[WSBARP] Excise Tax For Easements

[Dwight Bickel]

Some County DOR people require an Excise Tax Affidavit to confirm no payment (or other consideration) for the easement. My last in Snohomish accepted my statement to the title company that recorded it that there was no consideration. I've always wondered what DOR might say about reciprocal easements, since in the definition of "sale" in the excise tax code, the mutual benefits could be valued and taxed.

I am not aware of any taxation decision where no money is being paid for a single easement grant, whether within a deed or by separate document.
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