Real Estate 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.

New forms effective Jan. 1, 2023:

• Real Estate Excise Tax Affidavit - Single location (pdf) updated March 1, 2023
• Real Estate Excise Tax Affidavit - Multiple location (pdf) updated March 1, 2023
  
  
• Real Estate Excise Tax Supplemental Statement (PDF) updated March 1, 2023
• Mobile Home Real Estate Excise Tax Affidavit (PDF) updated March 1, 2023
• Real Estate Excise Tax Controlling Interest Affidavit (PDF) - Controlling Interest Transfers Only
• Affidavit (Lack of Probate) (PDF)
• Real Estate Excise Tax Refund Request (PDF)
  • Instructions for Excise Tax Refund Document (PDF)
• Alteration of Property Line Certificate of Payment (PDF) - If the parcel is involved in a division, alteration or adjustment of real property boundary lines, except as provided for in RCW 58.047(1) and 84.40.042(1), submit this document along with the Excise Affidavit.
• Predominant Use Worksheet (Excel Spreadsheet)

Forms Effective Jan 1, 2020 through Dec. 31, 2022:

• Real Estate Excise Tax Affidavit - Single location (pdf) starting Jan. 1 2020 - Dec. 31, 2022
• Real Estate Excise Tax Affidavit - Multiple location (pdf) starting Jan. 1 2020 - Dec 31, 2022
• Real Estate Excise Tax Affidavit (PDF) prior to Jan. 1 2020

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

• Washington Administration Code (WAC) 458-61A WAC
• Revised Code of Washington (RCW) 82.45 and 82.46

Excise Tax Rate:

Changes to REET effective Jan. 1, 2020

        Effective Jan. 1, 2020, ESSB 5998 made changes to the real estate excise tax program. Some of these changes include:

•   a graduated state REET rate structure for sales of real property 
  • exception: agricultural land/timberland is excluded from the new rate structure and will continue to have a state REET rate of 1.28%
•   updates for controlling interest transfers (50% or more change of ownership in an entity that owns real property) 
  •  expands the transfer period from 12 months to 36 months
  •  changes the reporting requirements during the annual corporate renewal cycle to disclose any transfers of 16% of more

Use the following link to Department of Revenue for Washington State for more information:
https://dor.wa.gov/find-taxes-rates/other-taxes/real-estate-excise-tax