HomeMy WebLinkAboutL_REETA_20240429_v3Print on legal size paper.
Page 1 of 6
Real Estate Excise Tax Affidavit (RCW 82.45 WAC 458-61A)
Only for sales in a single location code on or after Marchϭ͕ϮϬϮϯ.
This affidavit will not be accepted unless all areas on all pages are fully aŶĚaccƵraƚĞůLJcompleted.
This form is your receipt when stamped by cashier. Please type or print.
Check box if partial sale, indicate % sold.List percentage of ownership acquired next to each name.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
1 Seller/Grantor
Name
Mailing address
City/state/zip
Phone (including area code)
3 Send all property tax correspondence to: Same as Buyer/Grantee
Name
Mailing address
City/state/zip
List all real and personal property tax
parcel account numbers
Personal
property?
Assessed
value(s)
4 Street address of property
This property is located in (for unincorporated locations please select your county)
Check box if any of the listed parcels are being segregated from another parcel, are part of a boundary line adjustment or parcels being merged.
Legal description of property (if you need more space, attach a separate sheet to each page of the affidavit).
5
Enter any additional codes
(see back of last page for instructions)
Was the seller receiving a property tax exemption or deferral
under RCW 84.36, 84.37, or 84.38 (nonprofit org., senior
citizen or disabled person, homeowner with limited income)? Yes No
/ƐƚhŝƐƉrŽƉĞrƚLJƉrĞĚŽŵŝŶaƚĞůLJƵƐĞĚĨŽrƚŝŵďĞr;aƐcůaƐƐŝĨŝĞĚ
ƵŶĚĞrZtϴϰ͘ϯϰaŶĚϴϰ͘ϯϯͿŽraŐrŝcƵůƚƵrĞ;aƐcůaƐƐŝĨŝĞĚƵŶĚĞr
Ztϴϰ͘ϯϰ͘ϬϮϬͿaŶĚǁŝůůcŽŶƚŝŶƵĞŝŶŝƚΖƐcƵrrĞŶƚƵƐĞ͍If yes and
the transfer involves multiple parcels with different classifications,
complete the predominate use calculator (see instructions) Yes No
6 Is this pr
operty designated as forest land per RCW 84.33?Yes No
Is this property classified as current use (open space, farm
and agricultural, or timber) land per RCW 84.34? Yes No
Is this property receiving special valuation as historical
property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)
NEW OWNER(S): To continue the current designation as forest land
or classification as current use (open space, farm and agriculture, or
timber) land, you must sign on (3) below. The county assessor must then
determine if the land transferred continues to qualify and will indicate
by signing below. If the land no longer qualifies or you do not wish to
continue the designation or classification, it will be removed and the
compensating or additional taxes will be due and payable by the seller
or transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior to
signing (3) below, you may contact your local county assessor for more
information.
This land: does does not qualify for
continuance.
____________________________________ ____________________
Deputy assessor signature Date
(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)
NEW OWNER(S): To continue special valuation as historic property, sign
(3) below. If the new owner(s) doesn’t wish to continue, all additional tax
calculated pursuant to RCW 84.26, shall be due and payable by the seller
or transferor at the time of sale.
(3) NEW OWNER(S) SIGNATURE
____________________________ _________________________
Signature Signature
____________________________ _________________________
Print name Print name
8 I CERTIFY UNDER PENALTY OF PERJURY THAT THE FOREGOING IS TRUE AND CORRECT
Signature of grantor or agent _______________________________ Signature of grantee or agent __________________________
Name (print) Name (print)
Date & city of signing Date & city of signing
Perũury in the second degree is a class C felony which is punishable by confinement in a state correctional institution for a maximum term of five years, or by a fine in an amount fixed by the court of not more than $10,000, or by both such confinement and fine (RCW 9A.72.030 and RCW 9A.20.021(1)(c)).
REV 84 0001a ;ϬϮͬϮϴͬϮϯͿ THIS SPACE TREASURER’S USE ONLY COUNTY TREASURER
7 List all personal property (tangible and intangible) included in selling
price.
If claiming an exemption, list WAC number and reason for exemption.
