Get Washington Real Estate Excise Tax Affidavit Template in PDF

The Washington Real Estate Excise Tax Affidavit is a document that must be completed when real estate is sold in Washington State. This form helps ensure that the appropriate taxes are collected during the transfer of property ownership. To get started on filling out the affidavit, click the button below.

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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

No

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

No

Gross selling price

0.00

Is this property receiving special valuation as historical

property per RCW 84.26?

Yes

No

*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)

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

No

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

No

Gross selling price

0.00

Is this property receiving special valuation as historical

property per RCW 84.26?

Yes

No

*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)

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

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

No

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

No

under RCW 84.34.020)? See ETA 3215.

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

section 5).

6

Is this property designated as forest land per RCW 84.33?

Yes

No

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

No

Gross selling price

0.00

Is this property receiving special valuation as historical

property per RCW 84.26?

Yes

No

*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)

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

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

No

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

No

under RCW 84.34.020)? See ETA 3215.

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

section 5).

6

Is this property designated as forest land per RCW 84.33?

Yes

No

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

No

Gross selling price

0.00

Is this property receiving special valuation as historical

property per RCW 84.26?

Yes

No

*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.

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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.
Governing Law	This form is governed by Washington State law, specifically RCW 82.45, which outlines the real estate excise tax regulations.
Who Files	The seller of the property typically files this form, although the buyer may also be responsible in certain circumstances.
Filing Deadline	The form must be filed with the county auditor at the time of closing, ensuring timely payment of the excise tax.
Information Required	Details such as the property address, sale price, and names of the parties involved are required to complete the affidavit.
Tax Calculation	The excise tax is calculated based on the sale price of the property, with rates varying depending on the total consideration.
Exemptions	Certain transactions may be exempt from the excise tax, such as transfers between family members or certain nonprofit organizations.
Submission Method	The affidavit can be submitted in person at the county auditor's office or, in some cases, electronically.
Consequences of Non-Compliance	Failure to file the affidavit or pay the excise tax can result in penalties, interest, and potential legal action by the state.

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