Excise Tax

The Department of Revenue has made available on their website affidavits and other supporting documents. It is requested, but not required, that documents are formatted and printed on legal-size paper.

Court house employees do not have the appropriate legal expertise to assist you with completing or obtaining a legal document (deed), nor can we offer advice as to the accuracy or relevance of your document. If you require assistance with that process, we encourage you to seek help from a real estate attorney or a title company.

Real Estate Excise Tax

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 (REET). The County Treasurer acts as agent on behalf of the Washington State Department of Revenue to collect the excise tax.

A Real Estate Excise Tax Affidavit, along with a legal document (usually a type of deed), must be presented to the County Treasurer's office for processing and collection of tax or fees due. Sale transactions must be presented within 30 days from the date of sale to avoid assessment of interest and penalties per WAC 458-61A-306. The tax is the responsibility of the seller per WAC 458-61A-301(1)(b).

Special Exemptions may require additional documentation or the use of a Supplemental Statement.

This process must be completed prior to presenting the conveyance document (deed) to the County Auditor's office for recording (recording fees apply). Recording fees are available with the County Auditor's office (509) 422-7240.  Please do not combine this amount with the Real Estate Excise Tax (REET) fee to the Treasurer.
Excise Tax-Mobile Home

CLICK HERE TO DOWNLOAD MOBILE HOME EXCISE TAX AFFIDAVIT FORM

Special Exemptions may require the use of a Supplemental Statement as well.

Washington State, under Chapter 82.45 RCW, imposes an excise tax on the sale of mobile home(s). Unless otherwise specifically exempt from tax under WAC 458-61A, all sales of mobile home(s) are subject to the Real Estate Excise Tax (REET). The County Treasurer acts as agent on behalf of the Washington State Department of Revenue to collect the excise tax.

A Mobile Home Real Estate Excise Tax Affidavit must be presented to the County Treasurer's office for processing and collection of tax or fees due. Sale transactions must be presented within 30 days from the date of sale to avoid assessment of interest and penalties per WAC 458-61A-306. The tax is the responsibility of the seller per WAC 458-61A-301(1)(b).

All personal property taxes due (full year) for the mobile home(s) must be paid in full.

This process must be completed prior to title transfer with the Department of Licensing (title transfer fees apply). Title transfer fees are available with the County Auditor's office (509) 422-7240. Please do not combine this amount with the Real Estate Excise Tax (REET) fee to the Treasurer.

Transfer Subject To Excise Tax:  Transfers between individuals, and there is no requirement that the unit be moved.

Transfer Subject To The Retail Sales Or Use Tax: Transfers between individuals when as part of the agreement the unit is required to be moved.

CLICK HERE FOR EXCISE TAX AFFIDAVIT SEARCH