Contents
The Washington Real Estate Excise Tax Affidavit form plays a crucial role in real estate transactions within the state. This document is essential for reporting the sale of real property and ensuring compliance with tax obligations. When a property is sold, both the buyer and seller must complete the affidavit to provide necessary information about the transaction, including the sale price, property details, and the parties involved. The form helps determine the amount of excise tax owed, which is based on the sale price of the property. Additionally, it serves as a record for local governments, assisting them in tracking property transfers and assessing tax revenues. Accurate completion of this form is vital, as errors or omissions can lead to delays in the closing process or potential penalties. Understanding the requirements and implications of the Washington Real Estate Excise Tax Affidavit is essential for anyone involved in buying or selling real estate in Washington state.
Preview - Washington Real Estate Excise Tax Affidavit Form
Print on legal size paper.
Page 1 of 6
Real Estate Excise Tax Aidavit
(RCW 82.45 WAC 458-61A)
Only for sales in a single locaon code on or aer January 1, 2020.
This adavit will not be accepted unless all areas on all pages are fully completed.
This form is your receipt when stamped by cashier. Please type or print.
Check box if the sale occurred in more than one locaon code.
Check box if paral sale, indicate % sold.
List percentage of ownership acquired next to each name
.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
1 Seller/Grantor
Name
Mailing address
City/state/zip
Phone (including area code)
3 Send all property tax correspondence to: Same as Buyer/Grantee
Name
Mailing address
City/state/zip
List all real and personal property tax
parcel account numbers
Personal
property?
Assessed
value(s)
4 Street address of property
This property is located in
(for unincorporated locaons 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 descripon of property (if you need more space, aach a separate sheet to each page of the adavit).
5
Enter any addional codes
(see back of last page for instrucons)
Was the seller receiving a property tax exempon or deferral
under RCW 84.36, 84.37, or 84.38 (nonprot org., senior
cizen or disabled person, homeowner with limited income)? Yes No
Is this property predominantly used for mber (as classied
under RCW 84.84 and 84.33) or agriculture (as classied
under RCW 84.34.020)? See ETA 3215. Yes No
If yes, complete the predominate use calculator (see instrucons for
secon 5).
6 Is this pr
operty designated as forest land per RCW 84.33?
Yes No
Is this property classied as current use (open space, farm
and agricultural, or mber) land per RCW 84.34? Yes No
Is this property receiving special valuaon as historical
property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)
NEW OWNER(S): To connue the current designaon as forest land
or classicaon as current use (open space, farm and agriculture, or
mber) land, you must sign on (3) below. The county assessor must then
determine if the land transferred connues to qualify and will indicate
by signing below. If the land no longer qualies or you do not wish to
connue the designaon or classicaon, it will be removed and the
compensang or addional taxes will be due and payable by the seller
or transferor at the me of sale (RCW 84.33.140 or 84.34.108). Prior to
signing (3) below, you may contact your local county assessor for more
informaon.
This land: does does not qualify for
connuance.
____________________________________ ____________________
Deputy assessor signature Date
(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)
NEW OWNER(S): To connue special valuaon as historic property, sign
(3) below. If the new owner(s) doesn’t wish to connue, all addional tax
calculated pursuant to RCW 84.26, shall be due and payable by the seller
or transferor at the me of sale.
(3) NEW OWNER(S) SIGNATURE
____________________________ _________________________
Signature Signature
____________________________ _________________________
Print name Print name
8 I CERTIFY UNDER PENALTY OF PERJURY THAT THE FOREGOING IS TRUE AND CORRECT
Signature of grantor or agent _______________________________ Signature of grantee or agent __________________________
Name (print)
Name (print)
Date & city of signing Date & city of signing
Perjury in the second degree is a class C felony which is punishable by confinement in a state correctional institution for a maximum term of five years, or by
a fine in an amount fixed by the court of not more than $10,000, or by both such confinement and fine (RCW 9A.72.030 and RCW 9A.20.021(1)(c)).
REV 84 0001a (3/12/21) THIS SPACE TREASURER’S USE ONLY COUNTY TREASURER
7 List all personal property (tangible and intangible) included in selling
price.
