All revenue sources
Property TaxTax Book › Revenue › WA Estate Tax 2026 Rollback (SB 6347)
STATE · OTHER · RCW 83

WA Estate Tax 2026 Rollback (SB 6347)

Reverted estate-tax rates to pre-2025 levels (10%-20%). Maintained $3M exemption per individual. Froze the exemption by using a defunct inflation index (STB index no longer exists), so the $3M effectively never adjusts ...

Live Other State
Latest year
Cumulative collected
10-20% range (restored to pre-2025 levels)
Current rate
Years of data

About this revenue source

Reverted estate-tax rates to pre-2025 levels (10%-20%). Maintained $3M exemption per individual. Froze the exemption by using a defunct inflation index (STB index no longer exists), so the $3M effectively never adjusts upward. Top rate at $9M+. Signed March 25, 2026.

Authorization

Statutory or ballot basis for this revenue source.

Statutory citation: RCW 83

Effective: Jul 01, 2026

Collection history

Year-by-year amount collected as documented in the source ledger (Annual Tax Books for property-tax sources; CAFRs and revenue schedules for others).
Loading collection history…

Funds it feeds

Every governmental fund that this revenue source flows into. Allocation percentages are documented where the source materials specify them.
Loading linked funds…

Real-estate relevance

Modest change to RE estate planning incentives

Discussed in meetings

Real Briefings that mention this revenue source.
No briefings tagged with this revenue source yet. As briefings get tagged, related meetings will appear here.

Sources: Annual Tax Books (Whatcom County Assessor); Comprehensive Annual Financial Reports; statutory text (RCW); ballot results; agency revenue schedules. Real Record renders the published numbers in plain language; we don't change the figures. Where the source uses a different label or category than ours, both are shown.