[WSBAPT] Excise tax and penalties for decedent - grant county

Fri Nov 21 13:42:39 PST 2014

*Exactly --- The Grant County Treasurer's position was that this RCW 
says that only the SS may make the Affidavit, & thus it cannot be made 
by the SS's PR.*


On 11/21/2014 12:27 PM, Mike Winslow wrote:
>
> An affidavit of Community Property, available at the DOR website 
> should accomplish the same. Transfer at death from W to H should be 
> exempt.
>
> http://dor.wa.gov/content/GetAFormOrPublication/FormByName/
>
> Select the form Affidavit of Surviving Spouse.
>
> *RCW 82.45.197*
>
> *Exemptions --- Inheritance --- Documents required.*
>
> 	
>
> In order to receive an exemption from the tax in this chapter on real 
> property transferred as a result of inheritance under RCW 82.45.010 
> <http://app.leg.wa.gov/rcw/default.aspx?cite=82.45.010>(3)(a), the 
> following documentation must be provided:
>
>      (1) If the property is being transferred under the terms of a 
> community property agreement, a copy of the recorded agreement and a 
> certified copy of the death certificate;
>
>      (2) If the property is being transferred under the terms of a 
> trust instrument, a certified copy of the death certificate and a copy 
> of the trust instrument showing the authority of the grantor;
>
>      (3) If the property is being transferred under the terms of a 
> probated will, a certified copy of the letters testamentary or in the 
> case of intestate administration, a certified copy of the letters of 
> administration showing that the grantor is the court-appointed 
> executor, executrix, or administrator, and a certified copy of the 
> death certificate;
>
>      (4) In the case of joint tenants with right of survivorship and 
> remainder interests, a certified copy of the death certificate is 
> recorded to perfect title;
>
>      (5) If the property is being transferred pursuant to a court 
> order, a certified copy of the court order requiring the transfer, and 
> confirming that the grantor is required to do so under the terms of 
> the order;
>
>      (6) If the community property interest of the decedent is being 
> transferred to a surviving spouse or surviving domestic partner absent 
> the documentation set forth in subsections (1) through (5) of this 
> section, a certified copy of the death certificate and a signed 
> affidavit from the surviving spouse or surviving domestic partner 
> affirming that he or she is the sole and rightful heir to the property;or
>
>      (7) If the property is being transferred pursuant to a transfer 
> on death deed, a certified copy of the death certificate is recorded 
> to perfect title.
>
> Michael A. Winslow
>
> 1204 Cleveland Ave.
>
> Mount Vernon, WA 98273
>
> Ph. 360-336-3321
>
> Em. Mike at winslegal.com
>
> This message is from an attorney, so it's confidential. If you are not 
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> available upon request.
>
> *From:*wsbapt-bounces at lists.wsbarppt.com 
> [mailto:wsbapt-bounces at lists.wsbarppt.com] *On Behalf Of *John White
> *Sent:* Friday, November 21, 2014 11:49 AM
> *To:* WSBA Probate & Trust Listserv
> *Subject:* Re: [WSBAPT] Excise tax and penalties for decedent - grant 
> county
>
> Is it worth doing an adjudication and incorporating into the order 
> explicit vesting of the real property in the husband? We have done 
> something similar in Grant County and others so that there is a 
> recordable document.
>
> 	
>
> *John J. White, Jr.*
>
> 425.822.9281 Ext. 7321
>
> Bio <http://livengoodlaw.com/person/john-j-white-jr/>| vCard 
> <http://livengoodlaw.com/wp-content/uploads/2014/03/John-J.-White-Jr-Livengood-Alskog-Pllc.vcf>| 
> Address <http://livengoodlaw.com/contact-us/>| Website 
> <http://livengoodlaw.com/>
>
> white at livengoodlaw.com <mailto:white at livengoodlaw.com>**
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> *From:*wsbapt-bounces at lists.wsbarppt.com 
> <mailto:wsbapt-bounces at lists.wsbarppt.com> 
> [mailto:wsbapt-bounces at lists.wsbarppt.com] *On Behalf Of *Josh Grant
> *Sent:* Friday, November 21, 2014 11:32 AM
> *To:* wsbar; wsbar trust
> *Subject:* [WSBAPT] Excise tax and penalties for decedent - grant county
>
> H&W owned real property.  W died in 2009.  H died 2014. Son is PR.  Pr 
> has an P&S for a new buyer. PR is happy to pay the normal excise tax 
> on this sale.
>
> Title company is allowing sale of W's interest based on our affidavit 
> to clear title, so no probate needed for W.
>
> Grant County indicates that we have to pay additional excise tax and 
> penalties and interest from 2009 til now on the transfer from W to 
> H... and they base that on a sale price = 1/2 of the assessed value.
>
> there was no sale back in 2009.  If we did a probate of W's estate, 
> they would have to file a PR deed without any excise tax.  It isn't 
> enough of an excise tax to justify doing a probate.
>
> any other counties doing this?
>
> Joshua F. Grant, PS
> Attorney at Law
> P. O. Box 619
> Wilbur, WA 99185
> tel 509 647 5578
> fax 509 647 2734
>
>
>
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