H-1145.2 _______________________________________________
HOUSE BILL 2132
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State of Washington 56th Legislature 1999 Regular Session
By Representatives Conway, O'Brien, Dunn, Campbell, Miloscia, D. Schmidt, Lovick, Ruderman, Talcott, Cox, Santos and Van Luven
Read first time 02/16/1999. Referred to Committee on Finance.
AN ACT Relating to a property tax exemption for widows or widowers of honorably discharged veterans; 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) The following property is exempt from taxation:
All real and personal property of 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 department of veterans affairs, or a member of the armed forces of the United States who died while serving on active military service, or inactive training status as a member of the United States reserves on national guard, if the property is the main domicile of the widow or widower making application for the exemption. The amount of the exemption is as follows, if the combined disposable income is less than:
(a) Thirty-two thousand dollars then the exemption shall be up to two hundred thousand dollars of the assessed property value;
(b) Forty thousand dollars then the exemption shall be up to one hundred fifty thousand dollars of the assessed property value;
(c) Fifty thousand dollars then the exemption shall be up to one hundred thousand dollars of the assessed property value; and subject to the following conditions:
(i) The applicant may not have remarried; and
(ii) 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 any other documentation required by the county in which the exemption is 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 1st of each year. An eight percent exemption must be granted for applications received between April 1st and December 1st 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 to 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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