By Robert P. Dickson, Managing Partner, Dickson Frohlich Phillips Burgess · Seattle and Tacoma, Washington | Updated November 2026
A Seattle-area homeowner who bought a modest house twenty years ago may now own an asset worth well over a million dollars, often alongside retirement accounts, stock compensation from a tech employer and life insurance. Many people with estates like that have never written a will, or have one that predates their marriage, children or move to Washington.
Washington has its own rules on community property, probate and estate tax, and they changed again in 2026. This guide explains the rules that matter most and the documents most Seattle households need.
| Washington rule | Why it matters |
| State estate tax with a $3 million exclusion | Many homeowners with retirement savings can approach the threshold |
| Community property state | Most property acquired during marriage is owned equally by both spouses |
| Nonintervention probate | Probate can be simpler here than in many states, but it is still public |
| Divorce revokes gifts to an ex-spouse | Applies to wills and many nonprobate assets, but updating is still essential |
Washington’s Estate Tax After the 2026 Rollback
Washington is one of the few states with its own estate tax, separate from the federal tax. In 2025, the Legislature raised the exclusion to $3 million and increased the top rate to 35%. In 2026, it reversed course: for people dying on or after July 1, 2026, ESB 6347 restored the earlier graduated rates, with a top rate of 20%, while keeping a $3 million exclusion indexed to inflation in the Seattle area.
Because the threshold is far lower than the federal exemption, a paid-off Seattle home plus retirement accounts and life insurance can create a Washington estate tax liability even for families who don’t think of themselves as wealthy. Planning tools such as credit shelter trusts and charitable gifts can reduce it, but the rules have changed twice in two years, so older plans should be reviewed.
Community Property and Your Plan
Washington is a community property state. Under RCW 26.16.030, most property acquired during marriage or a registered domestic partnership belongs to both spouses equally, regardless of whose name is on the title. Each spouse can leave only their half of community property by will. Property owned before marriage, or received by gift or inheritance, is generally separate.
Married couples sometimes use a community property agreement under RCW 26.16.120 to pass everything to the surviving spouse without probate. It is simple and inexpensive, but it can conflict with a will, ignore children from prior relationships and complicate estate tax planning, so it needs to fit the overall plan.
What Happens Without a Plan
If you die without a will, Washington’s intestacy statute, RCW 11.04.015, decides who inherits. A surviving spouse typically receives all community property and a share of separate property, with the rest going to children, parents or siblings depending on who survives. Unmarried partners, stepchildren and friends receive nothing under the statute. Without a will, a court also decides who serves as guardian of minor children.
The Core Documents
Will
A Washington will must be in writing, signed by the person making it, and witnessed by two competent witnesses under RCW 11.12.020. It names an executor, called a personal representative, and can name guardians for minor children.
Revocable living trust
A trust can avoid probate, keep the plan private, and manage assets for children or a family member with special needs. It only works for assets actually transferred into it.
Durable power of attorney
Under the Uniform Power of Attorney Act, RCW 11.125, you can name an agent to manage finances if you become incapacitated. Without one, family members may need a court guardianship.
Health care directive and health care power of attorney
These documents state your medical wishes and name someone to make health decisions when you can’t.
Beneficiary designations
Retirement accounts, life insurance and transfer-on-death accounts pass by beneficiary designation, not by your will. Outdated designations are one of the most common planning failures.
This overview of how a Washington estate planning attorney can help combine wills, trusts and directives covers the documents in more detail.
Probate in Washington
Washington’s probate is more flexible than in many states. Courts commonly grant “nonintervention powers” under RCW 11.68.011, allowing a personal representative to administer the estate with limited court supervision. Probate is still public and takes months, and it can become contested. A trust, beneficiary designations or a community property agreement can keep many assets out of probate.
Seattle-Specific Considerations
- Real estate values. Rising home values affect both estate tax exposure and decisions about who inherits or keeps a family home.
- Equity compensation. Restricted stock units and stock options from local employers need specific instructions and coordination with beneficiary designations.
- Digital assets. Washington’s Revised Uniform Fiduciary Access to Digital Assets Act controls how a fiduciary can access online accounts, email and cryptocurrency; your documents should give that authority expressly.
- Blended families. Community property rules and second marriages make clear planning especially important to protect children from prior relationships.
Common Mistakes
- Putting off planning until a health crisis
- Relying on documents signed in another state without a Washington review
- Forgetting to fund a trust or update beneficiary designations
- Using online templates that don’t account for community property or estate tax; see this look at the pros and cons of DIY estate planning
When to Update Your Plan
Review your plan every few years and after major events: marriage, divorce, the birth or adoption of a child, a move to or from Washington, buying or selling property, an inheritance, or starting a business. Washington law, RCW 11.07.010, generally revokes nonprobate transfers to a former spouse after divorce, but relying on that rule instead of updating documents invites disputes.
An estate planning attorney in Seattle can review whether your existing documents still work under current Washington law, particularly after the 2025 and 2026 estate tax changes.
Frequently Asked Questions
Does Washington have an estate tax in 2026?
Yes. For deaths on or after July 1, 2026, Washington’s estate tax applies above a $3 million exclusion, with graduated rates up to 20%.
What happens if I die without a will in Washington?
Your estate passes under RCW 11.04.015. A spouse usually receives community property and part of separate property; the rest goes to children or other relatives. Unmarried partners receive nothing.
Do I need a trust in Washington?
Not always. Washington probate is relatively flexible, but a trust can provide privacy, avoid probate in more than one state, manage assets for children and support estate tax planning.
Disclaimer
This article provides general information about Washington law and is not legal or tax advice. Reading it does not create an attorney-client relationship. Estate and tax rules change and depend on individual circumstances. Consult a licensed Washington estate planning attorney and a tax professional about your situation.
