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____________________________________ ____________________
____________________________ _________________________
____________________________ _________________________
Real Estate Excise Tax Affidavit (RCW 82.45 WAC 458-61A)
Only for sales in multiple location codes on or after November 1, 2022.This affidavit will not be accepted unless all areas on all pages are fully and accurately completed. This form is your receipt when stamped by cashier. Please type or print.Form 84 0001a
sold. List percentage of ownership acquired next to each name. Check box if partial sale, indicate %
1 Seller/Grantor 2 Buyer/GranteeName Name
Mailing address Mailing address City/state/zip City/state/zip
Phone (including area code) Phone (including area code)
List all real and personal property tax Personal Assessed3 Send all property tax correspondence to: Same as Buyer/Grantee parcel account numbers property? value(s) Name
Mailing address
City/state/zip
4 Street address of propertyThis property is located in (for unincorporated locations please select your county)
Check box if any of the listed parcels are being segregated from another parcel, are part of a boundary line adjustment or parcels being merged.
Legal description of property (if you need more space, attach a separate sheet to each page of the affidavit).
5
Enter any additional codes
(see back of last page for instructions)
Was the seller receiving a property tax exemption or deferral under RCW 84.36, 84.37, or 84.38 (nonprofit org., senior citizen or disabled person, homeowner with limited income)?Yes No Is this property predominately used for timber (as classified under RCW 84.34 and 84.33) or agriculture (as classified under RCW 84.34.020) and will continue in its current use? If yes and the entire transfer involves parcels with different classifications, complete the predominate use calculator (see instructions). Yes No
6 Is this property designated as forest land per RCW 84.33?Yes No
Is this property classified as current use (open space, farm and agricultural, or timber) land per RCW 84.34? Yes No
Is this property receiving special valuation as historical property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1)NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)NEW OWNER(S): To continue the current designation as forest landor classification as current use (open space, farm and agriculture, ortimber) land, you must sign on (3) below. The county assessor must thendetermine if the land transferred continues to qualify and will indicateby signing below. If the land no longer qualifies or you do not wish tocontinue the designation or classification, it will be removed and thecompensating or additional taxes will be due and payable by the selleror transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior tosigning (3) below, you may contact your local county assessor for moreinformation.
This land: does does not qualify for continuance.
Deputy assessor signature Date
(2)NOTICE OF COMPLIANCE (HISTORIC PROPERTY)NEW OWNER(S): To continue special valuation as historic property, sign(3)below. If the new owner(s) doesn’t wish to continue, all additional taxcalculated pursuant to RCW 84.26, shall be due and payable by the selleror transferor at the time of sale.
(3)NEW OWNER(S) SIGNATURE
Signature Signature
Print name Print name
7 List all personal property (tangible and intangible) included in sellingprice.
If claiming an exemption, list WAC number and reason for exemption.
WAC number (section/subsection) Reason for exemption
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exemption claimed (deduct)
Taxable selling price
Excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Affidavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX*SEE INSTRUCTIONS
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 bya 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.
REV 84 0001a (11/2/22) THIS SPACE TREASURER’S USE ONLY COUNTY TREASURER
Print on legal size paper. Page 1 of 8
____________________________________ ____________________
____________________________ _________________________
____________________________ _________________________
Real Estate Excise Tax Affidavit (RCW 82.45 WAC 458-61A)
Only for sales in multiple location codes on or after November 1, 2022.This affidavit will not be accepted unless all areas on all pages are fully and accurately completed. This form is your receipt when stamped by cashier. Please type or print. Form 84 0001a
Check box if partial sale, indicate % sold.
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 percentage of ownership acquired next to each name.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
List all real and personal property tax Personal Assessed parcel account numbers property? value(s)
4 Street address of propertyThis property is located in (for unincorporated locations please select your county)
Check box if any of the listed parcels are being segregated from another parcel, are part of a boundary line adjustment or parcels being merged.
Legal description of property (if you need more space, attach a separate sheet to each page of the affidavit).
