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Blank Washington Real Estate Excise Tax Affidavit PDF Template

The Washington Real Estate Excise Tax Affidavit form serves as a critical document for real estate transactions within the state, declaring the details necessary to assess and collect excise taxes. This affidavit requires comprehensive information about the property sale, including price, terms, and conditions, ensuring the appropriate tax is paid. It stands as a mandatory step for both buyers and sellers to complete prior to finalizing the transaction.

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Blank Washington Real Estate Excise Tax Affidavit PDF Template

Outline

When individuals or entities decide to transfer real estate property in Washington State, an important step in this process involves the completion and submission of the Washington Real Estate Excise Tax Affidavit form. This document is not only essential for the legal transfer of property but also serves as a basis for calculating and paying the excise tax owed by the seller. The excise tax is a type of sales tax specifically applied to the sale of real estate and varies depending on the location of the property and the sale price. The affidavit requires detailed information about the seller, buyer, and the property itself, along with the sale price and any terms or conditions that could affect the tax computation. By accurately completing this affidavit, parties involved ensure compliance with state tax laws, thereby avoiding potential legal and financial penalties. Furthermore, the information gleaned from these affidavits aids in the compilation of valuable data regarding real estate transactions within the state, contributing to various economic and regulatory analyses.

Form 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

Free Washington Real Estate Excise Tax Affidavit PDF

Document Features

Fact	Detail
1. Purpose	The form is used to document the sale or transfer of real property within the state of Washington.
2. Requirement	It is a mandatory document for all real estate transactions in Washington.
3. Contains	Information about the seller, buyer, and the property, as well as the sale price and date of the transaction.
4. Governing Law	It is governed by the Washington State Department of Revenue and complies with local real estate excise tax laws.
5. Tax Calculation	The affidavit is used to calculate the real estate excise tax owed on the transfer of the property.
6. Filing	Must be filed with the county treasurer's office where the property is located.
7. Deadline	It should be filed at the time of recording the deed or contract for sale.
8. Penalties for Late Filing	Failure to file the form or late filing can result in penalties and interest charges.
9. Exemptions	Some transactions may be exempt from the real estate excise tax, which should be indicated on the form.

How to Use Washington Real Estate Excise Tax Affidavit

When a piece of real estate changes hands in Washington, the transaction must be accompanied by a completed Real Estate Excise Tax Affidavit. This document is essential for the accurate assessment of the excise tax due on the sale. Below you’ll find a straightforward guide to filling out this form correctly. It's important to provide accurate and comprehensive information to ensure your transaction complies with state tax laws and to prevent any potential delays in the process.

Start by gathering all necessary documents related to the sale, including the property deed, sale agreement, and any other pertinent financial information.
Enter the full legal names of both the seller(s) and buyer(s) as they appear on the property deed.
Provide the address of the property, including the county in which it is located. If there’s no street address, a legal description and parcel number will suffice.
Fill in the date of the sale and the total sale price, including any personal property that may be included in the transaction.
Detail any terms of payment, such as if the sale is financed, and include information on the mortgage or deed of trust, if applicable.
Check the appropriate box to indicate any exemptions claimed under state law, consulting the instructions for the form to determine if you qualify for any.
Calculate the amount of excise tax due based on the total sale price and the prevailing tax rate in your county. The form may provide a chart or a reference to where you can find this information.
Read through the affidavit to ensure all entered information is accurate and complete. Misrepresentations can result in penalties or delays.
Both the seller and buyer must sign and date the affidavit in the designated areas.
Submit the completed affidavit and any required payment for the excise tax to the county treasurer's office, or as directed in the instructions for the form. It’s advisable to keep a copy of the submitted form for your records.

After submitting the form, the processing of your Real Estate Excise Tax Affidavit will begin. This is a critical step in the transfer of property ownership, as the information provided will be used to update public records and ensure the proper taxes are assessed and paid. Timely and accurate completion of this document helps facilitate a smooth transaction and contributes to a straightforward transfer of property ownership. It's worth consulting with a professional if you have any questions or require assistance in filling out the form to ensure compliance with all state requirements.

Listed Questions and Answers

What is the Washington Real Estate Excise Tax Affidavit?