WAC number (section/subsection)
Reason for exemption
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exemption claimed (deduct)
Taxable selling price
Excise tax: state
Less than $5Ϯϱ,000.01 at 1.1%
From $5Ϯϱ,000.01 to $1,5Ϯϱ,000 at 1.28%
From $1,5Ϯϱ,000.01 to $3,0Ϯϱ,000 at 2.75%
Above $3,0Ϯϱ,000 at 3%
Agricultural and timberland at 1.28%
Total excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Affidavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX
*SEE INSTRUCTIONS
To ask about the availability of this publication in an alternate format for the visually impaired, please call 360-705-6705. Teletype (TTY) users may use the WA Relay Service by calling 711.
Form 84 0001a
Print on legal size paper.
Page 2 of 6
Real Estate Excise Tax Affidavit (RCW 82.45 WAC 458-61A)
Only for sales in a single location code on or after Marchϭ͕ϮϬϮϯ.
This affidavit will not be accepted unless all areas on all pages are fullyaŶĚaccƵraƚĞůLJ completed.
This form is your receipt when stamped by cashier. Please type or print.
Check box if partial sale, indicate % sold.List percentage of ownership acquired next to each name.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
1 Seller/Grantor
Name
Mailing address
City/state/zip
Phone (including area code)
3 Send all property tax correspondence to: Same as Buyer/Grantee
Name
Mailing address
City/state/zip
List all real and personal property tax
parcel account numbers
Personal
property?
Assessed
value(s)
4 Street address of property
This property is located in (for unincorporated locations please select your county)
Check box if any of the listed parcels are being segregated from another parcel, are part of a boundary line adjustment or parcels being merged.
Legal description of property (if you need more space, attach a separate sheet to each page of the affidavit).
5
Enter any additional codes
(see back of last page for instructions)
Was the seller receiving a property tax exemption or deferral
under RCW 84.36, 84.37, or 84.38 (nonprofit org., senior
citizen or disabled person, homeowner with limited income)? Yes No
/ƐƚhŝƐƉrŽƉĞrƚLJƉrĞĚŽŵŝŶaƚĞůLJƵƐĞĚĨŽrƚŝŵďĞr;aƐcůaƐƐŝĨŝĞĚƵŶĚĞr
Ztϴϰ͘ϯϰaŶĚϴϰ͘ϯϯͿŽraŐrŝcƵůƚƵrĞ;aƐcůaƐƐŝĨŝĞĚƵŶĚĞrZt
ϴϰ͘ϯϰ͘ϬϮϬͿaŶĚǁŝůůcŽŶƚŝŶƵĞŝŶŝƚΖƐcƵrrĞŶƚƵƐĞ͍If yes and the
transfer involves multiple parcels with different classifications,
complete the predominate use calculator (see instructions) Yes No
6 Is this pr
operty designated as forest land per RCW 84.33?Yes No
Is this property classified as current use (open space, farm
and agricultural, or timber) land per RCW 84.34? Yes No
Is this property receiving special valuation as historical
property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)
NEW OWNER(S): To continue the current designation as forest land
or classification as current use (open space, farm and agriculture, or
timber) land, you must sign on (3) below. The county assessor must then
determine if the land transferred continues to qualify and will indicate
by signing below. If the land no longer qualifies or you do not wish to
continue the designation or classification, it will be removed and the
compensating or additional taxes will be due and payable by the seller
or transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior to
signing (3) below, you may contact your local county assessor for more
information.
This land: does does not qualify for
continuance.
____________________________________ ____________________
Deputy assessor signature Date
(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)
NEW OWNER(S): To continue special valuation as historic property, sign
(3) below. If the new owner(s) doesn’t wish to continue, all additional tax
calculated pursuant to RCW 84.26, shall be due and payable by the seller
or transferor at the time of sale.
(3) NEW OWNER(S) SIGNATURE
____________________________ _________________________
Signature Signature
____________________________ _________________________
Print name Print name
8 I CERTIFY UNDER PENALTY OF PERJURY THAT THE FOREGOING IS TRUE AND CORRECT
Signature of grantor or agent _______________________________ Signature of grantee or agent __________________________
Name (print) Name (print)
Date & city of signing Date & city of signing
REV 84 0001a THIS SPACE TREASURER’S USE ONLY COUNTY ASSESSOR
7 List all personal property (tangible and intangible) included in selling
price.
