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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='tab-interval:.5in'><div class=WordSection1><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>In many counties an excise tax affidavit must be processed with the Treasurer before taking the CPA to the Auditor for recording. Soon this will be the law of the land since the DOR has issued regulations which take effect shortly.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>Following from DOR:<span style='mso-spacerun:yes'> </span><o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>Recently passed legislation, SHB 2539, authorizes a new method to claim and document a valid inheritance exemption from the Real Estate Excise Tax (REET). <o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>The exemption is updated (effective of June 9, 2016) to allow it to be claimed by presenting a “Lack of Probate” affidavit along with a certified copy of the death certificate to the county. This is in addition to the other traditional methods (noting that the affidavit of surviving spouse option will be absorbed by the lack of probate affidavit option). <o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>The legislation also makes minor modifications to documentation requirements and adds a requirement to record inheritance exemption documentation with the county auditor.<o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>The documentation required is listed in Sec. 2. (1) (a) through (<span class=SpellE>i</span>) of the legislation. The associated rule, WAC 458-61a-202, will not be updated prior to the effective date of this legislation. Therefore, please use RCW 82.45.197(1) (a) through (<span class=SpellE>i</span>) as the legal reference on the real estate excise tax affidavit for claiming an inheritance exemption (on, or after June 9th) until such time as the rule is updated.<o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>The Department’s website will be updated (forms, under “R” for real estate) to include a version of the “Real Estate Excise Tax Lack of Probate Affidavit” to assist taxpayers pursuing this method. <o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>Certified copies of death certificates maybe purchased from the Washington State Department of Health at: <o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'> <a href="http://www.doh.wa.gov/LicensesPermitsandCertificates/BirthDeathMarriageandDivorce/OrderCertificates"><span style='color:windowtext;text-decoration:none;text-underline:none'>http://www.doh.wa.gov/LicensesPermitsandCertificates/BirthDeathMarriageandDivorce/OrderCertificates</span></a> <span style='color:#1F497D'> </span><o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>Please feel free to contact our general contact number (360-534-1503) if you have any questions or suggestions when trying to process these.<o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>Please share this message with others as you deem appropriate, it will be appreciated!<o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>Thanks!<o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>Mel <span class=SpellE>Kirpes</span><o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>Miscellaneous Tax Program Coordinator | Special Programs Division Washington State Department of Revenue<o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>Capital Plaza Building | PO Box 47477 | Olympia, WA 98504-7477<o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>360/534-1434 | F 360/534-1499 | dor.wa.gov | <a href="mailto:melk@dor.wa.gov"><span style='color:windowtext;text-decoration:none;text-underline:none'>melk@dor.wa.gov</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'><o:p> </o:p></span></p><p class=MsoNormal><span style='background:yellow;mso-highlight:yellow'>Working together to fund Washington’s future</span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Following from Dwight Bickel, Senior Title Counsel:<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='text-align:justify'><b><u><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>Property Transferred by Operation of Law is Exempt from Real Estate Sales Tax Again<o:p></o:p></span></u></b></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>The Real Estate Excise Tax [REET] only applies to sales or real property. Transfers by operation of law have always been defined not to be sale, therefore exempt from REET. <o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>Transfers of ownership that are accomplished pursuant to court orders, such as partition, divorce, condemnation and quiet title, are not taxable. Changes in ownership to real property that occur by changes in the owner entity that are not due to sales are not taxable. Transfers that occur pursuant to devise made by a Will are not taxable. Transfers that occur due to the death of an owner pursuant to the legal effect of intestate succession, community property, joint tenancy, life estates and transfer on death deeds are not taxable. These changes in ownership are not required to pay REET, even if there is no probate or court proceeding.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>However, since a statutory change in 2008, certain Treasurers have required excise tax if the heirs did not complete a probate. The purpose of RCW 82.45.197 since 2008 has been to allow recording of documents to show exempt transfers by operation of law. It specified the documentation to be provided to the excise tax desk to prove that the transfer was exempt.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>About four years ago a couple County Treasurers began interpreting RCW 82.45.197 as authority to require heirs who receive title by inheritance to pay REET if they did not have proper documentation. The position taken was that a probate was required to avoid REET. This affected only a few people because most intestate and non-probate heirs were not recording documents and not filing excise tax affidavits.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>Since February 28, 2014, a change was made to WAC 458-61A-303 [the regulation that explains when a real estate excise affidavit is required]. Now all transfers by operation of law are required to file an excise tax affidavit. Previously, the Regulations required an excise tax affidavit and specified the documentation that was required to claim exemption from REET for transfers by operation of law <i>only when conveyance documents were recorded</i>.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";background:aqua;mso-highlight:aqua'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>WAC 458-61A-303 (2) Affidavit required. In general, an affidavit must be filed<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>when ownership or title to real property transfers as evidenced by<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>conveyance, deed, grant, assignment, quitclaim, <u>or any other document<o:p></o:p></u></span></p><p class=MsoNormal style='margin-left:.5in'><u><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>effectuating the transfer</span></u><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'> including, but not limited to, the following:<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>(b) ((<s>Conveyance</s>)) <u>Transfer</u> resulting from a court order;<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>(g) ((<s>Conveyance</s>)) <u>Transfer</u> to an heir in the settlement of an<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>estate; <o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>The amendments passed this year expand the documentation that may satisfy the excise tax person and should promote having the real property records show evidence of such off-record changes in ownership. A new provision allows heirs to record a short “Lack of Probate Affidavit” to evidence the change of ownership. That Affidavit also is allowed where a Will exists, though has not been probated.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'><o:p> </o:p></span></p><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";background:aqua;mso-highlight:aqua'>When title companies train examiners and title officers, it will be most important to emphasize that these changes and that recorded affidavit are completely unrelated to underwriting whether to insure against claims of heirs without a probate. The Department of Revenue has drafted its own suggested affidavit form. None of those forms will include the information that title companies have traditionally requested for underwriting.</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;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='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;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='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;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='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;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='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Em. Mike@winslegal.com<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;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='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;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"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>John McCrady<br><b>Sent:</b> Wednesday, May 25, 2016 12:22 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Deed Question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>Typically, all that is needed is to record the Community Property Agreement along with a redacted death certificate. Many practitioners also prepare and record a community property survivorship affidavit .<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:HelveticaNeueETW01-55Rg;color:#1F497D'>John McCrady<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:HelveticaNeueETW01-55Rg;color:#1F497D'>Counsel</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Puget Sound Title Company<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>5350 Orchard Street West<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>University Place WA 98466<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>253-476-5721<o:p></o:p></span></p></div><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='mso-outline-level:1'><b>From:</b> <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>Jennifer Nugent<br><b>Sent:</b> Wednesday, May 25, 2016 11:43 AM<br><b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br><b>Subject:</b> [WSBAPT] Deed Question<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Good morning, <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I was preparing a TOD Deed for Wife and discovered that the property was still in Husband and Wife’s name. Husband passed away several years ago. The two has a Community Property (CP) agreement but nothing was done with it at the time of Husband’s death and his estate was never probated. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Procedurally, do I need to prepare a CP deed, get it recorded and then after that complete a TOD deed and have it recorded? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Also, does anyone have an example of a CP Deed they would be willing to share?<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><img border=0 width=298 height=147 id="Picture_x0020_1" src="cid:image001.jpg@01D1B692.56028060" alt="Jennifer Nugent"><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>