The Washington Real Estate Excise Tax Affidavit is a legal document that must be completed and submitted when transferring real estate property within the state of Washington. This affidavit provides the necessary details regarding the transfer, including the sale price, property description, and parties involved. It is key to determining the real estate excise tax owed on the transaction.

Who is required to file the Washington Real Estate Excise Tax Affidavit?

Any individual or entity that is involved in the transfer of a real estate property in Washington must file the affidavit. This includes, but is not limited to, the seller or grantor and the buyer or grantee. In many cases, the title company or real estate agent handling the transaction will prepare and file the affidavit on behalf of the parties involved.

What information is needed to complete the affidavit?

To complete the Washington Real Estate Excise Tax Affidavit, you will need the following information:

The selling price of the property or the consideration exchanged.
A legal description of the property being transferred.
Details of any liens or mortgages on the property.
The names and addresses of the seller and buyer.
Date of the sale or transfer.
Any exemptions claimed under state law.

How is the excise tax rate determined for a real estate transaction?

The excise tax rate is determined by the location of the property within Washington State. Different counties and cities may have different excise tax rates. The rate is usually a percentage of the sale price or the property's fair market value. Rates can change, so it is important to verify the current rates with local authorities or a legal advisor.

Are there any exemptions to the real estate excise tax?

Yes, there are exemptions available for certain types of real estate transactions in Washington. These exemptions can include transfers between family members, transfers of government property, and certain types of agricultural land transfers. To claim an exemption, the correct box must be checked on the affidavit, and in some cases, additional documentation must be provided to support the exemption claim.

What is the deadline for filing the affidavit and paying the excise tax?

The affidavit and the excise tax payment are typically due at the time of recording the deed or long-term lease. The exact timeline can vary, but it is generally required to be filed and paid within one month of the property's sale or transfer. Late filings may result in penalties and interest charges.

Where can the Washington Real Estate Excise Tax Affidavit be obtained and filed?

The affidavit can be obtained from the Washington Department of Revenue's website or a local county recorder's office. Once completed, it should be filed with the county recorder's office in the county where the property is located. Electronic filing may also be available in some counties, allowing for the affidavit to be submitted online.

Common mistakes

In Washington state, the Real Estate Excise Tax (REET) Affidavit is a crucial document involved in the process of transferring real estate. It is used to calculate the excise tax owed on the sale. Understandably, completing this form can be a bit daunting, especially if you're doing it for the first time. Here are ten common mistakes people often make when filling out the Washington Real Estate Excise Tax Affidavit form:

Not double-checking the property's legal description. This is a critical piece of information that needs to be accurately recorded. A small error can lead to significant problems down the line.
Failing to disclose all parties with an interest in the property. Every person or entity with a legal or equitable interest in the property should be listed to avoid issues with the Department of Revenue.
Skipping sections that are applicable. Sometimes, individuals might overlook or intentionally skip sections that are relevant to their transaction. This oversight can lead to an inaccurate assessment of taxes owed.
Incorrectly identifying the type of transaction. The form asks for the nature of the transaction—be it a sale, transfer, or a gift. Selecting the wrong option can have legal and tax implications.
Not attaching necessary supplemental documents. In certain cases, additional documentation is required to support the information provided in the affidavit. This might include contracts, agreements, or court orders.
Miscalculating the tax amount owed. The excise tax amount is based on the sale price or fair market value of the property. Using incorrect values or calculation methods can result in underpayment or overpayment of taxes.
Forgetting to sign and date the form. An unsigned or undated form is often considered invalid, which can delay the transaction.
Using outdated forms. The Department of Revenue occasionally updates forms, including the REET affidavit. Always make sure you're using the most current version available.
Omitting buyer or seller information. Complete details for both parties are necessary for the document to be processed properly. This includes full names, addresses, and contact information.
Not consulting with a professional when needed. Sometimes, the complexity of a transaction might warrant professional advice. Failing to seek help when necessary can result in mistakes on the form.

To ensure the process goes smoothly, take the time to review and understand each section of the Washington Real Estate Excise Stax Affidavit form. Paying attention to detail and possibly consulting with a professional can save you from these common errors. Remember, this document is not only essential for the correct assessment and payment of taxes but also serves as a legal record of the transaction.

