[WSBARP] Excise Affidavit to Record a Divorce Decree

Fri Oct 16 15:00:41 PDT 2026

A divorce lawyer has asked for my recommendations how to persuade the King County Recorder that the Excise Affidavit does not require a signature by the ex-spouse.

The Divorce Decree does not need to be recorded. Somehow, the Assessor will not change the property tax record to show only the name of the sole owner.  The Decree entered in King County clearly immediately vests the property located in King County to one spouse, contains an accurate full legal description, and does not have any language requiring a deed from the ex-spouse.

However, the Department of Revenue adopted the following Regulation in the chapter related to taxation of sales of real property. See WAC 458-61A-303:<https://app.leg.wa.gov/wac/default.aspx?cite=458-61A-303>

2) Affidavit required. In general, an affidavit must be filed when ownership or title to real property transfers as evidenced by conveyance, deed, grant, assignment, quitclaim, or any other document effectuating the transfer including, but not limited to, the following:
(a) Transfer establishing or separating community property, or in fulfillment of a settlement agreement incident to a dissolution of marriage, legal separation, or declaration of invalidity, or in fulfillment of a community property agreement under RCW 26.16.120<http://app.leg.wa.gov/RCW/default.aspx?cite=26.16.120>;
(b) Transfer resulting from a court order;

Note that the "Excise Tax" laws and regulations do not have any application to a Divorce Decree change of ownership that is not a sale. Even if a Decree requires a Deed to make that transfer, the Excise Statute says it is not a taxable sale.

This isn't the first I've heard about this. I was there at the Legislature opposing these changes to the real estate sales tax statutes, and also objected to that DOR Regulation, where I received a familiar response.

Now I just want to know if anybody has a suggestion how this person can record the Divorce Decree without getting a signature from an ex-spouse.

Dwight A. Bickel

Real Property Title Advisor

Washington Title Professional

Dwight at dwightbickel.com<mailto:Dwight at dwightbickel.com>

http://dwightbickel.com

206-484-1976

________________________________
From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> on behalf of Eric Nelsen <eric at sayrelawoffices.com>
Sent: Thursday, October 15, 2026 9:25 AM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: Re: [WSBARP] Title commitment and criminal judgment liens

Wow—Thank you very much Tim for the cites. And thank you Dwight for mentioning the issue.

I’m not sure I’ve ever even looked at Title 10. RCW 10.64.080 was enacted in 1881 and has never been amended, and there’s basically no case law on it. As for the clause in RCW 4.56.190 regarding criminal judgments that apparently my eye has skipped over for the last 25 years—that seems like a rather significant issue for a title company. A lien for a criminal judgment does not expire until it’s paid in full, no matter how long?!?

Sincerely,

Eric

Eric C. Nelsen

Sayre Law Offices, PLLC

1417 31st Ave South

Seattle WA 98144-3909

206-625-0092

eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com>

From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> On Behalf Of Timothy Steen
Sent: Wednesday, October 14, 2026 7:31 PM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: Re: [WSBARP] Title commitment and criminal judgment liens

Eric,

There are two different routes for “judgments” to be created, one for civil judgments via statutes like RCW 4.64.030 and one for orders of restitution/judgment and sentence (i.e. criminal judgments) that may be enforced like a civil judgment via statutes like RCW 6.17.020(4) and RCW 9.94A.753(9).  The statutes applicable to criminal judgments do not require a judgment summary, except when being extended for an additional 10 years.  I could see how the clerk’s office might not enter a restitution order in the execution docket as a result or apply the standard of RCW 4.64.030 for civil judgments and not docket the restitution order.  In turn, I could see how a title company (if it were to search the execution docket) would not find the restitution order.

I also note that RCW 10.64.080 provides:  “Judgments for fines in all criminal actions rendered, are, and may be made liens upon the real estate of the defendant in the same manner, and with like effect as judgments in civil actions.”  See also, RCW 4.56.190.

