(1) A surviving spouse or surviving domestic partner of the claimant may elect to continue the property in its deferred tax status if the property is the residence of the spouse or domestic partner of the claimant and the spouse or domestic partner meets the requirements of this chapter.

     (2) The election under this section to continue the property in its deferred status by the spouse or the domestic partner of the claimant shall be filed in the same manner as an original claim for deferral is filed under this chapter, not later than ninety days from the date of the claimant's death. Thereupon, the property with respect to which the deferral of special assessments and/or real property taxes is claimed shall continue to be treated as deferred property. When the property has been continued in its deferred status by the filing of the spouse or the domestic partner of the claimant of an election under this section, the spouse or the domestic partner 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 or the domestic partner meets the qualifications set out in this section.

[2008 c 6 § 705; 1975 1st ex.s. c 291 § 40.]

NOTES:

     Part headings not law -- Severability -- 2008 c 6: See RCW 26.60.900 and 26.60.901.