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<p class="MsoNormal">Agree with Heather—though I think the beneficiary has to sign twice, as grantor and as grantee, not just sign once as grantee. The authority is at
<a href="https://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-303">WAC 458-61A-303(8)</a>:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(8) <b>Completion of affidavit.</b> The department will provide a real estate excise tax affidavit to be completed by
the taxpayer and filed with the agent of the county where the property is located. Affidavits will be furnished by the department to the county agents and accessible to the public in one or more formats to be determined by the department. Alternative forms
may be used, as long as they are in a format accepted by the department.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">In most instances, the affidavit must be signed by the seller or the seller's agent and the buyer or the buyer's agent,
under oath, certifying that all information on the affidavit is complete and correct. However, an affidavit given in connection with the grant of an easement or right of way to a utility company, public utility district or cooperative, or a governmental entity
needs to be signed only on behalf of the entity purchasing the utility right of way or easement. In addition,
<span style="background:yellow;mso-highlight:yellow">an affidavit given in connection with the transfer of real property pursuant to a transfer on death deed need only be signed on behalf of the transferor by the designated beneficiary(ies) named in the transfer
on death deed.</span><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric C. Nelsen<o:p></o:p></p>
<p class="MsoNormal">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="MsoNormal">1417 31st Ave South<o:p></o:p></p>
<p class="MsoNormal">Seattle WA 98144-3909<o:p></o:p></p>
<p class="MsoNormal">206-625-0092<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:eric@sayrelawoffices.com"><span style="color:#0563C1">eric@sayrelawoffices.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="background:aqua;mso-highlight:aqua">Covid-19 Update -
</span></b>All attorneys are working remotely during regular business hours and are available via email and by phone. Videoconferencing also is available. Signing of estate planning documents can be completed and will be handled on a case-by-case basis. Please
direct mail and deliveries to the Seattle office.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<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>Heather de Vrieze<br>
<b>Sent:</b> Monday, July 25, 2022 12:28 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Transfer on Death Deed/Excise Tax Affidavit<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">In my experience this is one instance where the REETA can be signed by one party (grantee) only.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><br>
Heather<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Garamond",serif;color:#1F497D"><img border="0" width="189" height="105" style="width:1.9687in;height:1.0937in" id="Picture_x0020_1" src="cid:image001.jpg@01D8A03C.FEBF2010"></span></i><i><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.westseattlelaw.com/"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
</span><span style="color:#1F497D"> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style="color:blue;text-decoration:none"><img border="0" width="72" height="21" style="width:.75in;height:.2187in" id="Picture_x0020_2" src="cid:image002.png@01D8A03C.FEBF2010" alt="FB Logo"></span></b></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#C03700">Please note that the de Vrieze | Carney PLLC summer schedule which begins the week of July 11<sup>th</sup> and continues through the week of August 22<sup>nd</sup>. During this period our office will be open
Monday through Thursday – 8:30am – 5:00pm. I expect my availability between now and August 15<sup>th</sup> will be somewhat limited, though I will attempt to address all messages in a timely manner.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6">CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately
and delete all copies of this e-mail message and any attachment.</span><span style="font-size:16.0pt;font-family:"Cambria",serif;color:blue"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt"><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"><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><a href="mailto:steve@aitalaw.com">steve@aitalaw.com</a><br>
<b>Sent:</b> Monday, July 25, 2022 10:54 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> [WSBAPT] Transfer on Death Deed/Excise Tax Affidavit<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Franklin Gothic Book",sans-serif">After the transferor of a Transfer on Death Deed dies, WAC 458-61A-2-202(6)(d) says that the death certificate needs to be recorded. OK, that’s easy. However, the example in WAC
458-61A-303(4)(c) says that in order to perfect title, the beneficiaries of the TODD must record the death certificate and sign the Excise Tax Affidavit claiming the appropriate exemption. So here’s my question: As a practical matter, who signs the affidavit
on the Grantor line of the form? By definition, the Grantor is deceased before this affidavit even comes into play, and chances are the TODD was used as a probate avoidance technique and there’s probably no PR appointed to stand in the Grantor’s shoes or act
as the Grantor’s agent. Has anyone else had this come up before?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Franklin Gothic Book",sans-serif">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Franklin Gothic Book",sans-serif">Steve Aita<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif">---------</span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif">This e-mail is covered by the U.S. Electronic Communications Privacy Act, 18 U.S.C. 2510-2521. This e-mail was sent by an attorney or his agent, is intended only
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<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif"> </span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif">P. Stephen Aita</span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif">Attorney at Law</span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif">Admitted in Washington & Idaho</span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif"> </span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif">3010 Harborview Dr., Suite 301</span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif">Gig Harbor, WA 98335-1977</span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif">Tel.: (253) 858-5434</span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif">Fax: (253) 276-2373</span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif"> </span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif"><a href="steve@aitalaw.com">steve@aitalaw.com</a></span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif"><a href="www.aitalaw.com">www.aitalaw.com</a></span><span style="font-family:"Franklin Gothic Book",sans-serif"><o:p></o:p></span></p>
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