5
Enter any additional codes
(see back of last page for instructions)
Was the seller receiving a property tax exemption or deferral under RCW 84.36, 84.37, or 84.38 (nonprofit org., senior citizen or disabled person, homeowner with limited income)? Yes No
Is this property predominately used for timber (as classified under RCW 84.34 and 84.33) or agriculture (as classified under RCW 84.34.020) and will continue in its current use? If yes and the entire transfer involves parcels with different classifications, complete the predominate use calculator (see instructions). Yes No
6 Is this property designated as forest land per RCW 84.33?Yes No
Is this property classified as current use (open space, farm and agricultural, or timber) land per RCW 84.34? Yes No
Is this property receiving special valuation as historical property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1)NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)NEW OWNER(S): To continue the current designation as forest landor classification as current use (open space, farm and agriculture, ortimber) land, you must sign on (3) below. The county assessor must thendetermine if the land transferred continues to qualify and will indicateby signing below. If the land no longer qualifies or you do not wish tocontinue the designation or classification, it will be removed and thecompensating or additional taxes will be due and payable by the selleror transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior tosigning (3) below, you may contact your local county assessor for moreinformation.
This land: does does not qualify for continuance.
Deputy assessor signature Date
(2)NOTICE OF COMPLIANCE (HISTORIC PROPERTY)NEW OWNER(S): To continue special valuation as historic property, sign(3)below. If the new owner(s) doesn’t wish to continue, all additional taxcalculated pursuant to RCW 84.26, shall be due and payable by the selleror transferor at the time of sale.
(3)NEW OWNER(S) SIGNATURE
Signature Signature
Print name Print name
7 List all personal property (tangible and intangible) included in sellingprice.
If claiming an exemption, list WAC number and reason for exemption.
WAC number (section/subsection) Reason for exemption
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exemption claimed (deduct)
Taxable selling price
Excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Affidavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX*SEE INSTRUCTIONS
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 bya 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.
REV 84 0001a (11/2/22) THIS SPACE TREASURER’S USE ONLY COUNTY ASSESSOR
Print on legal size paper. Page 2 of 8
____________________________________ ____________________
____________________________ _________________________
____________________________ _________________________
Real Estate Excise Tax Affidavit (RCW 82.45 WAC 458-61A)
Only for sales in multiple location codes on or after November 1, 2022.This affidavit will not be accepted unless all areas on all pages are fully and accurately completed. This form is your receipt when stamped by cashier. Please type or print. Form 84 0001a
Check box if partial sale, indicate % sold.
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 percentage of ownership acquired next to each name.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
List all real and personal property tax Personal Assessed parcel account numbers property? value(s)
4 Street address of propertyThis property is located in (for unincorporated locations please select your county)
Check box if any of the listed parcels are being segregated from another parcel, are part of a boundary line adjustment or parcels being merged.
Legal description of property (if you need more space, attach a separate sheet to each page of the affidavit).
5
Enter any additional codes
(see back of last page for instructions)
Was the seller receiving a property tax exemption or deferral under RCW 84.36, 84.37, or 84.38 (nonprofit org., senior citizen or disabled person, homeowner with limited income)? Yes No Is this property predominately used for timber (as classified under RCW 84.34 and 84.33) or agriculture (as classified under RCW 84.34.020) and will continue in its current use? If yes and the entire transfer involves parcels with different classifications, complete the predominate use calculator (see instructions). Yes No
6 Is this property designated as forest land per RCW 84.33?Yes No
Is this property classified as current use (open space, farm and agricultural, or timber) land per RCW 84.34? Yes No
Is this property receiving special valuation as historical property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1)NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)NEW OWNER(S): To continue the current designation as forest landor classification as current use (open space, farm and agriculture, ortimber) land, you must sign on (3) below. The county assessor must thendetermine if the land transferred continues to qualify and will indicateby signing below. If the land no longer qualifies or you do not wish tocontinue the designation or classification, it will be removed and thecompensating or additional taxes will be due and payable by the selleror transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior tosigning (3) below, you may contact your local county assessor for moreinformation.
This land: does does not qualify for continuance.
Deputy assessor signature Date
(2)NOTICE OF COMPLIANCE (HISTORIC PROPERTY)NEW OWNER(S): To continue special valuation as historic property, sign(3)below. If the new owner(s) doesn’t wish to continue, all additional taxcalculated pursuant to RCW 84.26, shall be due and payable by the selleror transferor at the time of sale.
(3)NEW OWNER(S) SIGNATURE
Signature Signature
Print name Print name
7 List all personal property (tangible and intangible) included in sellingprice.
If claiming an exemption, list WAC number and reason for exemption.
WAC number (section/subsection) Reason for exemption
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exemption claimed (deduct)
Taxable selling price
Excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Affidavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX*SEE INSTRUCTIONS
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 bya 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.