If claiming an exempon, list WAC number and reason for exempon.
WAC number (secon/subsecon)
Reason for exempon
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exempon claimed (deduct)
Taxable selling price
Excise tax: state
Less than $500,000.01 at 1.1%
From $500,000.01 to $1,500,000 at 1.28%
From $1,500,000.01 to $3,000,000 at 2.75%
Above $3,000,000 at 3%
Agricultural and mberland at 1.28%
Total excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Adavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX
*SEE INSTRUCTIONS
To ask about the availability of this publication in an alternate format for the visually impaired, please call 360-705-6705. Teletype
(TTY) users may use the WA Relay Service by calling 711.
Form 84 0001a
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Print on legal size paper.
Page 2 of 6
Real Estate Excise Tax Aidavit
(RCW 82.45 WAC 458-61A)
Only for sales in a single locaon code on or aer January 1, 2020.
This adavit will not be accepted unless all areas on all pages are fully completed.
This form is your receipt when stamped by cashier. Please type or print.
Check box if the sale occurred in more than one locaon code.
Check box if paral sale, indicate % sold.
List percentage of ownership acquired next to each name
.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
1 Seller/Grantor
Name
Mailing address
City/state/zip
Phone (including area code)
3 Send all property tax correspondence to: Same as Buyer/Grantee
Name
Mailing address
City/state/zip
List all real and personal property tax
parcel account numbers
Personal
property?
Assessed
value(s)
4 Street address of property
This property is located in
(for unincorporated locaons 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 descripon of property (if you need more space, aach a separate sheet to each page of the adavit).
5
Enter any addional codes
(see back of last page for instrucons)
Was the seller receiving a property tax exempon or deferral
under RCW 84.36, 84.37, or 84.38 (nonprot org., senior
cizen or disabled person, homeowner with limited income)? Yes No
Is this property predominantly used for mber (as classied
under RCW 84.84 and 84.33) or agriculture (as classied
under RCW 84.34.020)? See ETA 3215. Yes No
If yes, complete the predominate use calculator (see instrucons for
secon 5).
6 Is this pr
operty designated as forest land per RCW 84.33?
Yes No
Is this property classied as current use (open space, farm
and agricultural, or mber) land per RCW 84.34? Yes No
Is this property receiving special valuaon as historical
property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)
NEW OWNER(S): To connue the current designaon as forest land
or classicaon as current use (open space, farm and agriculture, or
mber) land, you must sign on (3) below. The county assessor must then
determine if the land transferred connues to qualify and will indicate
by signing below. If the land no longer qualies or you do not wish to
connue the designaon or classicaon, it will be removed and the
compensang or addional taxes will be due and payable by the seller
or transferor at the me of sale (RCW 84.33.140 or 84.34.108). Prior to
signing (3) below, you may contact your local county assessor for more
informaon.
This land: does does not qualify for
connuance.
____________________________________ ____________________
Deputy assessor signature Date
(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)
NEW OWNER(S): To connue special valuaon as historic property, sign
(3) below. If the new owner(s) doesn’t wish to connue, all addional tax
calculated pursuant to RCW 84.26, shall be due and payable by the seller
or transferor at the me of sale.
(3) NEW OWNER(S) SIGNATURE
____________________________ _________________________
Signature Signature
____________________________ _________________________
Print name Print name
8 I CERTIFY UNDER PENALTY OF PERJURY THAT THE FOREGOING IS TRUE AND CORRECT
Signature of grantor or agent _______________________________ Signature of grantee or agent __________________________
Name (print)
Name (print)
Date & city of signing Date & city of signing
REV 84 0001a (3/12/21) THIS SPACE TREASURER’S USE ONLY COUNTY ASSESSOR
7 List all personal property (tangible and intangible) included in selling
price.
If claiming an exempon, list WAC number and reason for exempon.
