[WSBARP] Update on Need for Real Estate Excise Tax Affidavit to Record Transfer on Death Deed

Fri Apr 2 11:50:44 PDT 2021

Thanks Josh! It helped this one person 😊
Looks like the state is trying to get every $10 it can….

Jennifer L. White, Esq.
[cid:image002.jpg at 01D727B5.85EFAD40]

jen at appletreelaw.com<mailto:jen at appletreelaw.com>
PO Box 11037
Yakima, WA 98909
509.225.9813

From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> On Behalf Of Joshua McKarcher
Sent: Friday, April 2, 2021 9:21 AM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: Re: [WSBARP] Update on Need for Real Estate Excise Tax Affidavit to Record Transfer on Death Deed

I recently researched the WACs on this. Recording the community property agreement or transfer on death deed, which does not affect title at that moment, does not require a REETA, because no change of title occurs then.

Later, when someone dies and title changes, even just to remove a spouse, then the REETA is required, and there are clear exemptions to cite on the REETA.

So the WACs do require a REETA for “activating” the community property agreement (transfer after the death of the first spouse), and they do require a REETA when one of the TOD deed grantors dies thereby “activating” a transfer of title.

The confusion, I think, lies in that no REETA is required when TOD deeds and CP agreements are initially recorded (for “future” or “contingent” changes to title that are merely being memorialized for a possible future change of title).

Hope that helps even one person, ha ha!

Joshua D. McKarcher
McKarcher Law PLLC
537 6th Street
Clarkston, WA 99403
(509) 758-3345
(509) 758-3314 (fax)
josh at mckarcherlaw.com<mailto:josh at mckarcherlaw.com>
www.mckarcherlaw.com<https://urldefense.proofpoint.com/v2/url?u=http-3A__www.mckarcherlaw.com&d=DwMF-g&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=kDcM-fraYQNOZ1rCslLoMSSRXJQXmQVvRJbE6ymQGho&m=HpvrS9Pdp70rbmn9aKkbnpVhta7ml6RM3avcxDq56_w&s=IMHmxtAx8a4y9IwZL4oZQCK20MfXwswfB3nuWeZB03g&e=>
________________________________
From: wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com> <wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com>> on behalf of Ronald St. Hilaire <rfs at licbs.com<mailto:rfs at licbs.com>>
Sent: Friday, April 2, 2021 9:11 AM
To: 'WSBA Real Property Listserv'
Subject: Re: [WSBARP] Update on Need for Real Estate Excise Tax Affidavit to Record Transfer on Death Deed

Benton County has recently been requiring a REETA to record a Lack of Probate Affidavit.  Further, if you want to attach a CPA or Will to the affidavit, they are charging additional recording fees, which they have not done in the past.

________________________________
Ronald F. St. Hilaire · Certified Elder Law Attorney
Liebler & St. Hilaire, P.S.
P.O. Box 6125 · Kennewick, WA  99336
8131 W. Grandridge Blvd., Suite 101 · Kennewick, WA  99336
(509) 735-3581 office · (509) 735-3585 fax
rfs at licbs.com<mailto:rfs at licbs.com> · www.bentonfranklinlaw.com<https://urldefense.proofpoint.com/v2/url?u=http-3A__www.bentonfranklinlaw.com_&d=DwMF-g&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=kDcM-fraYQNOZ1rCslLoMSSRXJQXmQVvRJbE6ymQGho&m=HpvrS9Pdp70rbmn9aKkbnpVhta7ml6RM3avcxDq56_w&s=uOyqB1inM29fNDV5_1Q6ZxshY7des95Q0TfZhZgWAIU&e=>
 [LieblerStHilaire_Color_PS_1]

Certification as Elder Law Attorney by the National Elder Law Foundation.  The Supreme Court of Washington does not recognize certification of specialties in the practice of law.  Certification is not required to practice law in the State of Washington.

Confidentiality Notice:  This email transmission is intended only for the addressee named above.  It contains information that is privileged, confidential, or otherwise protected from use and disclosure.  If you are not the intended recipient, you are hereby notified that any review, disclosure, copying, or dissemination of this transmission or the taking of any action in reliance on its contents or other use is strictly prohibited.  If you have received this transmission in error, please destroy the original and notify us by telephone immediately.  Thank you for your cooperation.

From: wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com> <wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com>> On Behalf Of Jeff at bellanddavispllc.com<mailto:Jeff at bellanddavispllc.com>
Sent: Friday, April 2, 2021 6:37 AM
To: 'WSBA Real Property Listserv' <wsbarp at lists.wsbarppt.com<mailto:wsbarp at lists.wsbarppt.com>>
Subject: [WSBARP] Update on Need for Real Estate Excise Tax Affidavit to Record Transfer on Death Deed

Listmates,

A week or two ago we had a discussion regarding Jefferson County requiring an real estate excise tax affidavit to record a transfer on death deed.  I took another listmate’s advice and sent in the affidavit with the $10 but with a letter saying it was done under protest and cited the WAC provisions showing no need for such a process.  Yesterday,  we learned we were right no need for the affidavit with such a deed.  HOWEVER, because I was also recording an Affidavit of Lack of Probate, on another matter, it was that document that required the REETA.  WHAT!  I am not going to waste my time researching the WAC’s for such a requirement.  At least here in Clallam County, we are never required to include the REETA when recording  such a lack of probate affidavit or even a community property agreement.  County Treasurers’ creativity, or obstructionism, never ceases to amaze me.  At least it is Friday!

Jeff Davis
-------------- next part --------------
An HTML attachment was scrubbed...
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20210402/165f4e44/attachment-0001.html>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image002.jpg
Type: image/jpeg
Size: 987192 bytes
Desc: image002.jpg
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20210402/165f4e44/image002-0001.jpg>
-------------- next part --------------
A non-text attachment was scrubbed...
Name: image003.png
Type: image/png
Size: 62472 bytes
Desc: image003.png
URL: <http://mailman.fsr.com/pipermail/wsbarp/attachments/20210402/165f4e44/image003-0001.png>