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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">And following up on my previous rants--the transfer now in front of DOR is PR-to-buyer, and
<u>not</u> deceased spouse-to-SS, so this statute is not relevant to the current transfer.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I understand what y'all are saying here. I'm just working myself up to fight city hall.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">1320 University St<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">Seattle WA 98101-2837<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif";color:#1F497D">fax 206-625-9040<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:windowtext">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";color:windowtext"> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Richard Wills<br>
<b>Sent:</b> Friday, November 21, 2014 1:43 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Excise tax and penalties for decedent - grant county<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b>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.</b><br>
<br>
<o:p></o:p></p>
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<p class="MsoNormal">On 11/21/2014 12:27 PM, Mike Winslow wrote:<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">An affidavit of Community Property, available at the DOR website should accomplish the same. Transfer at death from W to H should be exempt.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""><a href="http://dor.wa.gov/content/GetAFormOrPublication/FormByName/">http://dor.wa.gov/content/GetAFormOrPublication/FormByName/</a>
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Select the form Affidavit of Surviving Spouse.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:18.0pt">RCW 82.45.197</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:24.0pt">Exemptions — Inheritance — Documents required.</span></b><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">In order to receive an exemption from the tax in this chapter on real property transferred as a result of inheritance under RCW
<a href="http://app.leg.wa.gov/rcw/default.aspx?cite=82.45.010">82.45.010</a>(3)(a), the following documentation must be provided:<br>
<br>
(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;<br>
<br>
(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;<br>
<br>
(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;<br>
<br>
(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;<br>
<br>
(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;<br>
<br>
(6<span style="color:red;background:yellow;mso-highlight:yellow">) 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;</span><span style="color:red">
</span>or<br>
<br>
(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.<o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Michael A. Winslow</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">1204 Cleveland Ave.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Mount Vernon, WA 98273</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Ph. 360-336-3321</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Em.
<a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">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.</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>John White<br>
<b>Sent:</b> Friday, November 21, 2014 11:49 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Excise tax and penalties for decedent - grant county</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue">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.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:blue"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt;line-height:115%"><span style="font-size:10.0pt;line-height:115%;font-family:"Georgia","serif";color:gray"><img border="0" width="177" height="68" id="Picture_x0020_20" src="cid:image001.jpg@01D00593.E16728B0"></span><o:p></o:p></p>
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<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif"">John J. White, Jr.</span></b><o:p></o:p></p>
<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif"">425.822.9281 Ext. 7321
</span><o:p></o:p></p>
<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><span style="font-size:11.0pt;line-height:115%;font-family:"Arial","sans-serif";color:blue"><a href="http://livengoodlaw.com/person/john-j-white-jr/"><span style="font-size:10.0pt;line-height:115%">Bio</span></a></span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:blue">
| </span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif""><a href="http://livengoodlaw.com/wp-content/uploads/2014/03/John-J.-White-Jr-Livengood-Alskog-Pllc.vcf">vCard</a></span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:blue">
| </span><span style="font-size:11.0pt;line-height:115%;font-family:"Arial","sans-serif";color:blue"><a href="http://livengoodlaw.com/contact-us/"><span style="font-size:10.0pt;line-height:115%">Address</span></a></span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:blue">
| </span><span style="font-size:11.0pt;line-height:115%;font-family:"Arial","sans-serif";color:blue"><a href="http://livengoodlaw.com/"><span style="font-size:10.0pt;line-height:115%">Website</span></a></span><o:p></o:p></p>
<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><span style="font-size:11.0pt;line-height:115%;font-family:"Arial","sans-serif";color:blue"><a href="mailto:white@livengoodlaw.com"><span style="font-size:10.0pt;line-height:115%">white@livengoodlaw.com</span></a></span><b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:#4040FF">
</span></b><o:p></o:p></p>
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<p class="MsoNormal"><u><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:blue">Tax Advice Notice</span></u><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:blue">: If this communication or any attachment contains any tax
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Josh Grant<br>
<b>Sent:</b> Friday, November 21, 2014 11:32 AM<br>
<b>To:</b> wsbar; wsbar trust<br>
<b>Subject:</b> [WSBAPT] Excise tax and penalties for decedent - grant county</span><o:p></o:p></p>
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</div>
<p class="MsoNormal"> <o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">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.</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">Title company is allowing sale of W’s interest based on our affidavit to clear title, so no probate needed for W.
</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">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.</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">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.</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">any other counties doing this?</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif""> </span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Calibri","sans-serif"">Joshua F. Grant, PS<br>
Attorney at Law<br>
P. O. Box 619<br>
Wilbur, WA 99185<br>
tel 509 647 5578<br>
fax 509 647 2734</span><o:p></o:p></p>
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<p class="MsoNormal"><br>
<br>
<br>
<o:p></o:p></p>
<pre>_______________________________________________<o:p></o:p></pre>
<pre>WSBAPT mailing list<o:p></o:p></pre>
<pre><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><o:p></o:p></pre>
<pre><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></pre>
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<p class="MsoNormal"><o:p> </o:p></p>
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