➵

Get Washington Real Estate Excise Tax Affidavit Form

The Washington Real Estate Excise Tax Affidavit form is a document required in the state of Washington whenever there is a transfer of real property. It confirms that the appropriate excise tax has been paid as part of the transaction. This form plays a crucial role in ensuring the legality and transparency of property exchanges within the state.

Open Washington Real Estate Excise Tax Affidavit Editor Now

Get Washington Real Estate Excise Tax Affidavit Form

Content Navigation

In Washington state, the process of transferring real estate property is accompanied by the requirement to file a Real Estate Excise Tax Affidavit. This document is critical as it ensures the proper assessment and collection of taxes associated with the sale or transfer of real estate. Key components of this affidavit include declarations about the property's sale price, any related taxes that have been paid or are due, and specific details regarding the property itself. Additionally, it serves a dual purpose by also providing essential information to county officials for public record keeping and tax assessment purposes. The affidavit is an indispensable part of real estate transactions within Washington, requiring careful attention to accuracy and completeness to comply with state laws and regulations. As such, it is a vital document for property sellers, buyers, and legal professionals involved in real estate transactions, facilitating a smoother and more transparent transfer process.

Washington Real Estate Excise Tax Affidavit Example

Real Estate Excise Tax Affidavit (RCW 82.45 WAC 458-61A)

Only for sales in a single location code on or after January 1, 2020.

This affidavit will not be accepted unless all areas on all pages are fully completed.

Reset form

Form 84 0001a

This form is your receipt when stamped by cashier. Please type or print.

Check box if partial sale, indicate %

sold.

Check box if the sale occurred in more than one location code.

List percentage of ownership acquired next to each name.

1 Seller/Grantor

2 Buyer/Grantee

Name

Mailing address

City/state/zip

Phone (including area code)

3 Send all property tax correspondence to:

Same as Buyer/Grantee

List all real and personal property tax

Personal

Assessed

Name

parcel account numbers

property?

value(s)

$ 0.00

Mailing address

$ 0.00

City/state/zip

Street address of property

This property is located in

Select Location

(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
	Select land use code(s)

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 predominantly used for timber (as classified under RCW 84.84 and 84.33) or agriculture (as classified

under RCW 84.34.020)? See ETA 3215.Yes No If yes, complete the predominate use calculator (see instructions for section 5).

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

6 Is this property designated as forest land per RCW 84.33?

Yes

Type of document

Is this property classified as current use (open space, farm

Date of document

and agricultural, or timber) land per RCW 84.34?

Yes

Gross selling price

0.00

Is this property receiving special valuation as historical

property per RCW 84.26?

Yes

*Personal property (deduct)

0.00

If any answers are yes, complete as instructed below.

0.00

Exemption claimed (deduct)

(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)

0.00

Taxable selling price

NEW OWNER(S): To continue the current designation as forest land

or classification as current use (open space, farm and agriculture, or

Excise tax: state

timber) land, you must sign on (3) below. The county assessor must then

0.00

Less than $500,000.01 at 1.1%

determine if the land transferred continues to qualify and will indicate

0.00

by signing below. If the land no longer qualifies or you do not wish to

From $500,000.01 to $1,500,000 at 1.28%

continue the designation or classification, it will be removed and the

0.00

From $1,500,000.01 to $3,000,000 at 2.75%

compensating or additional taxes will be due and payable by the seller

0.00

or transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior to

Above $3,000,000 at 3%

signing (3) below, you may contact your local county assessor for more

0.00

Agricultural and timberland at 1.28%

information.

0.00

This land:

does

does not qualify for

Total excise tax: state

continuance.

0.0000

Local

0.00

____________________________________ ____________________

0.00

*Delinquent interest: state

Deputy assessor signature

Date

Local

0.00

(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)

0.00

*Delinquent penalty

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

Subtotal

0.00

calculated pursuant to RCW 84.26, shall be due and payable by the seller

5.00

*State technology fee

or transferor at the time of sale.

5.00

(3) NEW OWNER(S) SIGNATURE

Affidavit processing fee

____________________________

_________________________

Total due

10.00

Signature

____________________________

_________________________

A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX

Print name

*SEE INSTRUCTIONS

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)

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)).