If claiming an exemption, list WAC number and reason for exemption.
WAC number (section/subsection)
Reason for exemption
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exemption claimed (deduct)
Taxable selling price
Excise tax: state
Less than $5Ϯϱ,000.01 at 1.1%
From $5Ϯϱ,000.01 to $1,5Ϯϱ,000 at 1.28%
From $1,5Ϯϱ,000.01 to $3,0Ϯϱ,000 at 2.75%
Above $3,0Ϯϱ,000 at 3%
Agricultural and timberland at 1.28%
Total excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Affidavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX
*SEE INSTRUCTIONS
To ask about the availability of this publication in an alternate format for the visually impaired, please call 360-705-6705. Teletype (TTY) users may use the WA Relay Service by calling 711.
Form 84 0001a
Perũury in the second degree is a class C felony which is punishable by confinement in a state correctional institution for a maximum term of five years, or by a fine in an amount fixed by the court of not more than $10,000, or by both such confinement and fine (RCW 9A.72.030 and RCW 9A.20.021(1)(c)).
;ϬϮͬϮϴͬϮϯͿ
Print on legal size paper.
Page 3 of 6
Real Estate Excise Tax Affidavit (RCW 82.45 WAC 458-61A)
Only for sales in a single location code on or after Marchϭ͕ϮϬϮϯ.
This affidavit will not be accepted unless all areas on all pages are fully aŶĚaccƵraƚĞůLJcompleted.
This form is your receipt when stamped by cashier. Please type or print.
Check box if partial sale, indicate % sold.List percentage of ownership acquired next to each name.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
1 Seller/Grantor
Name
Mailing address
City/state/zip
Phone (including area code)
3 Send all property tax correspondence to: Same as Buyer/Grantee
Name
Mailing address
City/state/zip
List all real and personal property tax
parcel account numbers
Personal
property?
Assessed
value(s)
4 Street address of property
This property is located in (for unincorporated locations please select your county)
Check box if any of the listed parcels are being segregated from another parcel, are part of a boundary line adjustment or parcels being merged.
Legal description of property (if you need more space, attach a separate sheet to each page of the affidavit).
5
Enter any additional codes
(see back of last page for instructions)
Was the seller receiving a property tax exemption or deferral
under RCW 84.36, 84.37, or 84.38 (nonprofit org., senior
citizen or disabled person, homeowner with limited income)? Yes No
/ƐƚhŝƐƉrŽƉĞrƚLJƉrĞĚŽŵŝŶaƚĞůLJƵƐĞĚĨŽrƚŝŵďĞr;aƐcůaƐƐŝĨŝĞĚƵŶĚĞr
Ztϴϰ͘ϯϰaŶĚϴϰ͘ϯϯͿŽraŐrŝcƵůƚƵrĞ;aƐcůaƐƐŝĨŝĞĚƵŶĚĞrZt
ϴϰ͘ϯϰ͘ϬϮϬͿaŶĚǁŝůůcŽŶƚŝŶƵĞŝŶŝƚΖƐcƵrrĞŶƚƵƐĞ͍If yes and the
transfer involves multiple parcels with different classifications,
complete the predominate use calculator (see instructions) Yes No
6 Is this pr
operty designated as forest land per RCW 84.33?Yes No
Is this property classified as current use (open space, farm
and agricultural, or timber) land per RCW 84.34? Yes No
Is this property receiving special valuation as historical
property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)
NEW OWNER(S): To continue the current designation as forest land
or classification as current use (open space, farm and agriculture, or
timber) land, you must sign on (3) below. The county assessor must then
determine if the land transferred continues to qualify and will indicate
by signing below. If the land no longer qualifies or you do not wish to
continue the designation or classification, it will be removed and the
compensating or additional taxes will be due and payable by the seller
or transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior to
signing (3) below, you may contact your local county assessor for more
information.
This land: does does not qualify for
continuance.
____________________________________ ____________________
Deputy assessor signature Date
(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)
NEW OWNER(S): To continue special valuation as historic property, sign
(3) below. If the new owner(s) doesn’t wish to continue, all additional tax
calculated pursuant to RCW 84.26, shall be due and payable by the seller
or transferor at the time of sale.
