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<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>
<br>
<div class="moz-cite-prefix">On 11/21/2014 12:27 PM, Mike Winslow
wrote:<br>
</div>
<blockquote cite="mid:002701d005c9$88d0b910$9a722b30$@winslegal.com"
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<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times
New Roman";color:#1F497D">An affidavit of Community
Property, available at the DOR website should accomplish the
same. Transfer at death from W to H should be exempt.<o:p></o:p></span></p>
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New Roman";color:#1F497D"> <a moz-do-not-send="true"
href="http://dor.wa.gov/content/GetAFormOrPublication/FormByName/">http://dor.wa.gov/content/GetAFormOrPublication/FormByName/</a>
<o:p></o:p></span></p>
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Surviving Spouse.<o:p></o:p></span></p>
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style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-outline-level:1"><b><span
style="font-size:24.0pt;mso-fareast-font-family:"Times
New Roman";mso-font-kerning:18.0pt">Exemptions
— Inheritance — Documents required.<o:p></o:p></span></b></p>
</td>
<td style="padding:0in 3.75pt 0in 0in" nowrap="nowrap"
valign="top"><br>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"
style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span
style="mso-fareast-font-family:"Times New
Roman";background:yellow;mso-highlight:yellow">In order
to receive an exemption from the tax in this chapter on real
property transferred as a result of inheritance under RCW <a
moz-do-not-send="true"
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:</span><span
style="mso-fareast-font-family:"Times New Roman""><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></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times
New Roman";color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times
New Roman";color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times
New Roman";mso-bidi-font-family:"Times New
Roman";color:#1F497D;mso-no-proof:yes">Michael A.
Winslow<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times
New Roman";mso-bidi-font-family:"Times New
Roman";color:#1F497D;mso-no-proof:yes">1204 Cleveland
Ave.<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times
New Roman";mso-bidi-font-family:"Times New
Roman";color:#1F497D;mso-no-proof:yes">Mount Vernon,
WA 98273<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times
New Roman";mso-bidi-font-family:"Times New
Roman";color:#1F497D;mso-no-proof:yes">Ph.
360-336-3321<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times
New Roman";mso-bidi-font-family:"Times New
Roman";color:#1F497D;mso-no-proof:yes">Em.
<a class="moz-txt-link-abbreviated" href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times
New Roman";mso-bidi-font-family:"Times New
Roman";color:#1F497D;mso-no-proof:yes"><o:p> </o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times
New Roman";mso-bidi-font-family:"Times New
Roman";color:#1F497D;mso-no-proof:yes">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.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times
New Roman";color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #B5C4DF
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span
style="font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times
New Roman"">From:</span></b><span
style="font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times
New Roman""> <a class="moz-txt-link-abbreviated" href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>
[<a class="moz-txt-link-freetext" 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<o:p></o:p></span></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.<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue"><o:p> </o:p></span></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"><o:p> </o:p></span></p>
</div>
<table class="MsoNormalTable"
style="width:6.75in;border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt:0in
0in 0in 0in" cellpadding="0" cellspacing="0" border="0"
width="648">
<tbody>
<tr
style="mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes;page-break-inside:avoid;height:58.2pt">
<td style="padding:0in 0in 0in 0in;height:58.2pt"
valign="top">
<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
id="Picture_x0020_20"
src="cid:part3.06030908.01070006@washington-probate.com"
border="0" height="68" width="177"><o:p></o:p></span></p>
</td>
<td style="width:350.35pt;padding:0in 4.5pt 0in
6.0pt;height:58.2pt" valign="top" width="467">
<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";color:black">John
J. White, Jr.</span></b><span
style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:black"><o:p></o:p></span></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";color:black">425.822.9281
Ext. 7321 <o:p></o:p></span></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
moz-do-not-send="true"
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";color:black"><a
moz-do-not-send="true"
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
moz-do-not-send="true"
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
moz-do-not-send="true"
href="http://livengoodlaw.com/"><span
style="font-size:10.0pt;line-height:115%">Website</span></a></span><span
style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:#4040FF"><o:p></o:p></span></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
moz-do-not-send="true"
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">
<o:p></o:p></span></b></p>
</td>
</tr>
</tbody>
</table>
<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">The
contents of this message and any attachments may contain
confidential information and be protected by the
attorney-client privilege, work product doctrine or other
applicable protection. If you are not the intended
recipient or have received this message in error, please
notify the sender and promptly delete the message. Thank
you for your assistance.<o:p></o:p></span></p>
<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
advice, the advice is not intended to be used, and cannot be
used, for the purpose of avoiding federal tax penalties. A
taxpayer may rely on professional advice to avoid federal
tax penalties only if the advice is reflected in a
comprehensive tax opinion that conforms to stringent
requirements. Please contact us if you would like to discuss
our preparation of an opinion that conforms to IRS rules on
tax opinions.<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #B5C4DF
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal" style="mso-outline-level:1"><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 moz-do-not-send="true"
href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>
[<a moz-do-not-send="true"
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<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">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.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">Title
company is allowing sale of W’s interest based on our
affidavit to clear title, so no probate needed for W.
<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">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.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">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.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">any
other counties doing this?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-family:"Calibri","sans-serif";color:black">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<o:p></o:p></span></p>
</div>
</div>
</div>
</div>
<br>
<fieldset class="mimeAttachmentHeader"></fieldset>
<br>
<pre wrap="">_______________________________________________
WSBAPT mailing list
<a class="moz-txt-link-abbreviated" href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a>
<a class="moz-txt-link-freetext" href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></pre>
</blockquote>
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