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.
84 0001a (3/12/21)	THIS SPACE TREASURER’S USE ONLY	COUNTY TREASURER

Print 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 January 1, 2020.

This affidavit will not be accepted unless all areas on all pages are fully completed.

Form 84 0001a

This form is your receipt when stamped by cashier. Please type or print.

Check box if partial sale, indicate %

sold.

Check box if the sale occurred in more than one location code.

List percentage of ownership acquired next to each name.

1 Seller/Grantor

2 Buyer/Grantee

Name

Mailing address

City/state/zip

Phone (including area code)

3 Send all property tax correspondence to: Same as Buyer/Grantee

List all real and personal property tax

Personal

Assessed

Name

parcel account numbers

property?

value(s)

$ 0.00

Mailing address

$ 0.00

City/state/zip

Street address of property

This property is located in

Select Location

(for unincorporated locations please select your county)

5
	Select land use code(s)

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 predominantly used for timber (as classified under RCW 84.84 and 84.33) or agriculture (as classified

under RCW 84.34.020)? See ETA 3215.Yes No If yes, complete the predominate use calculator (see instructions for section 5).

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

6 Is this property designated as forest land per RCW 84.33?

Yes

Type of document

Is this property classified as current use (open space, farm

Date of document

and agricultural, or timber) land per RCW 84.34?

Yes

Gross selling price

0.00

Is this property receiving special valuation as historical

property per RCW 84.26?

Yes

*Personal property (deduct)

0.00

If any answers are yes, complete as instructed below.

0.00

Exemption claimed (deduct)

(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)

0.00

Taxable selling price

NEW OWNER(S): To continue the current designation as forest land

or classification as current use (open space, farm and agriculture, or

Excise tax: state

timber) land, you must sign on (3) below. The county assessor must then

0.00

Less than $500,000.01 at 1.1%

determine if the land transferred continues to qualify and will indicate

0.00

by signing below. If the land no longer qualifies or you do not wish to

From $500,000.01 to $1,500,000 at 1.28%

continue the designation or classification, it will be removed and the

0.00

From $1,500,000.01 to $3,000,000 at 2.75%

compensating or additional taxes will be due and payable by the seller

0.00

or transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior to

Above $3,000,000 at 3%

signing (3) below, you may contact your local county assessor for more

0.00

Agricultural and timberland at 1.28%

information.

0.00

This land:

does

does not qualify for

Total excise tax: state

continuance.

Local

0.00

0.0000

____________________________________ ____________________

0.00

*Delinquent interest: state

Deputy assessor signature

Date

Local

0.00

(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)

0.00

*Delinquent penalty

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

Subtotal

0.00

calculated pursuant to RCW 84.26, shall be due and payable by the seller

5.00

*State technology fee

or transferor at the time of sale.

5.00

(3) NEW OWNER(S) SIGNATURE

Affidavit processing fee

____________________________

_________________________

Total due

10.00

Signature

____________________________

_________________________

A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX

Print name

*SEE INSTRUCTIONS

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)

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)).

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.
84 0001a (3/12/21)	THIS SPACE TREASURER’S USE ONLY	COUNTY ASSESSOR

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 January 1, 2020.

This affidavit will not be accepted unless all areas on all pages are fully completed.

Form 84 0001a

This form is your receipt when stamped by cashier. Please type or print.

Check box if partial sale, indicate %

sold.

Check box if the sale occurred in more than one location code.

List percentage of ownership acquired next to each name.

1 Seller/Grantor

2 Buyer/Grantee

Name

Mailing address

City/state/zip

Phone (including area code)

3 Send all property tax correspondence to:

Same as Buyer/Grantee

List all real and personal property tax

Personal

Assessed

Name

parcel account numbers

property?

value(s)

$ 0.00

Mailing address

$ 0.00

City/state/zip

Street address of property

This property is located in

Select Location

(for unincorporated locations please select your county)

7 List all personal property (tangible and intangible) included in selling

Select land use code(s)

price.

Enter any additional codes

(see back of last page for instructions)

Was the seller receiving a property tax exemption or deferral

If claiming an exemption, list WAC number and reason for exemption.

under RCW 84.36, 84.37, or 84.38 (nonprofit org., senior

citizen or disabled person, homeowner with limited income)?