(3) NEW OWNER(S) SIGNATURE
____________________________ _________________________
Signature Signature
____________________________ _________________________
Print name Print name
8 I CERTIFY UNDER PENALTY OF PERJURY THAT THE FOREGOING IS TRUE AND CORRECT
Signature of grantor or agent _______________________________ Signature of grantee or agent __________________________
Name (print) Name (print)
Date & city of signing Date & city of signing
REV 84 0001a THIS SPACE TREASURER’S USE ONLY DEPARTMENT OF REVENUE
7 List all personal property (tangible and intangible) included in selling
price.
If claiming an exemption, list WAC number and reason for exemption.
WAC number (section/subsection)
Reason for exemption
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exemption claimed (deduct)
Taxable selling price
Excise tax: state
Less than $5Ϯϱ,000.01 at 1.1%
From $5Ϯϱ,000.01 to $1,5Ϯϱ,000 at 1.28%
From $1,5Ϯϱ,000.01 to $3,0Ϯϱ,000 at 2.75%
Above $3,0Ϯϱ,000 at 3%
Agricultural and timberland at 1.28%
Total excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Affidavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX
*SEE INSTRUCTIONS
To ask about the availability of this publication in an alternate format for the visually impaired, please call 360-705-6705. Teletype (TTY) users may use the WA Relay Service by calling 711.
Form 84 0001a
Perũury in the second degree is a class C felony which is punishable by confinement in a state correctional institution for a maximum term of five years, or by a fine in an amount fixed by the court of not more than $10,000, or by both such confinement and fine (RCW 9A.72.030 and RCW 9A.20.021(1)(c)).
;ϬϮͬϮϴͬϮϯͿ
Print on legal size paper.
Page 4 of 6
Real Estate Excise Tax Affidavit (RCW 82.45 WAC 458-61A)
Only for sales in a single location code on or after March1, 202ϯ.
This affidavit will not be accepted unless all areas on all pages are fully aŶĚaccƵraƚĞůLJcompleted.
This form is your receipt when stamped by cashier. Please type or print.
Check box if partial sale, indicate % sold.List percentage of ownership acquired next to each name.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
1 Seller/Grantor
Name
Mailing address
City/state/zip
Phone (including area code)
3 Send all property tax correspondence to: Same as Buyer/Grantee
Name
Mailing address
City/state/zip
List all real and personal property tax
parcel account numbers
Personal
property?
Assessed
value(s)
4 Street address of property
This property is located in (for unincorporated locations please select your county)
Check box if any of the listed parcels are being segregated from another parcel, are part of a boundary line adjustment or parcels being merged.
Legal description of property (if you need more space, attach a separate sheet to each page of the affidavit).
5
Enter any additional codes
(see back of last page for instructions)
Was the seller receiving a property tax exemption or deferral
under RCW 84.36, 84.37, or 84.38 (nonprofit org., senior
citizen or disabled person, homeowner with limited income)? Yes No
/ƐƚhŝƐƉrŽƉĞrƚLJƉrĞĚŽŵŝŶaƚĞůLJƵƐĞĚĨŽrƚŝŵďĞr;aƐcůaƐƐŝĨŝĞĚƵŶĚĞr
Ztϴϰ͘ϯϰaŶĚϴϰ͘ϯϯͿŽraŐrŝcƵůƚƵrĞ;aƐcůaƐƐŝĨŝĞĚƵŶĚĞrZt
ϴϰ͘ϯϰ͘ϬϮϬͿaŶĚǁŝůůcŽŶƚŝŶƵĞŝŶŝƚΖƐcƵrrĞŶƚƵƐĞ͍If yes and the
transfer involves multiple parcels with different classifications,
complete the predominate use calculator (see instructions) Yes No
6 Is this pr
operty designated as forest land per RCW 84.33?Yes No
Is this property classified as current use (open space, farm
and agricultural, or timber) land per RCW 84.34? Yes No
Is this property receiving special valuation as historical
property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)
NEW OWNER(S): To continue the current designation as forest land
or classification as current use (open space, farm and agriculture, or
timber) land, you must sign on (3) below. The county assessor must then
determine if the land transferred continues to qualify and will indicate
by signing below. If the land no longer qualifies or you do not wish to
continue the designation or classification, it will be removed and the
compensating or additional taxes will be due and payable by the seller
or transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior to
signing (3) below, you may contact your local county assessor for more
information.