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Timothy E. Steen

Attorney | Anderson Hunter Law Firm

2707 Colby Avenue #1001 | Everett, WA  98201

P.  (425) 252-5161 | D.  (425) 303-3125 | F.  (425) 258-3345

tsteen at andersonhunterlaw.com<mailto:tsteen at andersonhunterlaw.com>| www.andersonhunterlaw.com<https://urldefense.proofpoint.com/v2/url?u=http-3A__www.andersonhunterlaw.com_&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=p9vJsp0aoiE7RjUE9pW-_Qg_OI-6qMHlnZdfSllgAtM&m=ufWTz3-dtS_lwAGoPyy_Xz4frPlBHAWxutyHzPCJFf4JuTPrgJgdneInvD9om6TJ&s=lgGacNl3lyqUHZkI1QK39gIldZlDpj4tzrOkJvL6aBU&e=>

This email message may contain confidential and privileged information.  Any unauthorized use is prohibited.  If you are not the intended recipient, please contact the sender by reply email and destroy all copies of the original message.  To comply with IRS regulations, we advise you that any discussion of Federal tax issues in this e-mail is not intended or written to be used, and cannot be used by you, (a) to avoid any penalties imposed under the Internal Revenue Code or (b) to promote, market or recommend to another party any transaction or matter addressed herein.  We do not accept service of any kind by e-mail unless expressly authorized in writing by the attorney of record.  E-mail communications are not intended to create contracts or CR 2A agreements.  All such agreements must be signed by the attorney of record.  Thank you.

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 Dwight Bickel
Sent: Wednesday, October 14, 2026 1:06 PM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com<mailto:wsbarp at lists.wsbarppt.com>>
Subject: Re: [WSBARP] Title commitment and criminal judgment liens

Actually, such judgments are often Orders, with no Judgment Summary, and in any event those are indexed differently. In my experience, title companies are not consistently searching for such Orders imposing criminal restitution.

Is your client the owner, so the commitment is for a sale? If so, is your client living on the property? If so, the property is homestead and any Judgment is not legally a lien upon the property without recording. If your client is not the owner, and is selling, the Commitment for a purchaser should show that exception and require its payment, or a release of the lien.

If your client is purchasing, the title company often simply doesn't do any judgment search, knowing (1) a policy issued to the new lender does not require exception for judgments against the borrower, because any judgment lien does not attach prior to the new purchase-money deed of trust, (2) a policy issued to the judgment debtor does not protect against the Insured's own debt, and (3) if the property is occupied it is not a lien unless recorded.

Dwight A. Bickel

Real Property Title Advisor

Washington Title Professional

Dwight at dwightbickel.com<mailto:Dwight at dwightbickel.com>

http://dwightbickel.com<https://urldefense.proofpoint.com/v2/url?u=https-3A__linkprotect.cudasvc.com_url-3Fa-3Dhttp-253a-252f-252fdwightbickel.com-26c-3DE-2C1-2CNU-2DzIvdFX9ZtIIrwmo2L9171WXitYUF2fBR5cruxl5TvY3E9AEMCA4rucf30e9np3k4AtEELR4gE9hTDcYrN1iLV5VjJcaAnk9BVNHo3r0EIp4opcvq6VX7AVA-2C-2C-26typo-3D1&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=p9vJsp0aoiE7RjUE9pW-_Qg_OI-6qMHlnZdfSllgAtM&m=ufWTz3-dtS_lwAGoPyy_Xz4frPlBHAWxutyHzPCJFf4JuTPrgJgdneInvD9om6TJ&s=Zr7v7T9eoaEn2_1o0E9TpYmEJBl_ALZ6JZNB4hsaRLQ&e=>

206-484-1976

________________________________

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 Eric Nelsen <eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com>>
Sent: Wednesday, October 14, 2026 11:46 AM
To: WSBA Real Property Listserv (wsbarp at lists.wsbarppt.com<mailto:wsbarp at lists.wsbarppt.com>) <wsbarp at lists.wsbarppt.com<mailto:wsbarp at lists.wsbarppt.com>>
Subject: [WSBARP] Title commitment and criminal judgment liens

I have a client who ordered a preliminary title commitment that doesn’t show any judgment liens. But the client does have a criminal restitution judgment that is in the process of being paid off. The title company apparently told the client that “certain criminal judgment liens do not appear in a standard title search.”

Huh? Any idea what that would mean? Judgments are judgments, indexed and discoverable in the same way regardless of whether they’re civil or criminal—so far as I know, anyway. Can anybody enlighten me?

Sincerely,

Eric

Eric C. Nelsen

Sayre Law Offices, PLLC

1417 31st Ave South

Seattle WA 98144-3909

206-625-0092

eric at sayrelawoffices.com<mailto:eric at sayrelawoffices.com>

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