REV 84 0001a (11/2/22) THIS SPACE TREASURER’S USE ONLY DEPARTMENT OF REVENUE
Print on legal size paper. Page 3 of 8
____________________________________ ____________________
____________________________ _________________________
____________________________ _________________________
Real Estate Excise Tax Affidavit (RCW 82.45 WAC 458-61A)
Only for sales in multiple location codes on or after November 1, 2022.This affidavit will not be accepted unless all areas on all pages are fully and accurately completed. This form is your receipt when stamped by cashier. Please type or print. Form 84 0001a
Check box if partial sale, indicate % sold.
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 percentage of ownership acquired next to each name.
2 Buyer/Grantee
Name
Mailing address
City/state/zip
Phone (including area code)
List all real and personal property tax Personal Assessed parcel account numbers property? value(s)
4 Street address of propertyThis property is located in (for unincorporated locations please select your county)
Check box if any of the listed parcels are being segregated from another parcel, are part of a boundary line adjustment or parcels being merged.
Legal description of property (if you need more space, attach a separate sheet to each page of the affidavit).
5
Enter any additional codes
(see back of last page for instructions)
Was the seller receiving a property tax exemption or deferral under RCW 84.36, 84.37, or 84.38 (nonprofit org., senior citizen or disabled person, homeowner with limited income)? Yes No Is this property predominately used for timber (as classified under RCW 84.34 and 84.33) or agriculture (as classified under RCW 84.34.020) and will continue in its current use? If yes and the entire transfer involves parcels with different classifications, complete the predominate use calculator (see instructions). Yes No
6 Is this property designated as forest land per RCW 84.33?Yes No
Is this property classified as current use (open space, farm and agricultural, or timber) land per RCW 84.34? Yes No
Is this property receiving special valuation as historical property per RCW 84.26? Yes No
If any answers are yes, complete as instructed below.
(1)NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE)NEW OWNER(S): To continue the current designation as forest landor classification as current use (open space, farm and agriculture, ortimber) land, you must sign on (3) below. The county assessor must thendetermine if the land transferred continues to qualify and will indicateby signing below. If the land no longer qualifies or you do not wish tocontinue the designation or classification, it will be removed and thecompensating or additional taxes will be due and payable by the selleror transferor at the time of sale (RCW 84.33.140 or 84.34.108). Prior tosigning (3) below, you may contact your local county assessor for moreinformation.
This land: does does not qualify for continuance.
Deputy assessor signature Date
(2)NOTICE OF COMPLIANCE (HISTORIC PROPERTY)NEW OWNER(S): To continue special valuation as historic property, sign(3)below. If the new owner(s) doesn’t wish to continue, all additional taxcalculated pursuant to RCW 84.26, shall be due and payable by the selleror transferor at the time of sale.
(3)NEW OWNER(S) SIGNATURE
Signature Signature
Print name Print name
7 List all personal property (tangible and intangible) included in sellingprice.
If claiming an exemption, list WAC number and reason for exemption.
WAC number (section/subsection) Reason for exemption
Type of document
Date of document
Gross selling price
*Personal property (deduct)
Exemption claimed (deduct)
Taxable selling price
Excise tax: state
Local
*Delinquent interest: state
Local
*Delinquent penalty
Subtotal
*State technology fee
Affidavit processing fee
Total due
A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX*SEE INSTRUCTIONS
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 bya 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.
REV 84 0001a (11/2/22) THIS SPACE TREASURER’S USE ONLY TAXPAYER
Print on legal size paper. Page 4 of 8
Multiple Location Codes Worksheet
Use this worksheet to calculate state and local real estate excise tax (REET) per county, when the sale includes parcels in two or more location codes. Include all the parcels within the entire transaction on this worksheet.
Skip to step 3 if the predominant use for the sale is agriculture or timber land. For assistance in determining predominant use, see ETA 3215 and the predominate use calculator at dor.wa.gov/REET.
This worksheet must be provided to each county with a separate affidavit for each county in which property is located.
Step 1: Calculate the taxable selling price for entire transaction
Gross selling price
Personal property (deduct)
Exemption claimed (deduct)
Total taxable selling price (A)
Step 2: Calculate the total state REET
Amount * rate = tax due
Amount Rate Tax due
Portion of taxable selling price less than $500,000.01 at 1.1% 0.0110
Portion of taxable selling price from $500,000.01 to $1,500,000.00 at 1.28% 0.0128
Portion of taxable selling price from $1,500,000.01 to $3,000,000.00 at 2.75% 0.0275
Portion of taxable selling price above $3,000,000 at 3.0% 0.0300
Total state REET (B) Step 3: Calculate the state REET and local REET per parcel
Begin by listing the parcel number and taxable selling price for each. Then fill out the table from left to right for each parcel.