This land: does does not qualify for
continuance.
____________________________________ ____________________
Deputy assessor signature Date
(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)
NEW OWNER(S): To continue special valuation as historic property, sign
(3) below. If the new owner(s) doesn’t wish to continue, all additional tax
calculated pursuant to RCW 84.26, shall be due and payable by the seller
or transferor at the time of sale.
(3) NEW OWNER(S) SIGNATURE
____________________________ _________________________
Signature Signature
____________________________ _________________________
Print name Print name
8 I CERTIFY UNDER PENALTY OF PERJURY THAT THE FOREGOING IS TRUE AND CORRECT
Signature of grantor or agent _______________________________ Signature of grantee or agent __________________________
Name (print) Name (print)
Date & city of signing Date & city of signing
REV 84 0001a THIS SPACE TREASURER’S USE ONLY TAXYPAYER
7 List all personal property (tangible and intangible) included in selling
price.
If claiming an exemption, list WAC number and reason for exemption.
WAC number (section/subsection)
Reason for exemption
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exemption claimed (deduct)
Taxable selling price
Excise tax: state
Less than $5Ϯϱ,000.01 at 1.1%
From $5Ϯϱ,000.01 to $1,5Ϯϱ,000 at 1.28%
From $1,5Ϯϱ,000.01 to $3,0Ϯϱ,000 at 2.75%
Above $3,0Ϯϱ,000 at 3%
Agricultural and timberland at 1.28%
Total excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Affidavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX
*SEE INSTRUCTIONS
To ask about the availability of this publication in an alternate format for the visually impaired, please call 360-705-6705. Teletype (TTY) users may use the WA Relay Service by calling 711.
Form 84 0001a
Perũury in the second degree is a class C felony which is punishable by confinement in a state correctional institution for a maximum term of five years, or by a fine in an amount fixed by the court of not more than $10,000, or by both such confinement and fine (RCW 9A.72.030 and RCW 9A.20.021(1)(c)).
;ϬϮͬϮϴͬϮϯͿ
Print on legal size paper.
Page 5 of 6
Instructions
Note: To report a transfer of a controlling interest in real property, please use the Real Estate Excise Tax Affidavit Controlling
Interest Transfer Return, Revenue Form No. 84-0001B. This form is available online at dor.wa.govͬZ d.dhŝƐaĨĨŝĚaǀŝƚŵƵƐƚďĞ
ĨƵůůLJaŶĚaccƵraƚĞůLJcŽŵƉůĞƚĞĚ͘/ĨŝƚŝƐŶŽƚ͕ƚhĞcŽƵŶƚLJhaƐƚhĞaƵƚhŽrŝƚLJƚŽrĞũĞcƚƚhĞaĨĨŝĚaǀŝƚ͘^ĞĞtϰϱϴͲϲϭͲϯϬϯ;ϲͿ
Section 1:
/ĨƚhĞƐaůĞŝŶǀŽůǀĞƐƉrŽƉĞrƚLJŝŶŵŽrĞƚhaŶŽŶĞůŽcaƚŝŽŶcŽĚĞ͕ƵƐĞƚhĞMƵůƚŝƉůĞ>ŽcaƚŝŽŶZĞaů ƐƚaƚĞ džcŝƐĞdadžĨĨŝĚaǀŝƚ͘
/ĨƚhĞƐaůĞŝƐůĞƐƐƚhaŶϭϬϬй͕chĞcŬƚhĞďŽdž͞hĞcŬŝĨƉarƚŝaůƐaůĞ͟aŶĚĨŝůůŝŶƚhĞƉĞrcĞŶƚaŐĞƐŽůĚ͘
ŶƚĞrƚhĞŶaŵĞ;ƐͿŽĨƐĞůůĞrͬŐraŶƚŽrĞdžacƚůLJaƐůŝƐƚĞĚŽŶƚhĞůĞŐaůcŽŶǀĞLJaŶcĞĚŽcƵŵĞŶƚŝŶcůƵĚŝŶŐƚhĞŵĞƚhŽĚŽĨhŽůĚŝŶŐƚŝƚůĞ͘
ƚƚachaĚĚŝƚŝŽŶaůƉaŐĞŝĨŶĞcĞƐƐarLJƚŽĨƵůůLJůŝƐƚaůůŐraŶƚŽrƐ͘
Section 2:
Enter the name(s) of buyer/grantee exactly as listed on the legal conveyance document including the method of
holding title. List the percentage acquired after each name.ƚƚachaĚĚŝƚŝŽŶaůƉaŐĞŝĨŶĞcĞƐƐarLJƚŽĨƵůůLJůŝƐƚaůůŐraŶƚĞĞƐ͘
Section 3:
•Enter the name and address where you would like all future property tax information sent.