Yes

WAC number (section/subsection)

Is this property predominantly used for timber (as classified

Reason for exemption

under RCW 84.84 and 84.33) or agriculture (as classified

Yes

under RCW 84.34.020)? See ETA 3215.

If yes, complete the predominate use calculator (see instructions for

section 5).

Is this property designated as forest land per RCW 84.33?

Yes

Type of document

Is this property classified as current use (open space, farm

Date of document

and agricultural, or timber) land per RCW 84.34?

Yes

Gross selling price

0.00

Is this property receiving special valuation as historical

property per RCW 84.26?

Yes

*Personal property (deduct)

0.00

If any answers are yes, complete as instructed below.

0.00

Exemption claimed (deduct)

(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)

0.00

Taxable selling price

NEW OWNER(S): To continue the current designation as forest land

or classification as current use (open space, farm and agriculture, or

Excise tax: state

timber) land, you must sign on (3) below. The county assessor must then

0.00

Less than $500,000.01 at 1.1%

determine if the land transferred continues to qualify and will indicate

0.00

by signing below. If the land no longer qualifies or you do not wish to

From $500,000.01 to $1,500,000 at 1.28%

continue the designation or classification, it will be removed and the

0.00

From $1,500,000.01 to $3,000,000 at 2.75%

compensating or additional taxes will be due and payable by the seller

0.00

or transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior to

Above $3,000,000 at 3%

signing (3) below, you may contact your local county assessor for more

0.00

Agricultural and timberland at 1.28%

information.

0.00

This land:

does

does not qualify for

Total excise tax: state

continuance.

0.0000

Local

0.00

____________________________________ ____________________

0.00

*Delinquent interest: state

Deputy assessor signature

Date

Local

0.00

(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)

0.00

*Delinquent penalty

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

Subtotal

0.00

calculated pursuant to RCW 84.26, shall be due and payable by the seller

5.00

*State technology fee

or transferor at the time of sale.

5.00

(3) NEW OWNER(S) SIGNATURE

Affidavit processing fee

____________________________

_________________________

Total due

10.00

Signature

____________________________

_________________________

A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX

Print name

*SEE INSTRUCTIONS

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)

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)).

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.
84 0001a (3/12/21)	THIS SPACE TREASURER’S USE ONLY	DEPARTMENT OF REVENUE

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 January 1, 2020.

This affidavit will not be accepted unless all areas on all pages are fully completed.

Form 84 0001a

This form is your receipt when stamped by cashier. Please type or print.

Check box if partial sale, indicate %

sold.

Check box if the sale occurred in more than one location code.

List percentage of ownership acquired next to each name.

1 Seller/Grantor

2 Buyer/Grantee

Name

Mailing address

City/state/zip

Phone (including area code)

3 Send all property tax correspondence to:

Same as Buyer/Grantee

List all real and personal property tax

Personal

Assessed

Name

parcel account numbers

property?

value(s)

$ 0.00

Mailing address

$ 0.00

City/state/zip

Street address of property

This property is located in

Select Location

(for unincorporated locations please select your county)

7 List all personal property (tangible and intangible) included in selling

Select land use code(s)

price.

Enter any additional codes

(see back of last page for instructions)

Was the seller receiving a property tax exemption or deferral

If claiming an exemption, list WAC number and reason for exemption.

under RCW 84.36, 84.37, or 84.38 (nonprofit org., senior

citizen or disabled person, homeowner with limited income)?

Yes

WAC number (section/subsection)

Is this property predominantly used for timber (as classified

Reason for exemption

under RCW 84.84 and 84.33) or agriculture (as classified

Yes

under RCW 84.34.020)? See ETA 3215.

If yes, complete the predominate use calculator (see instructions for

section 5).

Is this property designated as forest land per RCW 84.33?

Yes

Type of document

Is this property classified as current use (open space, farm

Date of document

and agricultural, or timber) land per RCW 84.34?

Yes

Gross selling price

0.00

Is this property receiving special valuation as historical

property per RCW 84.26?

Yes

*Personal property (deduct)

0.00

If any answers are yes, complete as instructed below.