Parcel number Taxable selling price
for this parcel (C)
Percentage of
sale for this
parcel (D)
Divide the
taxable
selling price
per
parcel by the
total
taxable selling
price.
C/A=D
State REET
Multiply the
total state
REET by the
percentage of
sale for this
parcel.
B*D
Location
code
Type the
code, city,
or if you are
outside city
limits, type
the county.
For example,
Whatcom”
County.”
County where
parcel is located
Local
rate
(E)
Local
REET
C*E
Total local REET Total state REET
Step 4: Calculate the state REET and local REET per countySubmit one affidavit per county using the state and local amounts determined below. Enter these amounts in section
7 of the affidavits.
County name State REET
Add the state REET amounts from the state
REET tax column above for all the locations
within the county.
Local REET
Add the local REET amounts from the local
REET tax column above for all the locations
within the county.
Total state REET Total local REET
Print on legal size paper. Page 5 of 8
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/REET. This affidavit must be fully and accurately completed. If it is not, the county has the authority to reject the affidavit. See WAC 458-61A-303(6)Section 1: If the sale involves property in only one location, use the Single Location Real Estate Excise Tax Affidavit. If sale is less than 100%, check the box “Check if partial sale” and fill in the percentage sold. Enter the name(s) of seller/grantor exactly as listed on the legal conveyance document including the method of holding title. Attach additional page if necessary to fully list all grantors.
Section 2: Enter the name(s) of buyer/grantee exactly as listed on the legal conveyance document including the method of holding title. List the percentage acquired after each name. Attach additional page if necessary to fully list all grantees.
Section 3:
•Enter the name and address where you would like all future property tax information sent.•Enter the tax parcel number and current assessed value for real and personal property being conveyed in this county.Check the box to indicate personal property.
Section 4:
• Enter the street address of the property.•Enter the county if in unincorporated area. Enter city name if located within a municipality.•Enter the legal description of the property. Attach an additional page if necessary.
Section 5:
Enter the appropriate land use code for the property. Please list all codes that apply on the lines provided in section 5.
See WAC 458-53-030(5) for a complete list.
64 - Repair services
65 - Professional services
(medical, dental, etc.)
71 - Cultural activities/nature
exhibitions
74 - Recreational activities
(golf courses, etc.)
75 - Resorts and group camps
80 - Water or mineral right
81 - Agriculture (not in current use)
83 - Agriculture current use
RCW 84.34
86 - Cannabis grow operations
87 - Sale of Standing Timber
88 - Forest land designated
RCW 84.33
91 - Undeveloped Land (land only)
94 - Open space land RCW 84.34
95 - Timberland classified
RCW 84.34
96 - Improvements on leased land
26 - Paper and allied products
27 - Printing and publishing
28 - Chemicals
29 - Petroleum refining and related
industries
30 - Rubber and miscellaneous plastic
products
31 - Leather and leather products
32 - Stone, clay and glass products 33 -
Primary metal industries
34 - Fabricated metal products
35 - Professional scientific and
controlling instruments; photographic
and optical goods;
watches/clocks manufacturing
39 - Miscellaneous manufacturing 50 -
Condominiums-other than residential
53 - Retail Trade - general
merchandise 54 - Retail Trade - food
58 - Retail trade - eating & drinking
(restaurants, bars)
59 - Tenant occupied, commercial
properties
9 - Land with mobile home
10 - Land with new building
11 - Household, single family units
12 - Multiple family residence
(2-4 Units)
13 - Multiple family residence (5+
Units)
14 - Residential condominiums
15 - Mobile home parks or courts
16 - Hotels/motels
17 - Institutional Lodging
(convalescent homes, nursing homes,
etc.)