•Enter the tax parcel number and current assessed value for real and personal property being conveyed in this
county.Check the box to indicate personal property.
Section 4:
•Enter the street address of the property.
•Enter the county if in unincorporated area. Enter city name if located within amunicipality.
• ŶƚĞrƚhĞůĞŐaůĚĞƐcrŝƉƚŝŽŶŽĨƚhĞƉrŽƉĞrƚLJ͘ƚƚachaŶaĚĚŝƚŝŽŶaůƉaŐĞŝĨŶĞcĞƐƐarLJ͘
^ection ϱ͗
Enter the appropriate land use code for the property. Please list all codes that apply on the lines provided in section 5.
See WAC 458-53-030(5) for a complete list.
9 - Land with mobile home
10 - Land with new building
11 - Household, single family units
12 - Multiple family residence(2-4
Units)
13 - Multiple family residence (5+
Units)
14 - Residential condominiums15 -
Mobile home parks or courts 16 -
Hotels/motels
17 - Institutional Lodging
(convalescent homes, nursing
homes, etc.)
18 - All other residential not coded
19 - Vacation and cabin
21 - Food and kindred products22
- Textile mill products
23 - Apparel and other finished
products made from fabrics,
leather, and similar materials24 -
Lumber and wood products
(except furniture)
ϮϱͲ&ƵrŶŝƚƵrĞaŶĚĨŝdžƚƵrĞƐ
26 - Paper and allied products
27 - Printing and publishing
28 - Chemicals
29 - Petroleum refining and related
industries
30 - Rubber and miscellaneous plastic
products
31 - Leather and leather products 32 -
Stone, clay and glass products 33 -
Primary metal industries
34 - Fabricated metal products
35 - Professional scientific
and controlling instruments;
photographic and optical goods;
watches/clocks manufacturing
39 - Miscellaneous manufacturing50 -
Condominiums-other than residential
53 - Retail Trade - general
merchandise 54 - Retail Trade - food
58 - Retail trade - eating & drinking
(restaurants, bars)
59 - Tenant occupied, commercial
properties
64 - Repair services
65 - Professional services
(medical, dental, etc.)
71 - Cultural activities/nature
exhibitions
74 - Recreational activities
(golf courses, etc.)
75 - Resorts and group camps
80 - Water or mineral right
81 - Agriculture (not in current use)
83 - Agriculture current use
RCW 84.34
86 - aŶŶaďŝƐgrow operations
87 - Sale of Standing Timber
88 - Forest land designated
RCW 84.33
91 - Undeveloped Land (land only)
94 - Open space land RCW 84.34
95 - Timberland classified
RCW 84.34
96 - Improvements on leased land
•Check yes if the seller was receiving a property tax exemption or deferral under RCW 84.36, 84.37, or 84.38 (nonprofit
organization, senior citizen, or disabled person, homeowner with limited income).
