[WSBAPT] recording of Letters

Thu Apr 14 16:31:30 PDT 2022

Just dealt with this yesterday. Recorded two PR deeds - one in Kitsap, one in Jefferson. Kitsap recorded with letters attached with the REETA. Jefferson's treasurer initially rejected unless the letters were recorded. The following is what I emailed to them. They contacted DOR who confirmed that the letters do not require recording. Good luck!

I recently had a Personal Representative's Deed rejected by the Treasurer's office for failure to record the Letters Testamentary. I understand the basis for this requirement by the Treasurer is WAC 458-61A-202(6)(f) which provides as follows:

(6) Exemptions and required documentation. A transfer of real property through a devise by will or inheritance is exempt from the real estate excise tax for the following types of transfers. Refer to WAC 458-61A-303<http://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-303> (Affidavit) to determine if a real estate excise tax affidavit is required to document the exempt transfers. Additional documentation may be required to substantiate each exemption, and must be provided to the county treasurer of the county in which the real property is located and recorded with the county auditor:

(f) Probate. For real property transferred under 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 is required.

I read the foregoing to provide that:

  *   Additional documentation under (f) may be required, and if so, must be provided to the Treasurer
     *   Of the county
        *   Where the real property is located
        *   Where the transfer is recorded

I think the WAC is confusing, but do not interpret that to mean that Letters Testamentary must be recorded. In fact, at the same time that this Personal Representative's Deed was rejected by the Treasurer in Jefferson County, a Personal Representative's Deed from the same personal representatives was recorded in Kitsap County without having to record Letters Testamentary (though a certified copy was provided in our e-filing package).

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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Bryce Dille
Sent: Thursday, April 14, 2022 2:51 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>; cole-gilday at stanwoodlaw.net
Subject: Re: [WSBAPT] recording of Letters

Both Pierce and Thurston just require copy of letters with excise tax affidavit no recording and they just want a copy doesn't need to be certified

Bryce H. Dille
Dille Law, PLLC
2010 Caton Way SW Ste. 101
Olympia, WA 98502
Office: 360-350-0270
Cell: 253-579-5561

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From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> On Behalf Of michael westseattleattorney.com
Sent: Thursday, April 14, 2022 2:20 PM
To: cole-gilday at stanwoodlaw.net<mailto:cole-gilday at stanwoodlaw.net>; WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] recording of Letters

KingCounty?

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From: wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com> <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> on behalf of Robert R. Cole <cole-gilday at stanwoodlaw.net<mailto:cole-gilday at stanwoodlaw.net>>
Sent: Thursday, April 14, 2022 1:59 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] recording of Letters

We are now being told by a local  excise department that we must record the Letters to record a deed from an estate to the beneficiary.  They say DOR requires it.  Never had to do that before....  What say you?

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