WAC number (secon/subsecon)
Reason for exempon
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exempon claimed (deduct)
Taxable selling price
Excise tax: state
Less than $500,000.01 at 1.1%
From $500,000.01 to $1,500,000 at 1.28%
From $1,500,000.01 to $3,000,000 at 2.75%
Above $3,000,000 at 3%
Agricultural and mberland at 1.28%
Total excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Adavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX
*SEE INSTRUCTIONS
To ask about the availability of this publication in an alternate format for the visually impaired, please call 360-705-6705. Teletype
(TTY) users may use the WA Relay Service by calling 711.
Form 84 0001a
Perjury in the second degree is a class C felony which is punishable by confinement in a state correctional institution for a maximum term of five years, or by
a fine in an amount fixed by the court of not more than $10,000, or by both such confinement and fine (RCW 9A.72.030 and RCW 9A.20.021(1)(c)).
Select land use code(s)
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$ 0.00
$ 0.00
$ 0.00
Select Location
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Print on legal size paper.
Page 3 of 6
Real Estate Excise Tax Aidavit
(RCW 82.45 WAC 458-61A)
Only for sales in a single locaon code on or aer January 1, 2020.
This adavit will not be accepted unless all areas on all pages are fully completed.
This form is your receipt when stamped by cashier. Please type or print.
Check box if the sale occurred in more than one locaon code.
Check box if paral sale, indicate % sold.
List percentage of ownership acquired next to each name
.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
1 Seller/Grantor
Name
Mailing address
City/state/zip
Phone (including area code)
3 Send all property tax correspondence to: Same as Buyer/Grantee
Name
Mailing address
City/state/zip
List all real and personal property tax
parcel account numbers
Personal
property?
Assessed
value(s)
4 Street address of property
This property is located in
(for unincorporated locaons 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 descripon of property (if you need more space, aach a separate sheet to each page of the adavit).
5
Enter any addional codes
(see back of last page for instrucons)
Was the seller receiving a property tax exempon or deferral
under RCW 84.36, 84.37, or 84.38 (nonprot org., senior
cizen or disabled person, homeowner with limited income)? Yes No
Is this property predominantly used for mber (as classied
under RCW 84.84 and 84.33) or agriculture (as classied
under RCW 84.34.020)? See ETA 3215. Yes No
If yes, complete the predominate use calculator (see instrucons for
secon 5).
6 Is this pr
operty designated as forest land per RCW 84.33?
Yes No
Is this property classied as current use (open space, farm
and agricultural, or mber) land per RCW 84.34? Yes No
Is this property receiving special valuaon as historical
property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)
NEW OWNER(S): To connue the current designaon as forest land
or classicaon as current use (open space, farm and agriculture, or
mber) land, you must sign on (3) below. The county assessor must then
determine if the land transferred connues to qualify and will indicate
by signing below. If the land no longer qualies or you do not wish to
connue the designaon or classicaon, it will be removed and the
compensang or addional taxes will be due and payable by the seller
or transferor at the me of sale (RCW 84.33.140 or 84.34.108). Prior to
signing (3) below, you may contact your local county assessor for more
informaon.
This land: does does not qualify for
connuance.
____________________________________ ____________________
Deputy assessor signature Date
(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)
NEW OWNER(S): To connue special valuaon as historic property, sign
(3) below. If the new owner(s) doesn’t wish to connue, all addional tax
calculated pursuant to RCW 84.26, shall be due and payable by the seller
or transferor at the me of sale.
(3) NEW OWNER(S) SIGNATURE
____________________________ _________________________
Signature Signature
____________________________ _________________________
Print name Print name
8 I CERTIFY UNDER PENALTY OF PERJURY THAT THE FOREGOING IS TRUE AND CORRECT
Signature of grantor or agent _______________________________ Signature of grantee or agent __________________________
Name (print)
Name (print)
Date & city of signing Date & city of signing
REV 84 0001a (3/12/21) THIS SPACE TREASURER’S USE ONLY DEPARTMENT OF REVENUE
7 List all personal property (tangible and intangible) included in selling
price.
If claiming an exempon, list WAC number and reason for exempon.