•Check yes if the land is primarily used for timber as defined by RCW 84.34 and 84.33 or agriculture as defined by RCW
84.34.020EƚhĞcŽƵŶƚLJaƐƐĞƐƐŽrhaƐƐŝŐŶĞĚƚhaƚƚhĞůaŶĚĚŽĞƐƋƵaůŝĨLJĨŽrcŽŶƚŝŶƵaŶcĞŝŶƚhĞEŽƚŝcĞŽĨŽŶƚŝŶƵaŶcĞŝŶ
^ĞcƚŝŽŶϲ. See ETA 3215 for additional information. /ĨƚhĞƐaůĞŝŶǀŽůǀĞƐŵƵůƚŝƉůĞƉarcĞůƐŝŶǁhŝchŽŶĞŽrŵŽrĞƉarcĞů;ƐͿŝƐ
cůaƐƐŝĨŝĞĚaƐaďŽǀĞaŶĚŽŶĞŽrŵŽrĞƉarcĞů;ƐͿŝƐnotŝŶcůƵĚĞĚŝŶƚhĞƐĞcůaƐƐŝĨŝcaƚŝŽŶƐ͕LJŽƵŵƵƐƚcŽŵƉůĞƚĞƚhĞƉrĞĚŽŵŝŶaƚĞ
ƵƐĞǁŽrŬƐhĞĞƚǁhŝchcaŶďĞĨŽƵŶĚaƚĚŽr͘ǁa͘ŐŽǀͬZ d͘
Section 6:
Indicate whether the property is designated as forest land per chapter 84.33 RCW, classified as current use (open space, farm,
agricultural, or timber) per chapter 84.34 RCW, or receiving special valuation as historic property per chapter 84.26 RCW.
Section 7:
•List personal property included in the selling price of the real property. For example, include tangible (furniture,
equipment, etc.) and intangible (goodwill, agreement not to compete, etc.).
•Use Tax is due on personal property purchased without payment of the sales tax. Report use tax on your Combined Excise
Tax Return or a Consumer Use Tax Return, both available at dor.wa.gov.
•If you are claiming a tax exemption, cite the specific Washington Administrative Code (WAC) number, section and
subsection and provide a brief explanation. Most tax exemptions require specific documentation. Refer to the appropriate
WAC to determine documentation requirements. WAC 458-61A is available online at dor.wa.govͬZ d.
•Enter the type of document (quit claim deed, statutory warranty deed, etc.), and date of document (MM/DD/YYYY).
•Enter the selling price of the property.
•Selling price: For tax purposes, the selling price is the true and fair value of the property conveyed. When property is
conveyed in an arm’s length transaction between unrelated persons for valuable consideration, there is a presumption
that the selling price is equal to the total consideration paid or contracted to be paid, including any indebtedness. Refer to
RCW 82.45.030 for more information about selling price.
•Deduct the amount of personal property included in the selling price.
•Deduct the amount of tax exemption claimed per WAC 458-61A.
Print on legal size paper.
Page 6 of 6
Instructions Continued
•Calculate the state excise tax:
The state portion of excise tax is calculated using a graduated tax rate structure. The amount of tax increases as the
amount of the transaction increases. Each portion of the sales amount is taxed at a different rate.
Exception: Property designated as farm and agriculture or timberland is taxed at 1.28% per 83.34 RCW.
Instructions:
1. Enter the sale amount that falls within the specific threshold in column A.
2. Multiply the amount in column A by the state rate in column B. Enter the results in column C.
3. Enter the amount in column C on the appropriate threshold line on page 1 of the affidavit.
Example: This is how the state REET tax would be calculated on a sale totaling $1,600,000:
Column A Column B Column C
Threshold Amount within threshold State rate Tax
0 to $5Ϯϱ,000 5Ϯϱ,000 1.1%5,ϳϳϱ
5Ϯϱ,000.01 – 1,5Ϯϱ,000 1,000,000 1.28%12,800
1,5Ϯϱ,000.01 to 3,0Ϯϱ,000 ϳϱ,000 2.75% 2,ϬϲϮ͘ϱϬ
3,0Ϯϱ,000.01 and above 0 3.0%Ϭ
Totals $1,600,000 $20,637.50
Calculate the state excise tax due using this chart:
Column A Column B Column C
Threshold Amount within threshold State rate Tax
0 to $5Ϯϱ,000 1.1%
5Ϯϱ,000.01 – 1,5Ϯϱ͕000 1.28%
1,5Ϯϱ,000.01 to 3,0Ϯϱ,000 2.75%
3,0Ϯϱ,000.01 and above 3.0%
Totals
nter the total state tadž due on the džcise dadž͗ ^tate line͘
• nter the local tadž due due͘ dhŝƐraƚĞŝƐďaƐĞĚŽŶƚhĞůŽcaƚŝŽŶŝŶǁhŝchƚhĞƉrŽƉĞrƚLJŝƐůŽcaƚĞĚ͘ůŝƐƚŽĨůŽcaůraƚĞƐcaŶ
ďĞĨŽƵŶĚaƚĚŽr͘ǁa͘ŐŽǀͬZ d͘
•Due Date, interest and penalties: Tax is due at the time of sale/transfer. If tax is not paid within one month of the date
of sale/transfer, interest and penalties will apply. The interest rate is variable and determined per RCW 82.32.050.