0.00

Exemption claimed (deduct)

(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)

0.00

Taxable selling price

NEW OWNER(S): To continue the current designation as forest land

or classification as current use (open space, farm and agriculture, or

Excise tax: state

timber) land, you must sign on (3) below. The county assessor must then

0.00

Less than $500,000.01 at 1.1%

determine if the land transferred continues to qualify and will indicate

0.00

by signing below. If the land no longer qualifies or you do not wish to

From $500,000.01 to $1,500,000 at 1.28%

continue the designation or classification, it will be removed and the

0.00

From $1,500,000.01 to $3,000,000 at 2.75%

compensating or additional taxes will be due and payable by the seller

0.00

or transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior to

Above $3,000,000 at 3%

signing (3) below, you may contact your local county assessor for more

0.00

Agricultural and timberland at 1.28%

information.

0.00

This land:

does

does not qualify for

Total excise tax: state

continuance.

Local

0.00

0.0000

____________________________________ ____________________

0.00

*Delinquent interest: state

Deputy assessor signature

Date

Local

0.00

(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)

0.00

*Delinquent penalty

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

Subtotal

0.00

calculated pursuant to RCW 84.26, shall be due and payable by the seller

5.00

*State technology fee

or transferor at the time of sale.

5.00

(3) NEW OWNER(S) SIGNATURE

Affidavit processing fee

____________________________

_________________________

Total due

10.00

Signature

____________________________

_________________________

A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX

Print name

*SEE INSTRUCTIONS

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)

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)).

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.
84 0001a(3/12/21)	THIS SPACE TREASURER’S USE ONLY	TAXYPAYER

Print form

Print on legal size paper.

Page 4 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.

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 bill 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.

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.

Sect on 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.

Section 5:

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		26	- Paper and allied products	64	- Repair services
10	- Land with new building	27	- Printing and publishing	65	- Professional services
11	- Household, single family	28	- Chemicals	(medical, dental, etc.)
units		29	- Petroleum refining and related	71	- Cultural activities/nature
12	- Multiple family residence	industries		exhibitions
(2-4 Units)		30	- Rubber and miscellaneous	74	- Recreational activities
13	- Multiple family residence (5+	plastic products		(golf courses, etc.)
Units)		31	- Leather and leather products	75	- Resorts and group camps
14	- Residential condominiums	32	- Stone, clay and glass products	80	- Water or mineral right
15	- Mobile home parks or courts	33	- Primary metal industries	81	- Agriculture (not in current use)
16	- Hotels/motels	34	- Fabricated metal products	83	- Agriculture current use
17	- Institutional Lodging	35	- Professional scientific	RCW 84.34
(convalescent homes, nursing		and controlling instruments;		86	- Marijuana grow operations
homes, etc.)		photographic and optical goods;		87	- Sale of Standing Timber
18	- All other residential not	watches/clocks manufacturing		88	- Forest land designated
coded		39	- Miscellaneous manufacturing	RCW 84.33
19	- Vacation and cabin	50	- Condominiums-other than	91	- Undeveloped Land (land only)
21	- Food and kindred products	residential		94	- Open space land RCW 84.34
22	- Textile mill products	53	- Retail Trade - general	95	- Timberland classified
23	- Apparel and other finished	merchandise 54 - Retail Trade - food		RCW 84.34
products made from fabrics,		58	- Retail trade - eating & drinking	96	- Improvements on leased land
leather, and similar materials		(restaurants, bars)		96	- Improvements on leased land
leather, and similar materials		(restaurants, bars)
24	- Lumber and wood products	59	- Tenant occupied, commercial
(except furniture)		properties
25	- Furniture and fixtures

•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. See ETA 3215 for additional information. If the sale involves multiple parcels with different land use codes, complete the predominate use worksheet.

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.gov.

•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 5 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 $500,000	500,000	1.1%	5,500
500,000.01 – 1,500,000	1,000,000	1.28%	12,800
1,500,000.01 to 3,000,000	100,000	2.75%	2,750
3,000,000.01 and above	0	3.0%	0
Totals	$1,600,000		$21,050

Calculate the state excise tax due using this chart:

	Column A	Column B	Column C
Threshold	Amount within threshold	State rate	Tax
0 to $500,000		1.1%
500,000.01 – 1,500,000		1.28%
1,500,000.01 to 3,000,000		2.75%
3,000,000.01 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. Note: Original signatures required on the “County Treasurer” copy. Signatures may be required on the “Assessors” copy. Check with your county.