WAC number (secon/subsecon)
Reason for exempon
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exempon claimed (deduct)
Taxable selling price
Excise tax: state
Less than $500,000.01 at 1.1%
From $500,000.01 to $1,500,000 at 1.28%
From $1,500,000.01 to $3,000,000 at 2.75%
Above $3,000,000 at 3%
Agricultural and mberland at 1.28%
Total excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Adavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX
*SEE INSTRUCTIONS
To ask about the availability of this publication in an alternate format for the visually impaired, please call 360-705-6705. Teletype
(TTY) users may use the WA Relay Service by calling 711.
Form 84 0001a
Perjury in the second degree is a class C felony which is punishable by confinement in a state correctional institution for a maximum term of five years, or by
a fine in an amount fixed by the court of not more than $10,000, or by both such confinement and fine (RCW 9A.72.030 and RCW 9A.20.021(1)(c)).
Select land use code(s)
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10.00
✔
$ 0.00
$ 0.00
$ 0.00
Select Location
0.0000
Print on legal size paper.
Page 4 of 6
Real Estate Excise Tax Aidavit
(RCW 82.45 WAC 458-61A)
Only for sales in a single locaon code on or aer January 1, 2020.
This adavit will not be accepted unless all areas on all pages are fully completed.
This form is your receipt when stamped by cashier. Please type or print.
Check box if the sale occurred in more than one locaon code.
Check box if paral sale, indicate % sold.
List percentage of ownership acquired next to each name
.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
1 Seller/Grantor
Name
Mailing address
City/state/zip
Phone (including area code)
3 Send all property tax correspondence to: Same as Buyer/Grantee
Name
Mailing address
City/state/zip
List all real and personal property tax
parcel account numbers
Personal
property?
Assessed
value(s)
4 Street address of property
This property is located in
(for unincorporated locaons 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 descripon of property (if you need more space, aach a separate sheet to each page of the adavit).
5
Enter any addional codes
(see back of last page for instrucons)
Was the seller receiving a property tax exempon or deferral
under RCW 84.36, 84.37, or 84.38 (nonprot org., senior
cizen or disabled person, homeowner with limited income)? Yes No
Is this property predominantly used for mber (as classied
under RCW 84.84 and 84.33) or agriculture (as classied
under RCW 84.34.020)? See ETA 3215. Yes No
If yes, complete the predominate use calculator (see instrucons for
secon 5).
6 Is this pr
operty designated as forest land per RCW 84.33?
Yes No
Is this property classied as current use (open space, farm
and agricultural, or mber) land per RCW 84.34? Yes No
Is this property receiving special valuaon as historical
property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)
NEW OWNER(S): To connue the current designaon as forest land
or classicaon as current use (open space, farm and agriculture, or
mber) land, you must sign on (3) below. The county assessor must then
determine if the land transferred connues to qualify and will indicate
by signing below. If the land no longer qualies or you do not wish to
connue the designaon or classicaon, it will be removed and the
compensang or addional taxes will be due and payable by the seller
or transferor at the me of sale (RCW 84.33.140 or 84.34.108). Prior to
signing (3) below, you may contact your local county assessor for more
informaon.
This land: does does not qualify for
connuance.
____________________________________ ____________________
Deputy assessor signature Date
(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY)
NEW OWNER(S): To connue special valuaon as historic property, sign
(3) below. If the new owner(s) doesn’t wish to connue, all addional tax
calculated pursuant to RCW 84.26, shall be due and payable by the seller
or transferor at the me of sale.
(3) NEW OWNER(S) SIGNATURE
____________________________ _________________________
Signature Signature
____________________________ _________________________
Print name Print name
8 I CERTIFY UNDER PENALTY OF PERJURY THAT THE FOREGOING IS TRUE AND CORRECT
Signature of grantor or agent _______________________________ Signature of grantee or agent __________________________
Name (print)
Name (print)
Date & city of signing Date & city of signing
REV 84 0001a(3/12/21) THIS SPACE TREASURER’S USE ONLY TAXYPAYER
7 List all personal property (tangible and intangible) included in selling
price.
If claiming an exempon, list WAC number and reason for exempon.
