Creating a property tax exemption for surviving spouses or domestic partners of officers and firefighters who have died from duty-related injury or disease.

HB 2638 creates a property tax exemption for surviving spouses or domestic partners of Washington state or local officers and firefighters who died from duty-related injuries or diseases. The exemption applies to the primary residence of qualifying survivors, reducing or eliminating property taxes based on their combined income level (with three income thresholds). Survivors with the lowest income are exempt from all property taxes, while those with higher incomes receive partial exemptions on a portion of their home's value. This policy change directly affects eligible surviving family members by easing their property tax burden, as outlined in new provisions to Washington's property tax code.