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)

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 to

360-705-6655.

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.

Print on legal size paper.

Page 6 of 6

Download PDF Form

Document Specifics

Fact Name	Detail
Purpose	The Washington Real Estate Excise Tax Affidavit form is used to report the sale of real property to the state and calculate the applicable excise tax.
Governing Law	This form is governed by Washington State Law, specifically under the Revised Code of Washington (RCW) 82.45 and 82.46.
Who Files	Typically, the seller of the real property is responsible for completing and filing this affidavit, although the responsibility can also lie with the buyer under certain conditions.
When to File	The affidavit must be filed with the county assessor's office where the property is located, generally at the time of transfer or within 30 days of the sale.
Filing Fees	While completing the affidavit is a critical step, the actual tax rate can vary based on the location of the property and other factors; however, filing the affidavit itself may involve minimal or no cost.
Required Attachments	Documents related to the sale, such as the deed or real estate sale agreement, may need to be attached alongside the affidavit for it to be processed correctly.

Guide to Writing Washington Real Estate Excise Tax Affidavit

When a property changes hands in Washington State, the transaction typically involves the completion of a Real Estate Excise Tax Affidavit. This document is critical for ensuring that the appropriate taxes are collected on the transfer of real estate. The process of filling out this form accurately is essential for both the buyer and seller to comply with state requirements and avoid potential legal complications. The following instructions are designed to guide you through the process step by step.

Start by gathering all necessary information related to the property transaction, including the legal description of the property, the selling price, and any personal property included in the sale.
Identify the correct version of the Real Estate Excise Tax Affidavit form. The State of Washington provides different forms depending on the type of transaction.
Fill in the date of sale at the top of the form. This date should match the date on which the property transaction was legally completed.
Enter the full legal names and contact information of the seller(s) and buyer(s) involved in the transaction. Make sure to include addresses, phone numbers, and email addresses if available.
Describe the property in detail in the designated section. Include the parcel number, legal description, and address of the property. If the transaction involves multiple parcels, ensure all are listed.
Report the selling price of the property in the section provided. If the property was gifted or sold for less than its market value, additional documentation may be required.
Fill in any relevant details regarding the seller's and buyer's declaration. This section covers questions about the use of the property, any liens or mortgages on it, and other pertinent details.
If applicable, compute and fill in the amount of real estate excise tax due based on the selling price and the current tax rate. Consult the latest tax rates published by the State of Washington if necessary.
Review the affidavit carefully for accuracy. Both the buyer and seller must sign the form, asserting that the information provided is correct to the best of their knowledge.
Submit the completed affidavit to the appropriate county office, along with any payment required for the real estate excise tax. The submission process may vary by county, so it is advisable to check with local authorities.

Following these steps ensures the Real Estate Excise Tax Affidavit is correctly filled out and submitted, aligning with Washington State's requirements for property transactions. Accurate completion and timely submission of the form facilitate a smoother transition of property ownership and help both parties avoid potential penalties or delays.

Understanding Washington Real Estate Excise Tax Affidavit

What is the Washington Real Estate Excise Tax Affidavit form?

The Washington Real Estate Excise Tax Affidavit form is a document required by the state of Washington during the sale or transfer of real estate. It is used to report the sale to the county and state tax authorities and calculate any taxes due on the transaction. The affidavit collects details about the sale, including the sale price, property description, and buyer and seller information. It ensures that the correct amount of Real Estate Excise Tax (REET) is paid in accordance with Washington state law.
Who needs to fill out the Washington Real Estate Excise Tax Affidavit?

Both the seller and the buyer involved in a real estate transaction must complete the Washington Real Estate Excise Tax Affidavit. It is the responsibility of the seller to ensure that the form is filled out accurately and submitted to the county treasurer's office where the property is located. However, in practice, it is often completed with the assistance of the professionals handling the sale, such as real estate agents or attorneys, to ensure compliance with all tax laws and regulations.
When is the Washington Real Estate Excise Tax Affidavit due?

