Washington REV 84 0001a Real Estate Excise Tax Affidavit

Section 1: If the sale involves property in more than one location code, use the Multiple Location Real Estate Excise Tax Affidavit.

To report a transfer of a controlling interest in real property, use the Real Estate Excise Tax Affidavit Controlling Interest Transfer Return, Revenue Form No. 84-0001B.

If sale is less than 100%, check the box “Check if partial sale” and fill in the percentage sold.

Check box if partial sale, indicate % sold. List percentage of ownership acquired next to each name.

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.

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.

Enter the street address of the property.

Enter the county if in unincorporated area.

Enter city name if located within a municipality.

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.

Enter the legal description of the property. Attach additional page if necessary.

Legal description of property (if you need more space, attach a separate sheet to each page of the affidavit).

Enter the appropriate land use code for the property. Please list all codes that apply on the lines provided in section 5.

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 and the county assessor has signed that the land does qualify for continuance in the Notice of Continuance in Section 6.

See ETA 3215 for additional information.

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.

If any answers are yes, complete as instructed in (1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE) and (2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY) and sign (3) NEW OWNER(S) SIGNATURE.

(1) NOTICE OF CONTINUANCE (FOREST LAND OR CURRENT USE) NEW OWNER(S): To continue the current designation as forest land or classification as current use (open space, farm and agriculture, or timber) land, you must sign on (3) NEW OWNER(S) SIGNATURE.

(2) NOTICE OF COMPLIANCE (HISTORIC PROPERTY) NEW OWNER(S): To continue special valuation as historic property, sign (3) NEW OWNER(S) SIGNATURE.

7 List all personal property (tangible and intangible) included in selling price. For example, include tangible (furniture, equipment, etc.) and intangible (goodwill, agreement not to compete, etc.).

If an exemption from paying the real estate excise tax is being claimed, enter the valid exemption code for that exemption.

Refer to the appropriate Washington Administrative Code (WAC) to determine any documentation requirements.

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 the selling price reflected on the worksheet, step 3, column C.

Deduct the amount of personal property included in the selling price.

Deduct the amount of tax exemption claimed.

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.

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.

State technology fee: A $5.00 Electronic Technology Fee that is due on all transactions. (checked November 8, 2026)

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. (checked November 8, 2026)

Total due A MINIMUM OF $10.00 IS DUE IN FEE(S) AND/OR TAX (checked November 8, 2026)

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)). (checked November 8, 2026)

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.

Completed forms must be submitted to the County Treasurer's or Recorder's Office where the property is located.