[WSBAPT] FW: Recording PR Deeds with Letters Testamentary

Mon Mar 20 12:42:52 PDT 2023

I’ve seen that before and — knowing that I’ve never been required to record (with the auditor) the Letters or other documents that the treasurer understandably requires on behalf of the Department of Revenue — wondered if the statutory rulemaking authority actually really ?? gives the Department of Revenue authority to dictate what elected county auditors are required to record.

I suspect a close search might suggest not, other than maybe requiring them to permit or show a stamp on the face of a deed from the treasurer that says “approved and excise tax paid” or the like.

But that’s just me musing at that regulatory language knowing it’s only enforceable if it’s authorized. The several county auditors may have a perspective on that question.

Happy Monday! Best, Josh

Joshua D. McKarcher
McKarcher Law PLLC
537 6th Street
Clarkston, WA 99403
(509) 758-3345
(509) 758-3314 (fax)
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www.mckarcherlaw.com<http://www.mckarcherlaw.com>
________________________________
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> on behalf of Rob Tulloch <rtulloch at earthlink.net>
Sent: Monday, March 20, 2023 12:13:42 PM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] FW: Recording PR Deeds with Letters Testamentary

I meant 458-61A-202.

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Rob Tulloch
Sent: Monday, March 20, 2023 12:03 PM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Recording PR Deeds with Letters Testamentary

What about the provisions of WAC 461-61A-202 (6) (emphasis added) and subsection (f)?

(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.

Thanks.

Rob Tulloch

Port Angeles

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 Inge Fordham
Sent: Monday, March 20, 2023 11:36 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Recording PR Deeds with Letters Testamentary

I also include the court and docket number in the deed.  We use Simplifile.  When I electronically record, I attach a copy of the letters to the REETA.  In the exemption box, I cite the appropriate exemption and say “letters testamentary attached.”  The letters are not recorded.  I’ve never had a deed returned with this method (knock on wood).  The letters are there for referencing, if the recorder’s office wants to see them, and by recording electronically, my client isn’t charged another $5 for a certified copy.  I’m a BIG fan of Simplifile.

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Inge A. Fordham | Attorney

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From: <wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>> on behalf of "Philip N. Jones" <pjones at duffykekel.com<mailto:pjones at duffykekel.com>>
Reply-To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Date: Monday, March 20, 2023 at 11:19 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Recording PR Deeds with Letters Testamentary

I vote with Heather and Bruce.  The deed should tell the full story, with the docket number, but that is all that is necessary.

Phil Jones

Philip N. Jones

Duffy Kekel LLP

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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 Heather de Vrieze
Sent: Monday, March 20, 2023 11:09 AM
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Subject: Re: [WSBAPT] Recording PR Deeds with Letters Testamentary

Similarly, I don’t record the letters but recite the same info as Bruce mentioned, on the face of the deed. Providing the Letters to document Personal Representative’s authority may be necessary for the REETA, especially if you are claiming an inheritance exemption from excise tax.

Heather

Heather S. de Vrieze
Attorney-at-Law

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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 Bruce Moen
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Subject: Re: [WSBAPT] Recording PR Deeds with Letters Testamentary

Hi Jim,

I have never attached the Letters, but I have always included a recital below the legal description.  The recital is of the country and cause number and the date of the Order of Solvency and the grant of NPs.

The recital is basically for the title insurance company.

  Bruce Moen

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 jbdolan at jbdolan.com<mailto:jbdolan at jbdolan.com>
Sent: Monday, March 20, 2023 10:36 AM
To: 'WSBA Probate & Trust Listserv' <wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] Recording PR Deeds with Letters Testamentary

Colleagues:

For as long as I can remember, we have always recorded Letters Testamentary with PR Deeds.  The PR Deed specifically references the Letters Testamentary “attached as Exhibit A.”

Suddenly, in the past two weeks, we have had two PR Deeds that we mailed to two different counties recorded and returned to us without the Letters recorded.  In both instances, the auditor kept the original Letters Testamentary, which cost us $5.00 and which always have been recorded with the PR Deed and returned to us along with the original Deed.   The recorded Deed was returned, with no explanation why they recorded the PR Deed without the Letters.  The auditor also kept the full recording fee, even though it included an extra $1.00 for the extra page.  We now have two recorded documents that refer to an attachment that does not exist.

What do others do when recording PR Deeds?  Do you include the Letters Testamentary?

Jim Dolan

===================

Jones Butler Dolan, PS

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