WAC number (secon/subsecon)
Reason for exempon
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exempon claimed (deduct)
Taxable selling price
Excise tax: state
Less than $500,000.01 at 1.1%
From $500,000.01 to $1,500,000 at 1.28%
From $1,500,000.01 to $3,000,000 at 2.75%
Above $3,000,000 at 3%
Agricultural and mberland at 1.28%
Total excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Adavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX
*SEE INSTRUCTIONS
To ask about the availability of this publication in an alternate format for the visually impaired, please call 360-705-6705. Teletype
(TTY) users may use the WA Relay Service by calling 711.
Form 84 0001a
Perjury in the second degree is a class C felony which is punishable by confinement in a state correctional institution for a maximum term of five years, or by
a fine in an amount fixed by the court of not more than $10,000, or by both such confinement and fine (RCW 9A.72.030 and RCW 9A.20.021(1)(c)).
Select land use code(s)
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0.00
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0.00
0.00
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0.00
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10.00
✔
$ 0.00
$ 0.00
$ 0.00
Print form
Print form
Select Location
0.0000
Print on legal size paper.
Page 5 of 6
Instructions
Note: To report a transfer of a controlling interest in real property, please use the Real Estate Excise Tax Adavit Controlling
Interest Transfer Return, Revenue Form No. 84-0001B. This form is available online at dor.wa.gov.
Secon 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 informaon 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.
Secon 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 descripon of the property.
Secon 5:
Enter the appropriate land use code for the property. Please list all codes that apply on the lines provided in secon 5.
See WAC 458-53-030(5) for a complete list.
9 - Land with mobile home
10 - Land with new building
11 - Household, single family
units
12 - Mulple family residence
(2-4 Units)
13 - Mulple family residence (5+
Units)
14 - Residenal condominiums
15 - Mobile home parks or courts
16 - Hotels/motels
17 - Instuonal Lodging
(convalescent homes, nursing
homes, etc.)
18 - All other residenal not
coded
19 - Vacaon and cabin
21 - Food and kindred products
22 - Texle mill products
23 - Apparel and other nished
products made from fabrics,
leather, and similar materials
24 - Lumber and wood products
(except furniture)
25 - Furniture and xtures
26 - Paper and allied products
27 - Prinng and publishing
28 - Chemicals
29 - Petroleum rening and related
industries
30 - Rubber and miscellaneous
plasc products
31 - Leather and leather products
32 - Stone, clay and glass products
33 - Primary metal industries
34 - Fabricated metal products
35 - Professional scienc
and controlling instruments;
photographic and opcal goods;
watches/clocks manufacturing
39 - Miscellaneous manufacturing
50 - Condominiums-other than
residenal
53 - Retail Trade - general
merchandise 54 - Retail Trade - food
58 - Retail trade - eang & drinking
(restaurants, bars)
59 - Tenant occupied, commercial
properes
64 - Repair services
65 - Professional services
(medical, dental, etc.)
71 - Cultural acvies/nature
exhibions
74 - Recreaonal acvies
(golf courses, etc.)
75 - Resorts and group camps
80 - Water or mineral right
81 - Agriculture (not in current use)
83 - Agriculture current use
RCW 84.34
86 - Marijuana grow operaons
87 - Sale of Standing Timber
88 - Forest land designated
RCW 84.33
91 - Undeveloped Land (land only)
94 - Open space land RCW 84.34
95 - Timberland classied
RCW 84.34
96 - Improvements on leased land
• Check yes if the seller was receiving a property tax exempon or deferral under RCW 84.36, 84.37, or 84.38 (nonprot
organizaon, senior cizen, or disabled person, homeowner with limited income).
• Check yes if the land is primarily used for mber as dened by RCW 84.34 and 84.33 or agriculture as dened by RCW
84.34.020. See ETA 3215 for addional informaon. If the sale involves mulple parcels with dierent land use codes,
complete the predominate use worksheet.
Secon 6:
Indicate whether the property is designated as forest land per chapter 84.33 RCW, classied as current use (open space, farm,
agricultural, or mber) per chapter 84.34 RCW, or receiving special valuaon as historic property per chapter 84.26 RCW.
Secon 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 exempon claimed per WAC 458-61A.
Print on legal size paper.