The Washington Real Estate Excise Tax Affidavit must be filed with the county assessor's office within one month of the sale or transfer of the property. Failing to do so can result in penalties, including interest on the tax due. The exact due date should be calculated from the date of sale to ensure timely submission. It's important to note that the process and deadlines may vary slightly depending on the county, so verifying local requirements is a good practice.
How is the Real Estate Excise Tax calculated, and who pays it?

The Real Estate Excise Tax in Washington is typically calculated as a percentage of the sale price of the property. The rate can vary depending on the location of the property as some cities or counties have additional local taxes. Generally, the seller is responsible for paying the REET; however, the buyer may agree to take on this obligation as part of the sale agreement. It's crucial to check the current tax rates and understand any applicable concessions or exemptions that may apply to your situation, as these can substantially affect the overall tax liability.

Common mistakes

When people tackle the paperwork involved in real estate transactions, details matter, especially when it comes to the Washington Real Estate Excise Tax Affidavit form. This document is crucial for the accurate calculation and payment of taxes on the sale of property. Avoiding mistakes ensures a smoother process and helps prevent potential financial and legal headaches down the line. Here are nine common mistakes to watch out for:

Not verifying the property's legal description: One of the biggest mistakes is inaccurately reporting or failing to verify the legal description of the property. This could include incorrect lot or parcel numbers, which are essential for identifying the property in public records.
Omitting pertinent dates: Important dates such as the sale or transfer date are sometimes left blank. Accurate dates are crucial for tax purposes and record-keeping.
Incomplete seller or buyer information: Partially filled sections regarding the seller or buyer’s details can lead to processing delays. Full names, addresses, and contact information are required for both parties involved.
Miscalculating the tax amount: The tax computation can be complex, and errors here can affect the total tax liability. Always double-check calculations or seek professional advice to ensure accuracy.
Overlooking exemptions or deductions: There are certain exemptions or deductions available under Washington state law that individuals might not be aware of or might forget to claim, leading to overpayment of taxes.
Forgetting to sign and date the affidavit: It may seem obvious, but forgetting to sign or date the affidavit invalidates the document, necessitating a resubmission.
Ignoring supplemental statements: Depending on the nature of the real estate transaction, additional statements or disclosures may be required. Failure to include these supplemental documents can result in processing delays or additional queries from the tax authority.
Incorrectly classifying the type of property: Misclassification of the property type, whether it’s residential, commercial, or otherwise, can lead to incorrect tax assessments.
Neglecting to review the entire form for accuracy: A general oversight can easily occur if the form is not thoroughly reviewed before submission. This includes checking for typos, calculation errors, or omitted information.

Attention to detail is critical when filling out the Washington Real Estate Excise Tax Affidavit form. By avoiding these common pitfalls, property sellers and buyers can ensure a smoother transaction and compliance with state tax laws. It's often worthwhile to consult with a professional to navigate these complex legal waters.

Documents used along the form

In the intricate process of transferring property in Washington State, the Real Estate Excise Tax Affidavit serves as a critical document, capturing details pertinent to the tax imposed on the sale of real estate. This affidavit, however, does not stand alone. Several additional forms and documents often accompany it, each with its specific role, ensuring a smooth and compliant transaction. Here, we delve into some of these essential documents that frequently accompany the Real Estate Excise Tax Affidavit.

Warranty Deed: This document officially transfers property ownership from the seller to the buyer. It guarantees that the seller holds a clear title to the property and has the right to sell it.
Bill of Sale: Although more commonly associated with personal property, a Bill of Sale might also accompany real estate transactions, detailing the transfer of any personal property included in the sale.
Title Insurance Policy: It offers protection to the buyer (and lender, if involved) against losses that could arise from disputes over property ownership or issues with the title that were not identified during the initial title search.
Seller's Disclosure Statement: This document requires the seller to disclose any known issues with the property, including repairs, structural problems, or other material defects, ensuring transparency during the sale process.
Home Inspection Reports: Before finalizing a real estate transaction, a thorough home inspection is often conducted. The resulting reports provide detailed information about the condition of the property.
Loan Documents: If the buyer is financing the purchase, various loan documents will be part of the transaction. These include the loan agreement, which outlines the terms and conditions of the loan, and a deed of trust or mortgage, which secures the loan with the property as collateral.
Escrow Instructions: These written instructions are provided to the escrow company, detailing the conditions under which the sale transaction is to be conducted and funds distributed.
Closing Statement: This document provides a detailed breakdown of the financial transactions involved in the sale, including the sale price, excise taxes owed, and any adjustments for prepaid expenses or credits.

