[WSBARP] WSBARP Digest, Vol 71, Issue 16

[Dwight Bickel]

I have to agree with the title company here. There is no exemption from the real estate sales tax for the sale of the property for consideration. Technically, there was no tax paid on the legal transfer of ownership that takes place at the death of the owner. The heirs essentially are selling that property and dividing the proceeds. The deed signed by the PR is essentially for the heirs/devisees to sell the property for distribution of its value. Realistically, no purchaser should accept the risk that the DOR will assert a lien for the unpaid tax. If you believe the PR sale should be exempt, the path is to pay the tax so the deed gets recorded and no lien is on the land, then seek refund.


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