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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='tab-interval:.5in;word-wrap: break-word;-webkit-nbsp-mode: space;line-break:after-white-space'><div class=WordSection1><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-outline-level:3'><b><span style='font-size:13.5pt;mso-fareast-font-family:"Times New Roman"'>WAC 458-61A-202<o:p></o:p></span></b></p><p class=MsoNormal> (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="https://app.leg.wa.gov/wac/default.aspx?cite=458-61A-303">458-61A-303</a> (Affidavit) to determine if a real estate excise tax affidavit is required to document the exempt transfers. Additional documentation may be required to substantiate each exemption, <span style='background:yellow;mso-highlight:yellow'>and must be provided</span> to the county treasurer of the county in which the real property is located and <span style='background:red;mso-highlight:red'>recorded with the county auditor</span>:<span style='mso-bidi-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>(f) <b>Probate.</b> For real property transferred under 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 is required.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>The above is the applicable portion of the WAC. In my experience, in several counties, the Treasurer follows the <span style='mso-spacerun:yes'> </span><i style='mso-bidi-font-style:normal'>provided</i> to the Treasurer, but does not require recording with the Auditor. To me, recording is a waste of $$. The purpose of the WAC is to establish the <u>basis for the exemption</u> from Excise Tax for the benefit of DOR and the local Treasurer.<o:p></o:p></p><p class=MsoNormal>But I see no reason why one could not record the Letters, if so inclined.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='mso-bidi-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. Mike@winslegal.com<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='mso-bidi-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"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Melinda Grout<br><b>Sent:</b> Thursday, March 26, 2020 3:50 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> [WSBAPT] recording deed in probate<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>Hope you are all being safe out there. I have a couple of questions about recording deeds in probate.<o:p></o:p></span></p><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>1- Recently client took a deed to Snohomish County to record in a probate, together with the Letters Testamentary to record at the same time. I see now that the County did not take the Letters Test. to record but just looked at it and handed it back to him. The WAC seems pretty clear it should have been recorded too. Is it discretionary with the recorder at the desk, or was that the mistake of the recording clerk, which we need to fix…? <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>2- When the Letters (with cover sheet) get recorded, I thought it required the full recording fee ($103.50 + $1 pp), just like a deed, but another attorney just told me she thought it was a lesser fee for the Letters. The recording dept site looks like it is the full fee…. correct?<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>Thanks!<o:p></o:p></span></p><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><div><div><div><div><p class=MsoNormal><span style='font-family:"Cambria","serif";mso-fareast-font-family:"Times New Roman";color:black'>Regards,<br><br>Melinda Grout<br>Law Office of Melinda K Grout, PS<br>17325 W. Main Street / P.O. Box 1360<br>Monroe, WA 98272<br>360-794-4322 / Fax: 425-744-6745</span><span style='mso-fareast-font-family:"Times New Roman";color:black'><br><br>Emphasizing Estate Planning, Probate, and Elder Law<br><a href="http://mkgroutlaw.com">mkgroutlaw.com</a><br><br></span><span style='font-size:10.5pt;font-family:"Cambria","serif";mso-fareast-font-family:"Times New Roman";color:black'>NOTE: <br>1. This office does not accept service of pleadings or process service by e-mail or fax except with the express prior permission of the intended recipient.<br>2. This email address is not monitored at all times. If your matter is urgent, please phone my office.<br>3. Messages sent to or from my office via email are not encrypted and not secure.<br>4. This email may contain confidential material protected by attorney/client privilege, and is intended for use solely by the above referenced recipient. Any review, copying, printing, disclosure, distribution, or other use is strictly prohibited and may be unlawful. If you are not the named recipient, or may have received this email in error, please reply to sender and delete the copy you received. <br>5. This message does not provide any legal advice, or imply an attorney-client relationship, and does not contain the signature of the sender or any other party. You are not a client of this law firm unless you have paid a retainer and signed an attorney/client agreement for representation on a particular matter.</span><span style='mso-fareast-font-family:"Times New Roman";color:black'><o:p></o:p></span></p></div></div></div></div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div></div></div></body></html>