Page 6 of 6
Instructions Continued
• Calculate the state excise tax:
The state poron of excise tax is calculated using a graduated tax rate structure. The amount of tax increases as the
amount of the transacon increases. Each poron of the sales amount is taxed at a dierent rate.
Excepon: Property designated as farm and agriculture or mberland is taxed at 1.28% per 83.34 RCW.
Instrucons:
1. Enter the sale amount that falls within the specic threshold in column A.
2. Mulply 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 adavit.
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 rst page of the adavit.
• Due Date, interest and penales: Tax is due at the me of sale/transfer. If tax is not paid within one month of the date
of sale/transfer, interest and penales will apply. The interest rate is variable and determined per RCW 82.32.050.
Delinquent penales are 5% one month aer the due date; 10% two months aer the due date; and 20% three months
aer the due date. (RCW 82.45.100)
• State technology fee: A $5.00 Electronic Technology Fee that is due on all transacons. (82.45.180)
• Adavit 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 transacons where no tax is due and on all taxable transacons where the tax due is less than $5.00. (RCW
82.45.180)
Secon 8:
Both grantor (seller) and grantee (buyer), or the agent of each, must sign this form, cerfying that all the informaon
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:
Informaon 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 penales. Note: in the event of an audit, it is the taxpayer’s responsibility to
provide documentaon to support the selling price or any exempon claimed. This documentaon 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 submied to the County Treasurer’s or Recorder’s Oce where the property is located.
To ask about the availability of this publicaon 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.
Document Specifics
| Fact Name | Description |
|---|---|
| Purpose | The Washington Real Estate Excise Tax Affidavit form is used to report the sale of real property and calculate the excise tax owed on the transaction. |
| Governing Law | This form is governed by the Revised Code of Washington (RCW) 82.45, which outlines the state's real estate excise tax regulations. |
| Filing Requirement | It must be filed with the county auditor at the time of recording the real estate transaction. |
| Tax Rate | The tax rate varies depending on the sale price of the property and the location, with specific rates established by local jurisdictions. |
| Exemptions | Certain transactions may be exempt from the excise tax, including transfers between family members or government entities, but proper documentation is required. |
Washington Real Estate Excise Tax Affidavit: Usage Instruction
After gathering the necessary information, you can proceed to fill out the Washington Real Estate Excise Tax Affidavit form. Make sure to have all relevant details at hand, as this will streamline the process.
- Begin by entering the date of the transaction at the top of the form.
- Fill in the names of the buyer(s) and seller(s). Include the complete legal names as they appear on official documents.
- Provide the property address. Include the street number, street name, city, and zip code.
- Indicate the type of transaction. Specify whether it’s a sale, exchange, or other type of transfer.
- List the sale price or the value of the property being transferred. This is crucial for tax calculation.
- Complete the section on exemptions, if applicable. Check any relevant boxes that apply to your situation.
- Sign and date the form at the bottom. Ensure that all parties involved have signed if required.
- Submit the completed form to the appropriate county office along with any necessary payment for the excise tax.
Learn More on Washington Real Estate Excise Tax Affidavit
What is the Washington Real Estate Excise Tax Affidavit form?
The Washington Real Estate Excise Tax Affidavit is a document that sellers must file when transferring real property in Washington State. This form helps the state collect excise taxes on the sale of real estate. It provides essential information about the transaction, including the sale price, property description, and the parties involved.
Who needs to file the affidavit?
Typically, the seller of the property is responsible for filing the affidavit. However, if the seller is unable to do so, the buyer may file it instead. It's crucial that the affidavit is filed with the county auditor at the time of closing to ensure compliance with state tax laws.
What information is required on the affidavit?
The affidavit requires various details, including:
- The names and addresses of both the seller and the buyer.
- A description of the property being sold, including the parcel number.
- The sale price of the property.
- Any exemptions that may apply to the transaction.
Providing accurate information is essential, as errors can lead to delays or additional taxes owed.
Are there any exemptions to the excise tax?
Yes, certain transactions may be exempt from the excise tax. Common exemptions include:
- Transfers between spouses or domestic partners.
- Gifts of property.
- Transfers to or from government entities.
