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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple 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:black'>Jacob,<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:black'>There are two WACs in play, 202 and 303. 202 describes what is exempt from excise tax, while 303 addresses <u>when </u>an affidavit is required and when it is not (although the list is incomplete, thus the fudge factor for the Treasurers).</span><span style='color:black'> So the cite you provide from 202(6) just addresses if there is an exemption, while 303 is supposed to address when the affidavit is required. Other than the reference to 303 in part 6 of 202, I don’t see anything in 202 that informs us about whether the REETA is required.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#C0504D'>202 says:<o:p></o:p></span></p><p class=MsoNormal><span style='color:#C0504D'>(6) <b>Exemptions and required documentation.</b> 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 <a href="http://app.leg.wa.gov/wac/default.aspx?cite=458-61A-303"><span style='color:#C0504D'>458-61A-303</span></a> (Affidavit) to determine if a real estate excise tax affidavit is required to document the exempt transfers.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#C0504D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>The good<span style='mso-spacerun:yes'> </span>news is that King does not require a REETA for a LOPA for now.</span><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:black'><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><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>Jacob Menashe<br><b>Sent:</b> Thursday, September 06, 2018 3:27 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Succession/Lack of Probate Affidavit<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thank you to everyone for your responses. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Kailei, do you file a REETA? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>And Nicholas and all, I’ve read WAC 458-61A-202 differently -- that a REETA is required if you are recording a LOPA, because the beginning of section 6 starts, “If the property is transferred to one or more heirs by operation of law . . .” But I bet I’m off on this. Are folks out there who do record a LOPA not using a REETA? If not, maybe I just try to record again, this time without the REETA? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>But I do get the absurdity of all this – and the LOPA isn’t transferring anything. And in answer to Nicholas’s question, we record the LOPA because we’ve understood it’s helpful from the title company’s perspective down the line. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Best, <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Jacob<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Mike Winslow<br><b>Sent:</b> Thursday, September 6, 2018 2:47 PM<br><b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] Succession/Lack of Probate Affidavit<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>In Skagit, the Treasurer requires a REETA for processing a LOPA. The Auditor will not accept one for recording without the excise tax stamp.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>The Treasurer takes the position that the LOPA is a <i>transfer to an heir</i>, which is ridiculous, but nonetheless required to play in that sandbox.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='font-size:13.5pt;font-family:"Times New Roman","serif"'>WAC 458-61A-303<o:p></o:p></span></b></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='font-size:13.5pt;font-family:"Times New Roman","serif"'>Affidavit.<o:p></o:p></span></b></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(1) <b>Introduction.</b> This section explains when a real estate excise tax affidavit is required for the transfer of real property. See WAC <a href="http://app.leg.wa.gov/wac/default.aspx?cite=458-61A-101">458-61A-101</a> for procedures pertaining to transfers and acquisitions of a controlling interest in an entity owning real property in the state of Washington.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(2) <b>Affidavit required.</b> In general, an affidavit must be filed when ownership or title to real property transfers as evidenced by conveyance, deed, grant, assignment, quitclaim, or any other document effectuating the transfer including, but not limited to, the following:<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal style='text-indent:.5in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif";background:yellow;mso-highlight:yellow'>(g) Transfer to an heir in the settlement of an estate;</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><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='color:#1F497D'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>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='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"'>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>Nicholas Pleasants<br><b>Sent:</b> Thursday, September 06, 2018 2:07 PM<br><b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br><b>Subject:</b> Re: [WSBAPT] Succession/Lack of Probate Affidavit<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Jacob – I’ve never filed a REETA in connection with recording the LOPA. You do not need to file a REETA since the LOPA is an information-only filing, not a conveyance. The WAC 458-61A-202(6)(i)(iii) exception is simply saying that a LOPA could be an exhibit to a REETA if there was a Quit Claim Deed filed, with the LOPA being used to explain why the Quit Claim Deed qualifies for an inheritance exemption from excise tax.<o:p></o:p></p><p class=MsoNormal>I’m curious what the goal in filing the REETA was, since it is not required. If you merely need to change who the taxpayer of record is, I believe you can do this by calling King County Treasurer and informing them of the change. If they will not accept the change in taxpayer name, perhaps then it can just be left alone until there is a subsequent purchaser outside the family.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Best,<o:p></o:p></p><p class=MsoNormal>Nick Pleasants<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal><b><span style='color:#5B9BD5'>Nicholas Pleasants<o:p></o:p></span></b></p><p class=MsoNormal><span style='color:black'>James Pleasants, P.C.<br>2300 130th Ave NE, Suite A-101<br>Bellevue, WA 98005-1755<br>(425) 615-7070 tel.