Documents used along the form

Completing a real estate transaction in Washington State is a process that involves several forms and documents, in addition to the Real Estate Excise Tax Affidavit. Each document plays a crucial role in ensuring the legality and smooth processing of the transaction. Here’s a rundown of the essential forms and documents often used in conjunction with the Washington Real Estate Excise Tax Affidatum.

Warranty Deed: This legal document is used to transfer the title of the property 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.
Quit Claim Deed: Unlike a warranty deed, a quit claim deed transfers only the interest the seller has in the property, without any guarantee of a clear title. It is often used among family members or to clear up title issues.
Seller Disclosure Statement: This document is completed by the seller, disclosing the condition of the property. Washington law requires most sellers to complete this form, providing critical information to buyers.
Title Insurance Policy: This policy protects the buyer and the lender from any losses resulting from disputes over the title of the property. It's an essential safeguard for any buyer.
Purchase and Sale Agreement: This contract outlines the terms and conditions of the sale of the property, including price, closing date, and contingencies. It is the blueprint for the transaction.
Loan Documents: If the buyer is financing the purchase, there will be a package of loan documents to sign, including a promissory note and a deed of trust, which secures the loan with the property.
Escrow Instructions: These documents outline the tasks and timelines the escrow agent must follow to ensure the transaction proceeds smoothly and legally.
Closing Statement: Also known as the HUD-1 or the ALTA Settlement Statement, this document itemizes all of the costs and fees associated with the closing of the real estate transaction.
1099-S Form: This form is used to report the sale of real estate to the Internal Revenue Service for tax purposes. The escrow company often handles its preparation and submission.

Understanding and properly executing these documents ensures the legality of the real estate transaction and protects all parties involved. Whether you are buying or selling property in Washington, familiarizing yourself with these essential documents can lead to a smoother and more secure real estate experience.

Similar forms

The Washington Real Estate Excise Tax Affidavit form is similar to several other forms used in real estate transactions and taxation across various jurisdictions. Its primary function is to document the details of a real estate sale or transfer for the purpose of assessing and collecting tax on the transaction. This document plays a crucial role in the conveyance process, ensuring that all parties comply with state-specific taxation laws and regulations.

The Uniform Commercial Code (UCC) Financing Statement offers a point of comparison in its role in documenting financial interests in personal property transactions. Like the Washington Real Estate Excise Tax Affidavit, the UCC Financing Statement is essential for legal transparency, serving as a public notice of a secured transaction. Both forms require detailed information about the parties involved and the property or interest being transferred, enhancing the clarity and legality of the transaction. However, while the Excise Tax Affidavit focuses on the tax aspect of real estate transfers, the UCC Financing Statement prioritizes the disclosure of financial liens or interests.

The HUD-1 Settlement Statement, used in federally related mortgage loans, shares similarities with the Excise Tax Affidavit in its thorough itemization of all charges and credits to both the buyer and seller in a real estate transaction. Both documents are integral to the closing process, ensuring a transparent accounting of funds between parties. They provide detailed breakdowns of costs, including taxes, service fees, and other transaction-related expenses. The key difference lies in their specific focus: the Excise Tax Affidavit is centered on tax obligations, whereas the HUD-1 encompasses a broader range of financial details tied to closing a real estate sale or purchase.

Dos and Don'ts

When filling out the Washington Real Estate Excise Tax Affidavit form, it is important to pay attention to both what you should do and what you should avoid doing. The following advice aims to guide you through this process efficiently and accurately.

Things You Should Do

Review the instructions thoroughly before beginning to ensure you understand the requirements.
Gather all necessary documents related to the property transaction to have accurate information on hand.
Double-check all figures, especially those pertaining to sale price and tax calculations, to ensure accuracy.
Use black ink or type when filling out the form to ensure legibility for official records.
Consult with a professional if you encounter any sections that are unclear to avoid mistakes.
Ensure that all parties involved in the transaction sign and date the form where required.
Keep a copy of the completed affidavit for your records.

Things You Shouldn't Do

Avoid leaving any required fields blank; if a section doesn't apply, mark it as "N/A" or "0," as appropriate.
Do not guess on values or information; confirm all data before entering it on the form.
Avoid using pencil or colors of ink that are not easily photocopied or scanned.
Do not ignore instructions for attaching additional documents that may be necessary for your specific transaction.
Refrain from submitting the form without reviewing it for mistakes or omissions.
Do not disregard deadlines for filing the affidavit, as this could lead to penalties.
Avoid handling complex transactions without consulting a real estate or tax professional.