Each of these documents plays a vital role in ensuring that the sale of real estate is conducted in accordance with legal requirements and that all parties involved are well-informed about their rights and obligations. The complex weave of legal and procedural documents such as the Real Estate Excise Tax Affidavit underscores the importance of diligent preparation and comprehensive review in real estate transactions.

Similar forms

The Federal HUD-1 Settlement Statement mirrors the Washington Real Estate Excise Tax Affidavit form in several key aspects, particularly their role in real estate transactions. Each serves as a comprehensive summary of the financial exchanges happening between parties. While the HUD-1 specifically itemizes the costs paid at closing—ranging from closing costs to insurance, taxes, and escrows—the Washington form details the tax implications of the property transfer. Both forms ensure transparency and compliance with legal requirements, making the financial elements of the transaction clear and indisputable for all parties involved.

Similarly, the Grant Deed is a document that complements the information provided in the Washington Real Estate Excise Tax Affidavit. The Grant Deed transfers property ownership from the seller to the buyer and guarantees the seller holds the title to the property. Like the excise tax affidavit, it is crucial in the real estate transaction process, providing a legal basis for the property's change of hands. Both documents play vital roles in ensuring the legitimacy and smooth progression of property transactions, by clearly outlining the terms and conditions agreed upon by the parties involved.

The IRS Form 1099-S is another form akin to the Washington Real Estate Excise Tax Affidavit, thanks to their common focus on tax reporting related to real estate transactions. Form 1099-S is used to report proceeds from real estate transactions to the IRS, ensuring that sellers report their capital gains or losses during tax season. Both documents emphasize the importance of transparency in reporting financial details tied to real estate transactions to government authorities, albeit serving different entities—the state and the federal government, respectively. They also assist in the calculation of taxes owed, ensuring compliance with tax obligations.

Last, but certainly not least, is the Real Property Transfer Disclosure Statement. This document shares a similarity with the Washington Real Estate Excise Tax Affidavit in its goal to communicate critical information about the property being transferred. While the Transfer Disclosure Statement focuses on detailing the condition of the property, including any significant defects that could affect its value or desirability, the excise tax affidavit details the financial and tax aspects of the transaction. Both are indispensable to the process, furnishing buyers with vital information that influences their decision-making and ensuring all parties are well-informed about various aspects of the property at the heart of the transaction.

Dos and Don'ts

Filling out the Washington Real Estate Excise Tax Affidavit form can seem complex, but it doesn't have to be. By paying careful attention to the details and steering clear of common pitfalls, you can complete this important document with confidence. Here are some essential dos and don'ts to guide you through the process:

Do thoroughly read through the entire form before beginning to fill it out. This preliminary step ensures you understand all the requirements and gather all the necessary information beforehand.
Do use black or blue ink if you are filling out the form by hand. These colors are preferred for their legibility and the fact that they photocopy well.
Do double-check all your entries for accuracy, especially numbers and dates. Mistakes here can lead to delays or complications in the processing of the form.
Do consult a professional if you encounter questions or situations that are unclear. Real estate transactions can be complex, and it's essential to get it right.
Don't use correction fluid or tape. If you make a mistake, it's better to start over on a new form to maintain the document's clarity and professionalism.
Don't leave any required fields blank. If a section doesn't apply to your situation, it's better to enter "N/A" (not applicable) rather than leaving it empty.
Don't guess on any of the information requested. If you are uncertain about a detail, taking the time to verify it before submission can save you from potential issues down the line.
Don't submit the form without making a copy for your records. It's always good practice to have a duplicate of important documents, and this affidavit is no exception.

Proper preparation and attention to detail can make the process of completing the Washington Real Estate Excise Tax Affidavit smoother and more straightforward. By following these guidelines, you ensure that your transaction proceeds without unnecessary delays or legal complications. Remember, this document plays a crucial role in the transfer of property, and its accurate completion is vital for a successful real estate transaction in Washington.

Misconceptions

Understanding the Washington Real Estate Excise Tax Affidavit can be a bit confusing, leading to various misconceptions. It's crucial to debunk these myths to navigate the process effectively. Here's a clear look at the common misunderstandings and the facts.

