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

Fri Nov 21 16:00:23 PST 2014

Just what I need, encouragement in my folly!

Sincerely,

Eric

Eric C. Nelsen
SAYRE LAW OFFICES, PLLC
1320 University St
Seattle WA  98101-2837
phone 206-625-0092
fax 206-625-9040

From: wsbapt-bounces at lists.wsbarppt.com [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Paul Neumiller
Sent: Friday, November 21, 2014 2:17 PM
To: 'WSBA Probate & Trust Listserv'
Subject: Re: [WSBAPT] Excise tax and penalties for decedent - grant county

I'm not sure why but your "rants" give me an irresistible urge to raise the schoolyard chant "FIGHT FIGHT FIGHT".

From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> [mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Eric Nelsen
Sent: Friday, November 21, 2014 2:03 PM
To: WSBA Probate & Trust Listserv
Subject: Re: [WSBAPT] Excise tax and penalties for decedent - grant county

And following up on my previous rants--the transfer now in front of DOR is PR-to-buyer, and not deceased spouse-to-SS, so this statute is not relevant to the current transfer.

I understand what y'all are saying here. I'm just working myself up to fight city hall.

Sincerely,

Eric

Eric C. Nelsen
SAYRE LAW OFFICES, PLLC
1320 University St
Seattle WA  98101-2837
phone 206-625-0092
fax 206-625-9040

From: wsbapt-bounces at lists.wsbarppt.com<mailto: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<mailto: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> [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.

[cid:image001.jpg at 01D005A4.41B39D10]

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> [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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