Washington § 84.38.150 - Election to continue deferral by surviving spouse or surviving domestic partner.

Full text of Washington Revised Code of Washington § 84.38.150 — Election to continue deferral by surviving spouse or surviving domestic partner., with citation guidance and answers to common questions.

§ 84.38.150. Election to continue deferral by surviving spouse or surviving domestic partner.

(1) A surviving spouse, surviving domestic partner, heir, or devisee of the claimant may elect to continue the property in its deferred tax status if the property is the residence of the spouse, domestic partner, heir, or devisee of the claimant and the spouse, domestic partner, heir, or devisee meets the requirements of this chapter.
(2) The election under this section to continue the property in its deferred status by the spouse, the domestic partner, heir, or devisee of the claimant must be filed in the same manner as an original claim for deferral is filed under this chapter. Thereupon, the property with respect to which the deferral of special assessments and/or real property taxes is claimed must continue to be treated as deferred property. When the property has been continued in its deferred status by the filing of the spouse, the domestic partner, heir, or devisee of the claimant of an election under this section, the spouse, the domestic partner, heir, or devisee of the claimant may continue the property in its deferred status in subsequent years by filing a claim under this chapter so long as the spouse, domestic partner, heir, or devisee meets the qualifications set out in this section.
[ 2019 c 453 s 8; 2008 c 6 s 705; 1975 1st ex.s. c 291 s 40.]

Notes

Application—Automatic expiration date and tax preference performance statement exemption—2019 c 453: See notes following RCW 84.36.381.
Part headings not law—Severability—2008 c 6: See RCW 26.60.900 and 26.60.901.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 84.38.150

What does Revised Code of Washington § 84.38.150 cover?

Section 84.38.150 ("Election to continue deferral by surviving spouse or surviving domestic partner.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 84.38.150?

A common citation format is "Revised Code of Washington § 84.38.150" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 84.38.150 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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