<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:remialcxesans;}
@font-face
{font-family:zone-1;}
@font-face
{font-family:zones-AQ;}
@font-face
{font-family:template-Ij3tRfheEeqW9QANOhMLNA;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;
mso-ligatures:standardcontextual;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
p.MsoListParagraph, li.MsoListParagraph, div.MsoListParagraph
{mso-style-priority:34;
margin-top:0in;
margin-right:0in;
margin-bottom:0in;
margin-left:.5in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;
mso-ligatures:standardcontextual;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
mso-ligatures:none;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:1080759161;
mso-list-type:hybrid;
mso-list-template-ids:2098366830 67698703 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l0:level1
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level2
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level3
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l0:level4
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level5
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level6
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l0:level7
{mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level8
{mso-level-number-format:alpha-lower;
mso-level-tab-stop:none;
mso-level-number-position:left;
text-indent:-.25in;}
@list l0:level9
{mso-level-number-format:roman-lower;
mso-level-tab-stop:none;
mso-level-number-position:right;
text-indent:-9.0pt;}
@list l1
{mso-list-id:1179084629;
mso-list-template-ids:82359678;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal">Phil,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"> I have had success with DOR accepting a market analysis from a broker in support of a no-tax-due Washington return.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<font size="4" color="#777777"><span style="FONT-FAMILY: 'Calibri','sans-serif'"><font size="3"><font color="#000000"><o:p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Calibri','sans-serif'">
<p style="FONT-SIZE: 10pt; FONT-FAMILY: 'Calibri','sans-serif'; MARGIN: 0in 0in 6pt"><span style="FONT-FAMILY: 'Calibri','sans-serif'">Amy Lewis,
Attorney<br>Pronouns she/her/hers<br></span><img style="HEIGHT: 68px; WIDTH: 211px" src="cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png" width="211" height="68" border="0"><br></p></o:p></font></font></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"><span style="COLOR: #000000"><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'">909 A Street, Suite
600 | Tacoma, WA 98402<br></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"><strong style="COLOR: #000000"></strong>phone 253.572.4500 | fax 253.272.5732
|</span></span></span><span style="FONT-SIZE: 11pt; FONT-FAMILY: 'Calibri','sans-serif'"> </span><a href="http://www.eisenhowerlaw.com/"><span style="FONT-SIZE: 11pt; TEXT-DECORATION: none; FONT-FAMILY: 'Calibri','sans-serif'; COLOR: #c00000; text-underline: none">www.eisenhowerlaw.com</span></a></font>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="mso-ligatures:none">From:</span></b><span style="mso-ligatures:none"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Philip N. Jones<br>
<b>Sent:</b> Tuesday, October 1, 2024 10:54 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] real estate in an Olympia estate<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Two questions:<o:p></o:p></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo3">Will the Washington Department of Revenue accept a broker’s opinion of value of residential property on a no-tax-due Washington estate tax return? Or will an appraisal be required?<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l0 level1 lfo3">Can anyone recommend a residential real estate appraiser in the Olympia area?<o:p></o:p></li></ol>
<p class="MsoNormal">Thanks,<o:p></o:p></p>
