax exemption of up to one hundred fifty thousand dollars of assessed evaluation by the county in which the property is situated, if the property is the main domicile of the widow or widower making application for the exemption and subject to the following conditions:

     (a) The applicant may not have remarried; and

     (b) If the applicant is no longer the owner of the property, the exemption may be carried over to a new domicile of the applicant if the property is sold.

     (2) An application for property tax exemption under this section must be accompanied by the following documentation to substantiate the  request for the property tax exemption and other documentation required by the county in which the exemption is being sought:

     (a) DD 214 (Report of separation or equivalent), that must be under honorable conditions;

     (b) A copy of the marriage certificate to the deceased spouse;

     (c) A copy of the deceased spouse's death certificate; and

     (d) A letter from the United States veterans administration certifying that the death of the veteran was service-connected, or, for an active duty member, a statement from the military branch of service that the member died while serving on active military service.

     (3) To receive a full year's exemption, an application must be filed with the county assessor or other designated county official by April 1 each year.  An eighty-percent exemption must be granted for applications received between April 1 and December 1 of a year.

     (4) The Washington state department of veterans affairs shall assist an eligible widow or widower in the preparation and submission of an application and the procurement of necessary substantiating documentation to satisfy the pertinent county assessor or other designated official requirements for obtaining the property tax exemption provided for in this section.

     (5) An eligible widow or widower must apply in person for the first year of exemption.  Certified copies of public records must be provided the applicant without cost in accordance with RCW 73.04.010.  The individual counties shall formulate and implement procedures for administering this section within one hundred eighty days of the effective date of this act.  Individual counties shall administer the property tax exemption provisions in this section.

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