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The Washington Real Estate Excise Tax Affidavit is the REET reporting form. Under WAC 458-61A-303, you generally file it whenever a deed, quitclaim or other document transfers real property. This guide walks sellers and buyers through each section, with a screenshot of each part.
A Washington real estate excise tax affidavit is the form that reports a sale or other transfer of real property and the excise tax owed on it. According to the Washington Department of Revenue, real estate excise tax (REET) is a tax on the sale of real property. The affidavit names the seller (grantor) and the buyer (grantee), describes the property and shows how the tax was worked out.
Usually the seller pays the excise tax, but the buyer is responsible if the seller does not, according to the Washington Department of Revenue.
The form comes in a few versions, each for a different kind of transfer:
A transfer of a controlling interest in an entity that owns Washington real property goes on a separate controlling interest transfer return, which the Washington Department of Revenue handles itself.
Under WAC 458-61A-303, you generally file an affidavit whenever a conveyance, deed, grant, assignment, quitclaim or other document transfers ownership or title to real property.
WAC 458-61A-303 lists transfers that need an affidavit, among them a transfer that fulfills a divorce or legal separation settlement, a transfer under a court order, a deed in lieu of foreclosure, a boundary line adjustment and a rerecording to correct a minor error.
WAC 458-61A-303 also names transfers that need no affidavit and are not accepted with one, such as a mortgage or deed of trust, an earnest money agreement, the purchase of an option and the recording of a transfer on death deed.
Gather these details before you start. Having them at hand lets you fill out the form in one sitting and keeps the names, addresses, and amounts the same from one section to the next. Here is what to collect:
Fill out the WA excise tax affidavit from top to bottom: the parties first, then the property, its land use, the price lines and the signatures. You can fill out this form one section at a time. The steps below follow the single location affidavit.
Enter the seller’s full legal name, mailing address, street address, and phone number. The seller is the person giving up their interest in the property. If there are more sellers than lines, add them on an extra page.
Enter the buyer’s full legal name, mailing address, street address, and phone number. The buyer is the person receiving the interest in the property, so check that the name matches the deed exactly.
Enter the name and address where the property tax statements should go from now on. In most sales this is the buyer.
Next, list every tax parcel account number in the sale and tick the box for any parcel that is personal property. Copy each number from the county’s tax statement for the parcel, then enter the value the form asks for beside it.
Enter the street address and location of the property, then the full legal description from the deed. The Washington Department of Revenue says names, parcel numbers or legal descriptions that do not fit on the lines go on additional pages (exhibits) submitted with the affidavit.
Enter the land use code that matches how the property is used. The codes are listed on the official instructions page. Then answer the two yes or no questions below the code:
When a sale has several parcels and only some are classified as agricultural land or timberland, the Washington Department of Revenue asks for a predominant use worksheet with the affidavit.
Answer yes or no to each question about a special use classification, such as farm and agricultural land, historic property or timber. If every answer is no, move on to the next section.
If the land is classified as agricultural land or timberland and the buyer will keep that use, the Washington Department of Revenue says the county assessor must sign the Notice of Continuance in section 6. The new owners also print their names and sign this part when they fill it out.
Work through the personal property and price lines in order.
Both the buyer and the seller will have to sign the paper. Each signer prints their full legal name and adds the date and the city where they sign. The Washington Department of Revenue says an agent may sign the affidavit for the grantor or grantee.
Here is how sample answers might look in the first sections of the form. The names, addresses, and amounts are made up, so replace them with the details from your own sale.
| Section | Field | Sample entry |
|---|---|---|
| 1 | Seller’s full legal name | Anna Baker |
| 1 | Seller’s mailing address | 123 Main Street, Springfield |
| 2 | Buyer’s full legal name | Michael Carter |
| 2 | Buyer’s mailing address | 456 Oak Avenue, Riverton |
| 4 | Address of the property | 789 Pine Road, Springfield |
| 7 | Gross selling price | $350,000 |
For a deeded transfer, submit the affidavit, the deed and the payment to the county treasurer where the property is located, as WAC 458-61A-303 directs. A sale with parcels in several location codes uses the multiple locations affidavit and its worksheet. When those parcels lie in one county, that county gets one affidavit with the worksheet; when they lie in more than one county, you submit a separate affidavit and a copy of the worksheet to each county involved, according to the Washington Department of Revenue.
The tax is due on the date of sale, regardless of when the sale is recorded, according to the Washington Department of Revenue.
Penalty and interest are due if the tax is not paid within one month of the date of sale, under WAC 458-61A-306. After that first month, WAC 458-61A-306 sets a penalty of 5% of the tax due, and it grows the longer the tax stays unpaid.
The Washington Department of Revenue lists these fees on the total due:
The state portion of the tax uses graduated thresholds that RCW 82.45.060 adjusts every four years. The local REET is added to the state rate for the total tax due, according to the Washington Department of Revenue, which publishes the current rate tables.
An exempt transfer still goes on the affidavit: to claim an exemption, list the exemption code in section 7, as the Washington Department of Revenue explains. Only one exemption can be claimed per transfer, according to the Washington Department of Revenue.
Among its commonly used exemptions, the Washington Department of Revenue lists community property, dissolution of marriage or domestic partnership, legal separation and decree of invalidity. Others on the list include gifts, inheritance, transfers to tenants in common and joint tenants, and bankruptcy.
A divorce transfer still needs the form: WAC 458-61A-303 names the fulfillment of a settlement agreement after a dissolution of marriage, legal separation or declaration of invalidity among the transfers that need an affidavit.
If you claim a gift exemption, the Washington Department of Revenue requires a completed and executed REET Supplemental Statement with the affidavit. Read the full text of an exemption before you claim it.
Most mistakes on this form are small ones that are easy to catch. A quick review before you sign saves you from starting over with a fresh copy, so read each section once more with your deed and purchase agreement in front of you.
Usually the seller pays it, according to the Washington Department of Revenue. If the seller does not pay, the buyer is responsible.
Yes, the Washington Department of Revenue says an agent may sign the affidavit for the grantor or grantee. A REET Supplemental Statement has its own signing rules, so read its instructions if you file one.
Yes, electronic signatures are valid when proper authentication methods are used, under RCW 1.80.060 as the Washington Department of Revenue explains. Keep the signing service’s verification page.
The date of sale is the date the deed is notarized, according to the Washington Department of Revenue. Use the same date on the affidavit and in your records of the sale.
The codes are listed on the official instructions page for the form. Look up the code that matches how the property is used, then enter it in Section 5. Keep the instructions page open while you fill in this part.
Put the extra names, parcel numbers or legal descriptions on additional pages (exhibits) and submit them with the affidavit, as the Washington Department of Revenue advises.
Keep the documents that support the selling price or any exemption for at least four years from the date of sale, under RCW 82.45.100. Keep a signed copy for your records.
General information, not legal or tax advice.