It's only for sellers: Contrary to popular belief, both buyers and sellers need to understand the affidavit form. It's a critical document for the sales transaction process, detailing the tax implications for both parties.
There's no deadline for submission: Actually, the form must be filed with the county auditor or the Department of Revenue before or at the time the deed is recorded. Missing this deadline can lead to penalties.
Only required for high-value transactions: This is false. The Washington Real Estate Excise Tax Affidavit is required for all real estate sales, irrespective of the property's sale price.
Electronic filing isn't an option: On the contrary, electronic filing of this affidavit is possible and encouraged in many counties. This makes the process more efficient and accessible.
Tax rates are consistent across all counties: The base state rate applies to all transactions, but local municipalities may impose additional taxes. Therefore, the total tax rate can vary significantly from one location to another.
Adjustments and deductions aren't allowed: Sellers can take advantage of certain adjustments and deductions that might reduce the taxable amount. Understanding these can potentially save money.
No exemptions exist: There are specific situations where exemptions to the tax may apply, such as transfers between family members under certain conditions. It's essential to explore if any exemptions apply to your situation.
It's a flat fee, not a percentage: The excise tax is actually calculated as a percentage of the sale price of the property, not as a flat fee. Understanding how this calculation works is critical to estimating the tax due.
Filling it out is straightforward: While it may seem simple, accurately completing the affidavit requires attention to detail and an understanding of tax laws. It's often recommended to seek professional advice to ensure it's done correctly.
The form is the same for every transaction: Although the fundamental purpose of the affidavit remains the same, specific details and requirements may vary depending on the nature of the transaction and the property involved. Always ensure you're using the most current version and filling it out according to your specific situation.

Clearing up these misconceptions helps pave the way for a smoother transaction process. It's always beneficial to consult with a professional to navigate the complexities of real estate transactions and tax implications efficiently.

Key takeaways

When dealing with the Washington Real Estate Excise Tax Affidavit form, understanding its purposes and intricacies is crucial. This document plays a pivotal role in the selling and purchasing of property within the state, ensuring the proper taxes are collected in these transactions. Here are 10 key takeaways to guide individuals through this process:

Accuracy is Critical: Every piece of information filled out on the form must be accurate. Mistakes can lead to delays or issues with the transaction.
Understanding the Tax Rate: The tax rate may vary based on the location of the property and the type of transaction. It is important to be aware of the specific rate that applies to your situation.
Exemptions: Some transactions may be exempt from the real estate excise tax under certain conditions. Identifying whether your transaction qualifies can save you a significant amount in taxes.
Required Attachments: Depending on the transaction, additional documentation may need to be attached to the affidavit. Ensure you have all necessary documents ready.
Signature Requirements: The form must be signed by both the seller and the buyer, or their legal representatives, to be considered valid.
Timely Filing: Submitting the affidavit promptly is important. There are deadlines that, if missed, could result in penalties.
Digital Options: In many cases, the form can be filled out and submitted online, making the process more convenient and efficient.
Consult Professionals: If you are unsure about any part of the process, consulting with a real estate professional or attorney can provide clarity and ensure everything is completed correctly.
Understanding Penalties: Being aware of the penalties for late submissions, inaccuracies, or failure to file is important. Penalties can be steep, including fines or interest on unpaid taxes.
Keep Copies: Always keep a copy of the submitted affidavit for your records. This documentation could be important for future transactions or for tax purposes.

By keeping these key points in mind, individuals can navigate the complexities of the Washington Real Estate Excise Tax Affidavit form with greater ease and confidence. This knowledge ensures the timely and accurate processing of real estate transactions in accordance with state requirements.

Please rate Get Washington Real Estate Excise Tax Affidavit Form Form

Excellent

6 Votes

Get Washington Real Estate Excise Tax Affidavit Form

Washington Real Estate Excise Tax Affidavit Example

Document Specifics

Guide to Writing Washington Real Estate Excise Tax Affidavit

Understanding Washington Real Estate Excise Tax Affidavit

Common mistakes

Documents used along the form

Similar forms

Dos and Don'ts

Misconceptions

Key takeaways

Popular PDF Documents