[WSBAPT] Transfer on Death Deed/Excise Tax Affidavit

Mon Jul 25 16:58:14 PDT 2022

Glad you received the answer you needed, Steve.

If I ever need to find a lawyer for my rock & roll band clients, I’ll give
you a call.

Go Bearcats.

Best regards, 

clg

CARL LLOYD GAY

Non nobis solum nati sumus

     “Not unto ourselves alone are we born” 

           ~the motto of Willamette University~

GREENAWAY, GAY, MEDINA & MYERS

Attorneys and Counselors at Law                     

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From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com>
On Behalf Of steve at aitalaw.com
Sent: Monday, July 25, 2022 3:46 PM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Transfer on Death Deed/Excise Tax Affidavit

Eric – That’s exactly what I was looking for! Thanks!

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Thank you.

P. Stephen Aita

Attorney at Law

Admitted in Washington & Idaho

3010 Harborview Dr., Suite 301

Gig Harbor, WA  98335-1977

Tel.: (253) 858-5434

Fax: (253) 276-2373

steve at aitalaw.com

www.aitalaw.com

www.facebook.com/aitalaw

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 Eric Nelsen
Sent: Monday, July 25, 2022 3:41 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com
<mailto:wsbapt at lists.wsbarppt.com> >
Subject: Re: [WSBAPT] Transfer on Death Deed/Excise Tax Affidavit

Agree with Heather—though I think the beneficiary has to sign twice, as
grantor and as grantee, not just sign once as grantee. The authority is at
WAC 458-61A-303(8)
<https://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-303> :

(8) Completion of affidavit. The department will provide a real estate
excise tax affidavit to be completed by the taxpayer and filed with the
agent of the county where the property is located. Affidavits will be
furnished by the department to the county agents and accessible to the
public in one or more formats to be determined by the department.
Alternative forms may be used, as long as they are in a format accepted by
the department.

In most instances, the affidavit must be signed by the seller or the
seller's agent and the buyer or the buyer's agent, under oath, certifying
that all information on the affidavit is complete and correct. However, an
affidavit given in connection with the grant of an easement or right of way
to a utility company, public utility district or cooperative, or a
governmental entity needs to be signed only on behalf of the entity
purchasing the utility right of way or easement. In addition, an affidavit
given in connection with the transfer of real property pursuant to a
transfer on death deed need only be signed on behalf of the transferor by
the designated beneficiary(ies) named in the transfer on death deed.

Sincerely,

Eric

Eric C. Nelsen

Sayre Law Offices, PLLC

1417 31st Ave South

Seattle WA 98144-3909

206-625-0092

eric at sayrelawoffices.com <mailto:eric at sayrelawoffices.com> 

Covid-19 Update - All attorneys are working remotely during regular business
hours and are available via email and by phone. Videoconferencing also is
available. Signing of estate planning documents can be completed and will be
handled on a case-by-case basis. Please direct mail and deliveries to the
Seattle office.

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 Heather de Vrieze
Sent: Monday, July 25, 2022 12:28 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com
<mailto:wsbapt at lists.wsbarppt.com> >
Subject: Re: [WSBAPT] Transfer on Death Deed/Excise Tax Affidavit

In my experience this is one instance where the REETA can be signed by one
party (grantee) only. 

Heather

Heather S. de Vrieze
Attorney-at-Law

3909 California Avenue SW

Seattle, WA 98116-3705                          

(206)938-5500 

 <mailto:heatherd at westseattlelaw.com> heatherd at westseattlelaw.com 

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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 steve at aitalaw.com
<mailto:steve at aitalaw.com> 
Sent: Monday, July 25, 2022 10:54 AM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com
<mailto:wsbapt at lists.wsbarppt.com> >
Subject: [WSBAPT] Transfer on Death Deed/Excise Tax Affidavit

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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U.S.C. 2510-2521. This e-mail was sent by an attorney or his agent, is
intended only for the addressee's use, and may contain confidential
information and/or information protected by the attorney-client privilege.
If you are not the intended recipient, nor the employee or agent responsible
for delivering it to the intended recipient, you are hereby notified that
any dissemination or copying of this transmission (including any
attachments) is strictly prohibited. If you have received this e-mail in
error, please delete it and immediately notify the sender by reply e-mail.
Thank you.

P. Stephen Aita

Attorney at Law

Admitted in Washington & Idaho

3010 Harborview Dr., Suite 301

Gig Harbor, WA  98335-1977

Tel.: (253) 858-5434

Fax: (253) 276-2373

steve at aitalaw.com

www.aitalaw.com

www.facebook.com/aitalaw

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