HomeMy WebLinkAboutL_331 Jericho Ave_REETA_March 1, 2026_260217_v2Print 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 March 1, 2026.This affidavit will not be accepted unless all areas on all pages are fully and accurately 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
Is this property predominately used for timber (as classified under RCW 84.34 and 84.33) or agriculture (as classified under RCW 84.34.020) and will continue in it's current use? If 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, farmand 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 landor classification as current use (open space, farm and agriculture, ortimber) land, you must sign on (3) below. The county assessor must thendetermine if the land transferred continues to qualify and will indicateby signing below. If the land no longer qualifies or you do not wish tocontinue the designation or classification, it will be removed and thecompensating or additional taxes will be due and payable by the selleror transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior tosigning (3) below, you may contact your local county assessor for moreinformation.
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 taxcalculated pursuant to RCW 84.26, shall be due and payable by the selleror transferor at the time of sale.
(3) NEW OWNER(S) SIGNATURE____________________________ _________________________Signature Signature____________________________ _________________________Print name Print name8 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
Perjury 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 (1/26/26)THIS SPACE TREASURER’S USE ONLY COUNTY TREASURER
7 List all personal property (tangible and intangible) included in selling
price.
If claiming an exemption, enter exemption code and reason for
exemption. *See dor.wa.gov/REET for exemption codes*
Exemption No. (sec/sub) 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 $525,000.01 at 1.1%
From $525,000.01 to $1,525,000 at 1.28%
From $1,525,000.01 to $3,025,000 at 2.75%
Above $3,025,000 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 March 1, 2026.This affidavit will not be accepted unless all areas on all pages are fully and accurately 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
Is this property predominately used for timber (as classified under RCW 84.34 and 84.33) or agriculture (as classified under RCW 84.34.020) and will continue in it's current use? If 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, farmand 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 landor classification as current use (open space, farm and agriculture, ortimber) land, you must sign on (3) below. The county assessor must thendetermine if the land transferred continues to qualify and will indicateby signing below. If the land no longer qualifies or you do not wish tocontinue the designation or classification, it will be removed and thecompensating or additional taxes will be due and payable by the selleror transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior tosigning (3) below, you may contact your local county assessor for moreinformation.
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 taxcalculated pursuant to RCW 84.26, shall be due and payable by the selleror transferor at the time of sale.
(3) NEW OWNER(S) SIGNATURE____________________________ _________________________Signature Signature____________________________ _________________________Print name Print name8 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, enter exemption code and reason for
exemption. *See dor.wa.gov/REET for exemption codes*
Exemption No. (sec/sub) 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 $525,000.01 at 1.1%
From $525,000.01 to $1,525,000 at 1.28%
From $1,525,000.01 to $3,025,000 at 2.75%
Above $3,025,000 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
Perjury 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)).
(1/26/26)
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 March 1, 2026.This affidavit will not be accepted unless all areas on all pages are fully and accurately 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
Is this property predominately used for timber (as classified under RCW 84.34 and 84.33) or agriculture (as classified under RCW 84.34.020) and will continue in it's current use? If 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, farmand 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 landor classification as current use (open space, farm and agriculture, ortimber) land, you must sign on (3) below. The county assessor must thendetermine if the land transferred continues to qualify and will indicateby signing below. If the land no longer qualifies or you do not wish tocontinue the designation or classification, it will be removed and thecompensating or additional taxes will be due and payable by the selleror transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior tosigning (3) below, you may contact your local county assessor for moreinformation.
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 taxcalculated pursuant to RCW 84.26, shall be due and payable by the selleror transferor at the time of sale.
(3) NEW OWNER(S) SIGNATURE____________________________ _________________________Signature Signature____________________________ _________________________Print name Print name8 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, enter exemption code and reason for
exemption. *See dor.wa.gov/REET for exemption codes*
Exemption No. (sec/sub) 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 $525,000.01 at 1.1%
From $525,000.01 to $1,525,000 at 1.28%
From $1,525,000.01 to $3,025,000 at 2.75%
Above $3,025,000 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
Perjury 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)).
(1/26/26)
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 March 1, 2026.This affidavit will not be accepted unless all areas on all pages are fully and accurately 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
Is this property predominately used for timber (as classified under RCW 84.34 and 84.33) or agriculture (as classified under RCW 84.34.020) and will continue in it's current use? If 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, farmand 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 landor classification as current use (open space, farm and agriculture, ortimber) land, you must sign on (3) below. The county assessor must thendetermine if the land transferred continues to qualify and will indicateby signing below. If the land no longer qualifies or you do not wish tocontinue the designation or classification, it will be removed and thecompensating or additional taxes will be due and payable by the selleror transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior tosigning (3) below, you may contact your local county assessor for moreinformation.
