Property Transfer - Excise

Washington State, under Chapter 82.45 RCW, imposes an excise tax on the sale of real property. Unless otherwise specifically exempt from tax under WAC 458-61A, all sales of real property are subject to the Real Estate Excise Tax. If you have questions, please call 509-477-4713.

A Real Estate Excise Tax Affidavit, along with a deed, must be presented to the Treasurer's office for processing and collection of tax or fees due. This is done prior to presenting the conveyance document (deed) to the County Auditor's office for recording.

Online Affidavits


Department of Revenue has created online affidavits which can be filled out using the links below. Each form is a four part form: Treasurer, Department of Revenue, Assessor and taxpayer copies. It is requested, but not required that all copies of the Real Estate Excise Tax Affidavit be formatted and printed on legal size paper. Signatures are required only on the Treasurer's copy of each form.

Real Estate Excise Tax Information


Use the following links for Real Estate Excise Tax Information from the Department of Revenue.

Excise Tax Rate


The Excise tax rate for the county and municipalities located within the county are as follows:

County / Municipalities

Local Rate

State Rate

Combined Rate

Airway Heights

0.50%

1.28%

1.78%

Cheney

0.50%

1.28%

1.78%

City of Spokane Valley

0.50%

1.28%

1.78%

Deer Park

0.50%

1.28%

1.78%

Fairfield

0.00%

1.28%

1.28%

Latah

0.00%

1.28%

1.28%

Liberty Lake

0.50%

1.28%

1.78%

Medical Lake

0.25%

1.28%

1.53%

Millwood

0.50%

1.28%

1.78%

Rockford

0.25%

1.28%

1.53%

Spangle

0.25%

1.28%

1.53%

Spokane (City)

0.50%

1.28%

1.78%

Spokane (County)

0.50%

1.28%

1.78%

Waverly

0.00%

1.28%

1.28%

Mailing address for Real Estate Excise Tax Documents:

Spokane County Treasurer's Office
PO Box 2165
Spokane, WA  99210-2165