[WSBARP] REET Supp. Excise tax statement can't be signed by P of A?

Wed Aug 5 14:14:37 PDT 2020

Skagit County has the same policy - an agent can sign a REETA but the Treasurer’s office requires the Grantor and Grantee to sign the Gift Supplement.  If the underlying POA gives the AIF/Agent authority to convey real property and the authority to make gifts, your client should be able to sign the Gift Supplement, IMHO, because, um, that’s what a POA is for.  In my situation, the Grantor was available and competent to sign, so I went and got her signature. (Sometimes it is easier to just lay on the floor of the cage and take the shocks.)  If she had not been capable of signing, I guess I would have had to duke it out at the Treasurer’s office.  If your Grantor is no longer able to sign, perhaps trying speaking with someone in the excise department at DOR in Olympia would help?

Jim Dolan 

===================

Jones Butler Dolan, PS

 <http://www.jbdolan.com> www.jbdolan.com

 <http://www.jonesbutlerdolan.com> www.jonesbutlerdolan.com

Mount Vernon

P.O. Box 2784

415 Pine Street 

Mount Vernon, WA 98273

Telephone: 360-336-2939

Facsimile: 360-336-2949

Stanwood

P.O. Box 458

10027 - 269th Place NW (SR 532)

Stanwood, WA 98292

Telephone: 360-629-3833

Facsimile: 360-629-6253

From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> On Behalf Of Josh Grant
Sent: Wednesday, August 5, 2020 1:35 PM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: Re: [WSBARP] REET Supp. Excise tax statement can't be signed by P of A?

Thanks Claudia that is helpful.   

458-61A-201(5)(a)    The statement must be signed by both the grantor and the grantee.

 That was probably meant only to say that the signing by one of the parties to a gift wasn’t sufficient to sign a Supp. statement.  Literally taken is being interpreted strictly.

That is probably where they got that.  It’s not worth the time to  contest but my hunch is that “signed by the grantor” also means  that a ‘grantor’ includes an attorney in fact under the POA statute.

This is a treasurer widely know to be difficult.  Anyone recording gift deeds in Grant County are warned.

Josh

Joshua F. Grant

P. O. Box 619
Wilbur, WA 99185
509 647 5578

From: Claudia A Gowan 

Sent: Wednesday, August 05, 2020 1:09 PM

To: WSBA Real Property Listserv 

Subject: Re: [WSBARP] REET Supp. Excise tax statement can't be signed by P of A?

Hi, Josh, it does seem odd. Maybe the County Treasurer is interpreting the rules strictly? The below clearly states that for REET purposes, the REETA can be signed by an agent. However see 201(5)(a) below, the supplemental statement is to be signed by grantor and grantee. IMHO, the Treasurer’s office is interpreting the rules too strictly. Common sense suggests that the agent could also sign the supplemental statement to the affidavit in compliance with the purposes of the chapter.

458-61A-102(1)

Definitions.

For the purposes of chapter 458-61A WAC, the following definitions apply unless the context requires otherwise:

(1) "Affidavit" means the real estate excise tax affidavit provided by the department for use by taxpayers in reporting transfers of real property. Both the seller/grantor and the buyer/grantee, or their agents, sign the affidavit under penalty of perjury includes the form used to report to the department transfers and acquisitions of a controlling interest in an entity owning real property in this state under WAC 458-61A-. The term also 101.

458-61A-201(5)(a)

(5) Documentation.

(a) A completed real estate excise tax affidavit is required for transfers by gift. A supplemental statement approved by the department must be completed and attached to the affidavit. The supplemental statement will attest to the existence or absence of underlying debt on the property, whether the grantee has or will in the future make any payments on the debt, and whether a refinance of debt has occurred or is planned to occur. The statement must be signed by both the grantor and the grantee.

Best, Claudia

Claudia A. Gowan

Claudia A. Gowan, PLLC

1001 Fourth Avenue, Suite 3200

Seattle, WA 98154

(206) 443-2733 (T)

claudia at cagowanlaw.com <mailto:claudia at cagowanlaw.com> 

 <http://www.seattletrustsandestates.com/> www.seattletrustsandestates.com

From: wsbarp-bounces at lists.wsbarppt.com <mailto:wsbarp-bounces at lists.wsbarppt.com>  [mailto:wsbarp-bounces at lists.wsbarppt.com] On Behalf Of Josh Grant
Sent: Wednesday, August 05, 2020 11:51 AM
To: wsbar <wsbarp at lists.wsbarppt.com <mailto:wsbarp at lists.wsbarppt.com> >
Subject: [WSBARP] REET Supp. Excise tax statement can't be signed by P of A?

My client as P of A for her mom signed a gift deed for the grantor. County Treasurer returned everything including the  supplemental statement REET form which accompanied the gift deed .  With the notation that a P of A can not sign the supplemental statement REET form !!  Where did that come from?  So a P of A can sign a deed conveying real property but can’t the supplemental statement REET form which just says it’s a gift and there is no loan on the property. Seems odd to me.

(They also said the Auditor needed 2 checks one for the $10 on the REET form and the rest for the recording fee.)  

Josh

Joshua F. Grant

P. O. Box 619
Wilbur, WA 99185
509 647 5578

  _____  

***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***

_______________________________________________
WSBARP mailing list
WSBARP at lists.wsbarppt.com <mailto:WSBARP at lists.wsbarppt.com> 
http://mailman.fsr.com/mailman/listinfo/wsbarp

-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20200805/8a186468/attachment.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image001.png
Type: image/png
Size: 7674 bytes
Desc: not available
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20200805/8a186468/image001.png>