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 taxcalculated pursuant to RCW 84.26, shall be due and payable by the selleror transferor at the time of sale.
(3) NEW OWNER(S) SIGNATURE____________________________ _________________________Signature Signature____________________________ _________________________Print name Print name8 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 TAXPAYER
7 List all personal property (tangible and intangible) included in selling
price.
If claiming an exemption, enter exemption code and reason for
exemption. *See dor.wa.gov/REET for exemption codes*
Exemption No. (sec/sub) 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 $525,000.01 at 1.1%
From $525,000.01 to $1,525,000 at 1.28%
From $1,525,000.01 to $3,025,000 at 2.75%
Above $3,025,000 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
Perjury 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)).
(1/26/26)
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.gov. This affidavit must be fully and accurately completed. If it is not, the county has
the authority to reject the affidavit. See WAC 458-61A-303(6).
Section 1:
If the sale involves property in more than one location code, use the Multiple Location Real Estate Excise Tax Affidavit.
If sale is less than 100%, check the box “Check if partial sale” and fill in the percentage sold.
Enter the name(s) of seller/grantor exactly as listed on the legal conveyance document including the method of holding title.
Attach additional page if necessary to fully list all grantors.
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. Attach additional page if necessary to fully list all grantees.
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 a municipality.
•Enter the legal description of the property. Attach additional page if necessary.
Section 5:
Enter the appropriate land use code for the property. Please list all codes that apply on the lines provided in section 5.
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 condominiums
15 - 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 products
22 - Textile mill products
23 - Apparel and other finished
products made from fabrics, leather,
and similar materials
24 - Lumber and wood products
(except furniture)
25 - Furniture and fixtures
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 manufacturing
50 - 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 - Marijuana grow 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 84.34.020 and the
county assessor has signed that the land does qualify for continuance in the Notice of Continuance in Section 6. See ETA 3215 for additional
information. If the entire sale involves multiple parcels in which one or more parcel(s) is classified as above and one or more parcel(s) is not
included in these classifications, you must complete the predominate use worksheet which can be found at dor.wa.gov/REET.
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 an exemption from paying the real estate excise tax is being claimed, enter the valid exemption code for that exemption. Refer to the
appropriate Washington Administrative Code (WAC) to determine any documentation requirements. A complete listing of all valid exemption
codes as well as WAC 458-61A is available online at dor.wa.gov/REET.
•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. Enter only the portion of selling price assigned to this county. This should equal the selling price
reflected on the worksheet, step 3, column C.
•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.
Print on legal size paper. Page 6 of 6
•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 $525,000 525,000 1.1%5,775
525,000.01 – 1,525,000 1,000,000 1.28%12,800
1,525,000.01 to 3,025,000 75,000 2.75% 2,062.50
3,025,000.01 and above 0 3.0%0
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 $525,000 1.1%
525,000.01 – 1,525,000 1.28%
1,525,000.01 to 3,025,000 2.75%
3,025,000.01 and above 3.0%
Totals
Enter the total tax due amount on the Excise Tax: State line on the first page of the affidavit.
•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 that 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.
•Real Estate Excise Tax is a specific lien on the property. The filing of the affidavit may result in a lien on the parcel(s) involved in the transfer
if the proper tax is not paid at the time of transfer. RCW 82.45.070.
Audit:
Information you provide on this form is subject to audit by the Department of Revenue. Underpayments of tax will result in the issuance of
a tax assessment with interest and penalties. Note: in 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)
Per RCW 82.45.100 (5) No assessment or refund may be made by the department more than four years after the date of sale except upon a
showing of:
(a) Fraud or misrepresentation of a material fact by the taxpayer;
(b) A failure by the taxpayer to record documentation of a sale or otherwise report the sale to the county treasurer; or
(c) A failure of the transferor or transferee to report the sale under RCW 82.45.090(2).
Ruling requests:
You may request a predetermination of your tax liability. The written opinion will be binding on both you and the department based on the
facts presented (WAC 458-20-100(9)). Go to our website at dor.wa.gov/rulings or fax your request to 360-705-6655.
Perjury:
Perjury 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)).
Real Property:
“Real property” means land or anything affixed to land, including standing timber or crops. Examples: Buildings, condominiums, used park
model trailers, used floating homes, underground irrigation systems or utilities, and other types of property that are permanently affixed such
as leasehold improvements not required to be removed at the end of your lease. See WAC 458-61A-102 &
WAC 458-61A-106 for additional information.
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.
Instructions Continued