It's important to review the specific criteria for exemptions to ensure eligibility. If in doubt, consulting a tax professional can be beneficial.
What happens if the affidavit is not filed?
If the affidavit is not filed, the seller may face penalties, including fines or additional taxes. The county may also delay the recording of the property transfer, which can affect the buyer's ownership rights. Filing the affidavit promptly is crucial to avoid these complications.
Where can I obtain the affidavit form?
The Washington Real Estate Excise Tax Affidavit form is available online through the Washington State Department of Revenue's website or at your local county auditor's office. It's advisable to use the most current version of the form to ensure compliance with any updates in the law.
Common mistakes
Filling out the Washington Real Estate Excise Tax Affidavit form can be a straightforward process, yet many individuals encounter common pitfalls. One frequent mistake is failing to provide accurate property information. This includes not specifying the correct legal description or parcel number. Inaccuracies in this section can lead to delays in processing and potential issues with tax assessments.
Another common error is neglecting to indicate the correct date of sale. This date is crucial, as it determines the tax rate applicable to the transaction. If the date is incorrect, it may result in an incorrect tax calculation, leading to potential penalties or overpayment.
Many people also overlook the importance of signing the affidavit. An unsigned form is considered incomplete and cannot be processed. This oversight can cause significant delays, as the form must be returned for a signature before it can be accepted.
In addition, individuals sometimes fail to check the box indicating whether the transaction is exempt from the excise tax. Understanding the exemptions is vital, as claiming an exemption without proper justification can lead to complications. It is essential to provide supporting documentation if claiming an exemption.
Another mistake involves not including all parties involved in the transaction. The affidavit requires the names of both the buyer and seller. Omitting one of the parties can result in confusion and may delay the processing of the document.
Inaccurate calculations of the excise tax owed are also a common issue. Individuals should carefully review the calculation section to ensure that the tax is computed based on the correct sale price. Errors in this area can lead to either underpayment or overpayment of taxes.
Furthermore, some filers may not be aware of the deadlines for submitting the affidavit. Missing these deadlines can result in additional fees or penalties. It is crucial to submit the form in a timely manner to avoid these consequences.
Lastly, individuals often fail to keep a copy of the submitted affidavit for their records. Retaining a copy is important for future reference and can be helpful in case of any disputes or questions regarding the transaction. Keeping organized records is a best practice in real estate transactions.
Documents used along the form
The Washington Real Estate Excise Tax Affidavit form is a crucial document in real estate transactions, particularly when transferring property ownership. Alongside this form, several other documents are commonly utilized to ensure a smooth and legally compliant process. Here’s a list of related forms and documents that you may encounter:
- Property Transfer Declaration: This document provides information about the property being transferred, including its value and any improvements made. It helps assess the appropriate tax amount.
- Grant Deed: A grant deed is used to transfer ownership of real property from one party to another. It includes a guarantee that the property is free from any encumbrances, except those disclosed.
- Quitclaim Deed: This type of deed transfers whatever interest the grantor has in the property without any warranties. It’s often used among family members or in situations where the exact ownership is unclear.
- Title Insurance Policy: This document protects the buyer and lender against any future claims or disputes over property ownership. It ensures that the title is clear at the time of purchase.
- Closing Statement: Also known as a settlement statement, this document outlines all the financial details of the transaction, including the sale price, closing costs, and any adjustments made.
- Affidavit of Title: This affidavit is a sworn statement confirming the seller's legal ownership of the property and that there are no outstanding liens or claims against it.
Understanding these documents is essential for anyone involved in a real estate transaction in Washington. They work together to facilitate the transfer of property and ensure compliance with local laws and regulations.
Similar forms
The Washington Real Estate Excise Tax Affidavit form is similar to the Property Transfer Affidavit. Both documents serve to report the transfer of property ownership. The Property Transfer Affidavit is typically used to notify local tax authorities about changes in ownership, ensuring that property tax records remain accurate. Just like the Excise Tax Affidavit, it requires information about the buyer, seller, and the property involved in the transaction. This helps local governments assess property taxes correctly and maintain up-to-date records.
