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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>Hello everyone:<o:p></o:p></p><p class=MsoNormal>H and W divorce one year ago. Divorce decree awards Property to H, but states that if H cannot refinance, the Property will be sold with the proceeds split between H and W. Property is titled in both names, mortgage is in both names.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>For the past year (post-divorce), W has made all mortgage payments – they never refinanced. Now, H decides to quit claim house to W and to let her sell and take all proceeds from sale of property. Since the quit claim deed is not pursuant to a decree of dissolution, W is told by the county that she needs to fill out Supplemental Excise Tax affidavit.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>My question – since W has been making all the mortgage payments for the past year and will continue to make the payments, is the transfer excise tax exempt? (In other words, can she check box on the Supplement “2.B.3: Grantee has made and will continue to make 100% of the payments on total debt of ___”)? It seems like the facts of H and W fit with the example in the regulations at WAC 458-61A-201(6)(c)(vii), correct?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks!<o:p></o:p></p><p class=MsoNormal>--<o:p></o:p></p><p class=MsoNormal>Law Office of Margaret Delp<o:p></o:p></p><p class=MsoNormal>2815 Howard Road, Second Floor<o:p></o:p></p><p class=MsoNormal>P.O. Box 292<o:p></o:p></p><p class=MsoNormal>Langley, WA 98260<o:p></o:p></p><p class=MsoNormal>(360) 579-4530 (telephone)<o:p></o:p></p><p class=MsoNormal>(360) 512-3114 (facsimile)<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>This email is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521, and is legally privileged. This email was sent by an attorney or her agent, is intended only for the addressee's use, and may contain confidential and privileged information. If you are not the intended recipient, you are hereby notified that any retention, dissemination, reproduction or other use of the information contained in this e-mail is strictly prohibited. If you have received this email in error, please delete it and immediately notify the sender by reply email. Thank you for your cooperation.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>