Has Your Estate Plan Kept Pace with Washington State’s Changing Estate Tax Laws?
August is Make-A-Will Month, a nationwide awareness initiative intended to encourage individuals and families to create, update, and review their estate planning documents. This year’s Make-A-Will Month is especially timely for Washington State residents because recent legislative changes serve as a valuable reminder that estate planning should not be treated as a “set it and forget it” exercise.
Recent Changes to Washington State’s Estate Tax Laws
Washington State’s estate tax laws have undergone significant changes over the past two legislative sessions. In the 2026 legislative session, lawmakers revisited the reforms enacted in 2025 and passed Engrossed Senate Bill 6347, which Governor Bob Ferguson signed into law on March 24, 2026. Effective July 1, 2026, the legislation reinstated Washington’s previous estate tax rate structure, with rates ranging from 10% to 20%, while retaining the state estate tax exclusion amount of $3 million.
The new law restores the prior inflation-indexing mechanism for Washington State’s estate tax exclusion amount. However, the statute’s inflation-indexing mechanism relies on a geographic index designation that is no longer used by the U.S. Bureau of Labor Statistics. Unless and until the Legislature clarifies the indexing methodology or adopts a replacement index, the practical effect would be that Washington State’s estate tax exclusion amount remains effectively fixed at $3 million per person.
Although these legislative changes may not affect every Washington family, they provide an important reminder that laws evolve, assets appreciate, and family circumstances change over time.
Estate Planning Is More Than a Last Will
When many people hear the term “estate planning,” they think only of a Last Will. However, a comprehensive estate plan often includes additional documents such as Powers of Attorney, Health Care Directives, Trusts, Beneficiary Designations, and the list goes on. Even if your existing documents remain legally valid, they may not reflect your current wishes or circumstances. A Last Will drafted years ago may have been appropriate at the time, but significant life changes can quickly make portions of an estate plan outdated.
While working on your estate plan may not be as exciting as planning a summer vacation or tackling a home improvement project, it is one of the most important steps you can take to protect the people you care about. Make-A-Will Month offers an opportunity to locate your estate planning documents, dust them off, and ensure they still accomplish what you intend. If it has been several years since your estate plan was last reviewed—or if you are unsure whether your current documents still align with your goals—consider consulting with an estate planning professional. The attorneys at our firm, Reed Longyear, would be happy to help.
Sources:
Washington State Legislature, SB 5813 (2025) SB 5813 Washington State Legislature; and
Washington State Legislature, ESB 6347 (2026) SB 6347 Washington State Legislature
Written by Emily Tyson-Shu