Misconceptions

The Washington Real Estate Excise Tax Affidavit form is an important document in the process of transferring property, but it's often surrounded by misconceptions. Let's clarify some of these misunderstandings to ensure clear and accurate information is at hand.

It's only for residential property transactions. A common misconception is that the form is exclusive to residential properties. In reality, it's required for both residential and commercial property transfers. The intent is to capture information and taxes due for any change in property ownership, regardless of the property type.
It’s optional to fill out. Some believe that completing the form is at their discretion. This is incorrect. The form is mandatory for almost all real estate transactions in Washington State. Its submission is crucial for the legal transfer of the property title.
You can file it at any time. Timing is often underestimated. The form must be filed with the appropriate county office usually at the time of sale or transfer. There are strict deadlines for its submission, missing which can result in penalties.
It’s the buyer's responsibility to file. While the buyer has significant responsibilities during a property transaction, it’s actually the seller's duty to fill out and file the form. This process is part of the overall responsibility of the seller to clear the title before transfer.
Personal information isn’t verified. There’s a notion that the details provided on the form aren’t checked for accuracy. Contrary to this belief, county assessors and the state Department of Revenue closely review the information to ensure its correctness. Discrepancies can lead to legal complications.
The form doesn’t affect the sale price. The information on the form, specifically about the property value, can indeed influence the sale price. The assessed value and sale price information are utilized in analyzing real estate market trends, which can ultimately affect property values.
It’s the same as a property deed. Another misconception is equating the Excise Tax Affidavit with a property deed. While both are key documents in the real estate process, they serve different purposes. The deed is a legal document that transfers property ownership, whereas the affidavit is for tax assessment related to the transaction.
You don’t need a lawyer to fill it out. While technically you might not be required to have a lawyer, understanding the legal and tax implications of the information you provide can be complex. Professional advice can help avoid errors and potential legal issues.
Electronic submission is always available. Although many counties in Washington accept electronic submissions, not all do. It’s important to check with the specific county where the property is located regarding their submission requirements.
Filing the form completes the sale. Filing this form is a crucial step in the process of selling a property, but it's not the final step. The actual transfer of property is a multi-step process involving several documents and parties. Completion of sale typically occurs when all documents are filed and the deeds are officially recorded.

Understanding the real requirements and processes related to the Washington Real Estate Excise Tax Affidavit can significantly reduce confusion and ensure a smoother property transfer. Clearing up these misconceptions is vital for sellers, buyers, and real estate professionals alike.

Key takeaways

Understanding the Washington Real Estate Excise Tax Affidavit form is crucial when dealing with the transfer of real estate in Washington State. This document is not only a testament to the sale price and date of a property transfer but is also vital for the accurate calculation of the real estate excise tax. Below are six key takeaways that can help guide individuals through the process:

Accuracy is Paramount: Accurately filling out every section of the form is essential. Mistakes or missing information can lead to delays or incorrect tax calculations. This detail includes accurately reporting the sale price and any other relevant financial considerations.
Understand Tax Rates: Real estate excise tax rates vary by location within Washington State. Individuals should familiarize themselves with the applicable rate for their specific transaction to anticipate the tax obligations accurately.
Exemptions May Apply: There are certain situations and property types that may qualify for exemptions from the real estate excise tax. Understanding these exemptions and their criteria is crucial in determining if a transaction may be partially or wholly exempt.
Signatures are Required: All parties involved in the property transfer must sign the affidavit. These signatures are a legal certification of the information provided on the form and the agreement to the calculated tax.
Timely Submission is Crucial: The affidavit, along with the necessary excise tax payment, must be submitted in a timely manner. Delays can result in penalties and interest, adding to the cost of the transaction.
Seek Professional Guidance: The complexities of the real estate excise tax and the affidavit form often necessitate professional assistance. Legal advisors or tax professionals familiar with Washington State real estate transactions can provide invaluable help in filling out the form correctly and navigating any potential issues.

By keeping these key points in mind, individuals and professionals can ensure that their real estate transactions are conducted smoothly and in compliance with Washington State regulations. It's about more than just filling out a form; it's about facilitating a successful transfer of property that meets all legal and fiscal responsibilities.

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