<br>(425) 497-0799 fax<br><a href="mailto:nick@pleasantslaw.com">nick@pleasantslaw.com</a><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:8.0pt;color:black'>The information contained in this e-mail message may be privileged and is confidential information intended only for the use of the recipient, or any employee or agent responsible to deliver it to the intended recipient. Any unauthorized use, distribution or copying of this information is strictly prohibited and may be unlawful.</span><span style='font-size:12.0pt;color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:8.0pt;color:black'>If you have received this communication in error, please notify the sender immediately and destroy the original message and all attachments from your electronic files.</span><span style='font-size:12.0pt;color:black'><o:p></o:p></span></p></div><p class=MsoNormal><o:p> </o:p></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b>From:</b> <a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a> <<a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a>> <br><b>Sent:</b> Thursday, September 06, 2018 12:20 PM<br><b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br><b>Subject:</b> Re: [WSBAPT] Succession/Lack of Probate Affidavit<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Lack of Probate Affidavits are not conveyance documents and are used by title companies as an underwriting tool to issue title policies. Unless your selling or refinancing, I don’t see a need for recording one. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Also, makes no sense to do a deed from “me to me”, since it is redundant, costs money and legally does not affect title.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Nestor Gorfinkel<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:black'>Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Licensed in Washington & Florida<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Florida Civil-Law (International) Notary<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'>ATTENTION - This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='font-size:24.0pt;font-family:Webdings;color:#009900'>P</span></b><b><span style='font-size:24.0pt;color:#009900'> </span></b><b><span style='font-size:9.0pt;font-family:"Verdana","sans-serif";color:#009900'>Please consider the environment before printing this e-mail.</span></b><span style='font-family:"Century Schoolbook","serif";color:black'><o:p></o:p></span></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><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><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">wsbapt-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Mike Winslow<br><b>Sent:</b> Thursday, September 6, 2018 10:22 AM<br><b>To:</b> 'WSBA Probate & Trust Listserv' <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] Succession/Lack of Probate Affidavit<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I made a cross-post made to the a real estate List serve with your inquiry. <o:p></o:p></p><p class=MsoNormal>We run into complaining from the Skagit Treasurer’s clerks about LOPA because they claim they aren’t conveyances (to which we agree). Skagit Treasurer clerks routinely tell people off the street that they need to do a Quit Claim Deed to themselves when a spouse dies, if there is no probate. This <i>legal advice</i> from the Treasurer’s clerks in Skagit unfortunately seems consistent with what appears to be happening in King County.<o:p></o:p></p><p class=MsoNormal><span style='color:#1F497D'><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='color:#1F497D'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>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='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"'>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>Jacob Menashe<br><b>Sent:</b> Thursday, September 06, 2018 9:44 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> [WSBAPT] Succession/Lack of Probate Affidavit<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Hello all, <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>I am looking for some thoughts about recording a succession/lack of probate affidavit. I am particularly concerned about the situation in King County, where I’ve seen a rejection that said in all caps (which I won’t do): <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='margin-left:.5in'>Cannot use affidavit lack of probate as a conveyance document. Please review appropriate WAC codes available and resubmit a conveyance document i.e., conveyance language that specifically transfers property to the surviving spouse or heir. Thanks. <o:p></o:p></p><p class=MsoNormal style='margin-left:.5in'><o:p> </o:p></p><p class=MsoNormal>We followed the specifics in excise tax WAC 458-61A-202 that specifically addresses lack of probate affidavits, that requires the death certificate be provided when recording – which we did. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Can folks out there shed some light on this issue, both for King County and elsewhere, and perhaps suggest what we may need to do? <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>Jacob<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Jacob H. Menashe<o:p></o:p></p><p class=MsoNormal>Hickman Menashe, PS<o:p></o:p></p><p class=MsoNormal>4211 Alderwood Mall Blvd., Suite 202<o:p></o:p></p><p class=MsoNormal>Lynnwood, WA 98036<o:p></o:p></p><p class=MsoNormal>(425) 744-5658 phone<o:p></o:p></p><p class=MsoNormal>(425) 744-6078 fax<o:p></o:p></p><p class=MsoNormal>Satellite Office in Bellevue<o:p></o:p></p><p class=MsoNormal><a href="www.hickmanmenashe.com"><span style='color:windowtext'>www.hickmanmenashe.com</span></a><o:p></o:p></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt'>CONFIDENTIALITY:</span></b><span style='font-size:10.0pt'> The contents of this message and any attachment(s) may contain confidential or privileged information. Any disclosure, copying, distribution, or unauthorized use of the contents of this message is prohibited and doing so may destroy the confidential nature of the communication. If you have received this message by mistake, please do not review, disclose, copy, or distribute the e-mail. Instead, please notify us immediately by replying to this message or telephoning us at (425) 744-5658.</span> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>_______________________________________________ WSBAPT mailing list <a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a> <a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p></div></body></html>