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

Fri Nov 21 14:19:59 PST 2014

Skagit Treasurer routinely accepts these affidavits made by the PR of the
second spouse to die.
I would go up chain to the DOR.  Steve Bren administers these issues.
360.570.5528. 

I know the WAC (458-61A-202) and the statute literally say the "surviving
spouse" ; that is a very narrow interpretation and does not reflect the
powers of the Letters Testamentary.
The treasurer's position: well neener neener they died before they could
execute the affidavit, so you owe us the tax, unless you do a probate. 

Michael A. Winslow
1204 Cleveland Ave.
Mount Vernon, WA 98273
Ph. 360-336-3321
Em. Mike at winslegal.com

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From: wsbapt-bounces at lists.wsbarppt.com
[mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Richard Wills
Sent: Friday, November 21, 2014 1:43 PM
To: WSBA Probate & Trust Listserv
Subject: Re: [WSBAPT] Excise tax and penalties for decedent - grant county

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 the
intended recipient, it's too late to stop reading this message, but you may
not use it for any improper purpose. Huge Disclaimer 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 
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From: 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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