Another document that shares similarities with the Washington Real Estate Excise Tax Affidavit is the Declaration of Value. This form is often used in real estate transactions to disclose the sale price of a property. Like the Excise Tax Affidavit, the Declaration of Value provides essential information to tax authorities. Both documents aim to ensure transparency in property transactions and facilitate the accurate calculation of taxes owed. They help prevent discrepancies that could arise during property assessments.
The Quit Claim Deed is also comparable to the Washington Real Estate Excise Tax Affidavit. While the Quit Claim Deed is primarily a legal instrument used to transfer ownership of property, it often accompanies the Excise Tax Affidavit during a transaction. Both documents require details about the parties involved and the property being transferred. The Quit Claim Deed does not guarantee that the title is free of defects, but it plays a crucial role in establishing the transfer of interest, which is relevant for tax purposes.
Lastly, the Affidavit of Property Value is another document that bears resemblance to the Washington Real Estate Excise Tax Affidavit. This affidavit is often used to provide a sworn statement regarding the value of a property being sold. Similar to the Excise Tax Affidavit, it aims to ensure that the sale price reflects the fair market value, which is important for tax assessments. Both documents help tax authorities determine the appropriate excise tax owed based on the property's value, ensuring compliance with local tax regulations.
Dos and Don'ts
When filling out the Washington Real Estate Excise Tax Affidavit form, attention to detail is crucial. Below are important dos and don'ts to keep in mind during the process.
- Do ensure that all information is accurate and complete. Double-check names, addresses, and property details.
- Do include the correct tax identification number. This number is essential for processing your affidavit.
- Do sign and date the affidavit. An unsigned form may lead to delays or rejection.
- Do consult local regulations. Different counties may have specific requirements or additional forms.
- Don't leave any sections blank. Incomplete forms can result in processing issues.
- Don't use incorrect or outdated forms. Always verify that you have the latest version of the affidavit.
- Don't forget to keep a copy of the completed affidavit for your records. This can be important for future reference.
By following these guidelines, individuals can help ensure a smoother process when dealing with the Washington Real Estate Excise Tax Affidavit form.
Misconceptions
The Washington Real Estate Excise Tax Affidavit form is often misunderstood. Here are five common misconceptions:
- It only applies to residential properties. Many believe this form is limited to residential real estate transactions. In reality, it applies to both residential and commercial properties, as the excise tax is assessed on all real estate sales in Washington.
- It is only required for sales over a certain amount. Some individuals think the affidavit is only necessary for high-value transactions. However, every sale of real property, regardless of the price, requires the completion of this form to ensure proper tax assessment.
- Filing the affidavit is optional. There is a misconception that submitting the affidavit is a choice. In fact, it is a mandatory requirement for all real estate transactions in Washington. Failure to file can result in penalties and delayed transactions.
- Only the seller needs to complete the form. Many assume that only the seller is responsible for the affidavit. In truth, both the buyer and seller typically must provide information on the form, ensuring that all relevant details are accurately captured.
- The form is only relevant at the time of closing. Some people think the affidavit is only important during the closing process. However, it is crucial to prepare the form well in advance to avoid any last-minute issues that could delay the transaction.
Understanding these misconceptions can help ensure a smoother real estate transaction process in Washington.
Key takeaways
Filling out the Washington Real Estate Excise Tax Affidavit form is an important step in any real estate transaction. Here are some key takeaways to keep in mind:
- Accurate Information is Essential: Ensure that all details provided in the form are correct. This includes names, addresses, and property descriptions. Mistakes can lead to delays or complications in the transaction.
- Understand the Tax Implications: The excise tax is based on the sale price of the property. Familiarize yourself with the current tax rates to avoid unexpected costs.
- File in a Timely Manner: The affidavit must be submitted within a specific timeframe after the sale. Late submissions may incur penalties or interest.
- Seek Professional Guidance: If you’re unsure about how to complete the form or interpret the requirements, consider consulting a real estate professional or tax advisor. Their expertise can save you time and stress.
By keeping these points in mind, you can navigate the process of filling out the Washington Real Estate Excise Tax Affidavit with greater confidence and ease.