Delinquent penalties are 5% one month after the due date; 10% two months after the due date; and 20% three months
after the due date. (RCW 82.45.100)
•State technology fee: A $5.00 Electronic Technology Fee is due on all transactions. (82.45.180)
•Affidavit processing fee: A minimum of $5.00 shall be collected in the form of tax and processing fee. A processing fee
is due on all transactions where no tax is due and on all taxable transactions where the tax due is less than $5.00. (RCW
82.45.180)
Section 8:
•Both grantor (seller) and grantee (buyer), or the agent of each, must sign this form, certifying that all the information
provided is correct. Note: Original signatures required on the “County Treasurer” copy.•Signatures may be required on the “Assessors” copy. Check with your county.•ZĞaů ƐƚaƚĞ džcŝƐĞdadžŝƐaƐƉĞcŝĨŝcůŝĞŶŽŶƚhĞƉrŽƉĞrƚLJ͘dhĞĨŝůŝŶŐŽĨƚhĞaĨĨŝĚaǀŝƚŵaLJrĞƐƵůƚŝŶaůŝĞŶŽŶƚhĞƉarcĞů;ƐͿ
ŝŶǀŽůǀĞĚŝŶƚhĞƚraŶƐĨĞrŝĨƚhĞƉrŽƉĞrƚadžŝƐŶŽƚƉaŝĚaƚƚhĞƚŝŵĞŽĨƚraŶƐĨĞr͘ZtϴϮ͘ϰϱ͘ϬϳϬ
Audit:
ůůƚraŶƐacƚŝŽŶƐarĞƐƵďũĞcƚƚŽaƵĚŝƚďLJƚhĞĞƉarƚŵĞŶƚŽĨZĞǀĞŶƵĞ͘ŶaƵĚŝƚǁŝůůcŽŶĨŝrŵƚhĞƉrŽƉĞraŵŽƵŶƚŽĨƚadžǁaƐ
ƉaŝĚaŶĚƚhaƚaŶLJcůaŝŵĨŽrĞdžĞŵƉƚŝŽŶŝƐǀaůŝĚ͘&aŝůƵrĞƚŽƉrŽǀŝĚĞĚŽcƵŵĞŶƚaƚŝŽŶaƐrĞƋƵĞƐƚĞĚŵaLJrĞƐƵůƚŝŶƚhĞĚĞŶŝaůŽĨ
aŶLJĞdžĞŵƉƚŝŽŶƐcůaŝŵĞĚaŶĚƚhĞaƐƐĞƐƐŵĞŶƚŽĨaĚĚŝƚŝŽŶaůƚadžǁŝƚhaƉƉůŝcaďůĞŝŶƚĞrĞƐƚaŶĚƉĞŶaůƚŝĞƐ͘tϰϱϴͲϲϭͲϯϬϭ;ϵͿ
Note: /n the event of an audit, it is the taxpayer’s responsibility to provide documentation to support the selling price or
any exemption claimed. This documentation must be maintained for a minimum of four years from date of sale. (RCW
82.45.100)
Ruling requests:
You may request a ruling on the taxability of the property transfer. Go to our website at dor.wa.gov/rulings or fax your
request to360-705-6655.
Where to send completed forms:
Completed forms must be submitted to the County Treasurer’s or Recorder’s Office where the property is located.
To ask about the availability of this publication in an alternate format for the visually impaired, please call 360-705-6705. Teletype (TTY) users may use the WA Relay Service by calling 711.