18 - All other residential not coded
19 - Vacation and cabin
21 - Food and kindred products
22 - Textile mill products
23 - Apparel and other finished
products made from fabrics, leather,
and similar materials
24 - Lumber and wood products
(except furniture)
25 - Furniture and fixtures
•Check yes if the seller was receiving a property tax exemption or deferral under RCW 84.36, 84.37, or 84.38 (nonprofitorganization, 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 RCW84.34.020 and the county assessor has signed that the land does qualify for continuance in the Notice of Continuancein Section 6. See ETA 3215 for additional information. If the entire sale involves multiple parcels in which one or moreparcel(s) is classified as above and one or more parcel(s) is not included in these classifications, you must completethe predominate use worksheet which can be found at dor.wa.gov/REET. The predominate use worksheet must becompleted prior to completing the multiple location codes worksheet to determine the correct tax rate for the entiresale and both worksheets must be submitted with each affidavit.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: (Complete the Multiple Location Codes Worksheet before completing this section)
•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 ExciseTax 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 andsubsection and provide a brief explanation. Most tax exemptions require specific documentation. Refer to the appropriateWAC to determine documentation requirements. WAC 458-61A is available online at dor.wa.gov/REET.•Enter the type of document (quit claim deed, statutory warranty deed, etc.), and date of document (MM/DD/YYYY).•Enter the selling price of the property. Enter only the portion of selling price assigned to this county. This should equal theselling price reflected on the worksheet, step 3, column C.•Selling price: For tax purposes, the selling price is the true and fair value of the property conveyed. When property isconveyed in an arm’s length transaction between unrelated persons for valuable consideration, there is a presumptionthat the selling price is equal to the total consideration paid or contracted to be paid, including any indebtedness. Refer toRCW 82.45.030 for more information about selling price.• Deduct the amount of personal property included in the selling price.•Deduct the amount of tax exemption claimed per WAC 458-61A.Print on legal size paper. Page 6 of 8
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 asthe 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 for completing the Multiple Location Codes Worksheet:
Step 1: Calculate the taxable selling price for the entire transaction1.Enter the total gross selling price for the entire transaction.2.Enter the personal property deduction for the entire transaction.3.Enter the amount of exemption claimed for the entire transaction.4.Subtract personal property and exemption claimed from the gross selling price; enter the difference in TotalTaxable Selling Price (Box A).
Step 2: Calculate the total state REET1.Enter the sale amount that falls within the specific threshold in the Amount column.2.Multiply the amount for each threshold by the state rate, enter the results in the Tax Due column.3.Enter the total of the Tax Due column in Total State REET Tax (Box B).
Example: This is how the state REET 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
Step 3: Calculate the state REET and local REET per parcel1.Enter the parcel number.2.Enter the taxable selling price for the parcel number (Box C)3.Divide the taxable selling price per parcel (Box C) by the total selling price from Box A in step 1; enter this number(Box D).4.Multiply Box B from step 2 by the number from step 3 (Box D). This is the state REET for the parcel.5.Enter the location code for the parcel. Enter the county where the parcel is located.7.Multiply the taxable selling price (Box C) by the local rate (Box E)8.Repeat steps 1-7 for each parcel9.Enter the totals for the state REET and the local REET. The state REET total should equal the total state REET in step 2
Step 4: Calculate the state and local REET per county1.Enter the county name.2.Total the state REET amounts for all the parcels from Step 3 for the county selected. Enter the total state REETamounts for that county.3.Total the local REET amounts for all the parcels from Step 3 for the county selected. Enter the total local REET amountfor that county.4.Repeat for each county listed in step 3.5.Enter the amount of state and local tax per county on section 7 of the affidavit. A separate affidavit and a copy of the
worksheet must be submitted for each county.•Due Date, interest and penalties: Tax is due at the time of sale/transfer. If tax is not paid within one month of thedate of sale/transfer, interest and penalties will apply. The interest rate is variable and determined per RCW82.32.050. Delinquent penalties are 5% one month after the due date; 10% two months after the due date; and 20%three months after the due date. (RCW 82.45.100)
•State Technology Fee: A $5.00 Electronic Technology Fee is due on all transactions. (82.45.180)
•Affidavit Processing Fee: A minimum of $5.00 shall be collected in the form of tax and processing fee. A processingfee 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 theinformation provided is correct. Note: Original signatures required on the “County Treasurer” copy.•Signatures may be required on the “Assessors” copy. Check with your county.•Real Estate Excise Tax is a specific lien on the property. The filing of the affidavit may result in a lien on theparcel(s) involved in the transfer if the proper tax is not paid at the time of transfer. RCW 82.45.070.
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Audit: All transactions are subject to audit by the Department of Revenue. An audit will confirm the proper amount of tax was paid
and that any claim for exemption is valid. Failure to provide documentation as requested may result in the denial of any exemptions claimed and the assessment of additional tax with applicable interest and penalties. WAC 458-61A-301(9)
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 mus be managed 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.
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