[WSBAPT] Transfer on Death Deed/Excise Tax Affidavit

steve at aitalaw.com steve at aitalaw.com
Mon Jul 25 10:53:41 PDT 2022


After the transferor of a Transfer on Death Deed dies, WAC
458-61A-2-202(6)(d) says that the death certificate needs to be recorded.
OK, that's easy. However, the example in WAC 458-61A-303(4)(c) says that in
order to perfect title, the beneficiaries of the TODD must record the death
certificate and sign the Excise Tax Affidavit claiming the appropriate
exemption. So here's my question: As a practical matter, who signs the
affidavit on the Grantor line of the form? By definition, the Grantor is
deceased before this affidavit even comes into play, and chances are the
TODD was used as a probate avoidance technique and there's probably no PR
appointed to stand in the Grantor's shoes or act as the Grantor's agent. Has
anyone else had this come up before?

 

Thanks,

 

Steve Aita

 

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P. Stephen Aita

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