[WSBARP] Small Estate Affidavit

[Nick Pleasants]

Mario,
Mobile home transfers are sales of real property as defined by RCW 82.45.010(r), are subject to the Real Estate Excise Tax, and therefore require a Real Estate Excise Tax Affidavit. There is a special REETA for mobile homes https://dor.wa.gov/sites/default/files/2022-02/84-0003_2020.pdf
From your facts, it appears there are multiple transfers occurring. You mention a Small Estate Affidavit, which would need a REETA citing to WAC 458-61A-202(i) for exemption. Then you mention a gift to a friend. That has a different exemption WAC 458-61A-201. You probably also need a gift supplement REETA (https://dor.wa.gov/sites/default/files/2022-02/RealEstExTxSpplmtlStmt.pdf) and cite to the specific subsection whether there is any debt on the property.
I’ve done a few mobile home transfers before the pandemic, and typically this would require visiting the Treasurer to submit the WAC and getting the tax receipt, then submitting the tax receipt with bill of sale and title to DOL to have it reissued to the buyer/transferee. Admittedly I have not done this recently, as most of the mobile homes I work with have the vehicle title eliminated, which is just a routine real estate conveyance.
If the private licensing office won’t do it, try an official DOL office. They will have more experience with these nonroutine transactions. I think the client’s problem was that he did not obtain the tax receipt from the county treasurer before going to DOL.
This website seems to discuss the process consistent with my experience https://www.mobilehomeinvesting.net/washington-mobile-home-title-transfer/
Best,
Nick

Nicholas Pleasants | Shareholder

[OseranHahnAttyatLaw 8]

11225 SE 6th Street | Suite 100 | Bellevue, WA 98004
Main: (425) 455-3900 | Fax: (425) 455-9201 | E-mail: npleasants at ohswlaw.com<mailto:npleasants at ohswlaw.com>

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From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> On Behalf Of Mario Ledesma, Attorney
Sent: Tuesday, March 21, 2023 1:22 PM
To: wsbarp at lists.wsbarppt.com
Subject: [WSBARP] Small Estate Affidavit

Hello Listmates,

I just did a Small Estate Affidavit for a client who met all of the requirements under RCW 11.62.010. I was surprised to learn that when my client provided this documentation to the local private licensing department to transfer a mobile home (gift) to a friend, he said licensing told him they didn't do this and referred him to the county auditor's office.  My client told me when he presented his documentation to the auditor's office they acted like they didn't know what to do and told him to complete an excise tax affidavit which he brought to me.

I've never heard of someone (I surely haven't) having to pay excise tax to transfer a mobile home assessed at $18K.  Also, if the licensing person couldn't transfer this mobile home, who does?  Am I missing something?
Thank you for your assistance.

Regards,
Mario Ledesma

LEDESMA LAW OFFICES PLLC
Licensed in Washington and Oregon
P. O. Box 1305
Richland, Washington 99352
Tel: 509.946.1248
Ledesmalawoffice at aol.com<mailto:Ledesmalawoffice at aol.com>

This communication is private and confidential.  It is intended to constitute an electronic communication within the meaning of the Electronic Communications Privacy Act, 18 USC 2510. Its disclosure is strictly limited to the recipient intended by the sender of this message.  This communication contains confidential and privileged material for the sole use of the intended recipient and receipt by anyone other than the intended recipient does not constitute a loss of the confidential or privileged nature of the communication.  Any review or distribution by others is strictly prohibited. If you are not the intended recipient please contact the sender by return electronic mail and delete and destroy all copies of this communication.
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