<p class="MsoNormal">Phil Jones<o:p></o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:15.0pt 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001;mso-ligatures:none">Philip N. Jones</span><span style="font-size:1.0pt;font-family:remialcxesans;color:white;mso-ligatures:none"></span><span style="font-size:1.0pt;font-family:template-Ij3tRfheEeqW9QANOhMLNA;color:white;mso-ligatures:none"></span><span style="font-size:1.0pt;font-family:zone-1;color:white;mso-ligatures:none"></span><span style="font-size:1.0pt;font-family:zones-AQ;color:white;mso-ligatures:none"></span><span style="font-size:12.0pt;color:#000001;mso-ligatures:none"> </span><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#000001;mso-ligatures:none">BLACK </span></b><b><span style="font-size:12.0pt;color:red;mso-ligatures:none">|</span></b><b><span style="font-size:12.0pt;color:#000001;mso-ligatures:none"> HELTERLINE LLP</span></b><o:p></o:p></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001;mso-ligatures:none">805 SW Broadway, Suite 1900</span><o:p></o:p></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001;mso-ligatures:none">Portland, OR 97205</span><o:p></o:p></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:.75pt 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:.75pt 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001;mso-ligatures:none">503.417.2163</span><o:p></o:p></p>
</td>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001;mso-ligatures:none"> (d)</span><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td valign="top" style="padding:.75pt 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001;mso-ligatures:none">503.224.5560 (p)</span><o:p></o:p></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:.75pt 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001;mso-ligatures:none">503.224.6148 (f)</span><o:p></o:p></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:.75pt 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001;mso-ligatures:none"><a href="http://www.bhlaw.com/" target="_blank" title="bhlaw.com"><span style="color:#000001;text-decoration:none">www.bhlaw.com</span></a></span><o:p></o:p></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:.75pt 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001;mso-ligatures:none"><a href="http://philip.jones@bhlaw.com/" target="_blank"><span style="color:#000001;text-decoration:none">philip.jones@bhlaw.com</span></a></span><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:15.0pt 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;color:#000001;mso-ligatures:none">Black Helterline LLP Confidentiality Notice: <br>
This e-mail is for the intended recipient and should not be read by or distributed to anyone else. If you are not the intended recipient, please notify me via return e-mail (or call me collect at 503.224.5560), delete this e-mail and destroy any hard copies.</span><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:1.0pt;color:white;mso-ligatures:none">Philip N. Jones.nosig</span><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<BR>
<DIV align=left><FONT color=black size=2>
<DIV
style="BORDER-TOP: #7f7f7f 1.5pt solid; BORDER-RIGHT: #7f7f7f 1.5pt solid; BORDER-BOTTOM: #7f7f7f 1.5pt solid; PADDING-BOTTOM: 1pt; PADDING-TOP: 1pt; PADDING-LEFT: 4pt; BORDER-LEFT: #7f7f7f 1.5pt solid; PADDING-RIGHT: 4pt">
<P class=MsoNormal
style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; PADDING-LEFT: 0in; BORDER-LEFT: medium none; MARGIN: 0in 0in 0pt; LINE-HEIGHT: normal; PADDING-RIGHT: 0in; mso-border-alt: solid #7F7F7F 1.5pt; mso-padding-alt: 1.0pt 4.0pt 1.0pt 4.0pt"><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; COLOR: gray"><o:p><FONT
style="FONT-SIZE: 9pt"> </FONT></o:p></SPAN><FONT
style="FONT-SIZE: 9pt"><FONT style="FONT-SIZE: 9pt"><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'; COLOR: gray"><FONT
style="FONT-SIZE: 9pt"><FONT
style="FONT-SIZE: 9pt">IMPORTANT/CONFIDENTIAL</FONT>:</FONT> <FONT
style="FONT-SIZE: 9pt">This e-mail message (and any attachments accompanying it)
may contain confidential information, including information protected by
attorney-client privilege. The information is intended only for the use of the
intended recipient(s). Delivery of this message to anyone other than the
intended recipient(s) is not intended to waive any privilege or otherwise
detract from the confidentiality of the message. If you are not the intended
recipient, or if this message has been addressed to you in error, do not read,
disclose, reproduce, distribute, disseminate or otherwise use this transmission.
Rather,<EM> please promptly notify the sender by reply e-mail, and then destroy
all copies of the message and its attachments, if
any.</EM></FONT></SPAN></FONT></FONT><SPAN
style="FONT-FAMILY: 'Times New Roman'; COLOR: gray"><FONT
style="FONT-SIZE: 9pt"><FONT style="FONT-SIZE: 9pt"><FONT
style="FONT-SIZE: 9pt"> </FONT></FONT></FONT></SPAN></P></DIV></FONT></DIV></body>
</html>