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<b>I went round & round with the Grant Cnty Treasurer about this
several years ago. I even appealed it to DOR, who agreed with me
that no excise tax was due on either the 1st or 2nd death. The
Grant Treasurer then asked DOR to reconsider, & DOR reversed
its ruling, meaning that my client had to pay the REET on the 1st
death or probate the estate of the 1st to die, which, like yours,
was not worth doing. My client (PR of SS's estate) by this time
was so frustrated that he just paid the tax, conveyed the home,
& closed the probate of the 2nd to die. Yes, I put together a
mighty Declaration signed by the PR of the estate of the 2nd to
die</b><b> --- all CP, W's share went to H at 2nd death, etc ---
Treasurer said that to get the exemption, the Declaration had to
be signed by the SS, not by the PR of the SS's estate. And since
the SS had died, no such Decl was possible. Geez! I even
consulted with a prominent real property litigator, who confirmed
the validity of what I wanted to do but said that the cost of
going forward with DOR about it was not worth pursuing it.<br>
</b><b><br>
</b><b>No, I've done lots of PR's Deeds in many WA counties, &
the only county where I've had this problem is Grant.</b><br>
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<div class="moz-cite-prefix">On 11/21/2014 11:32 AM, Josh Grant
wrote:<br>
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<blockquote cite="mid:96D0128FFE98400DBDCF713159C2C750@JoshPC"
type="cite">
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<div>H&W owned real property. W died in 2009. H died
2014. Son is PR. Pr has an P&S for a new buyer. PR is
happy to pay the normal excise tax on this sale.</div>
<div> </div>
<div>Title company is allowing sale of W’s interest based on
our affidavit to clear title, so no probate needed for W. </div>
<div> </div>
<div>Grant County indicates that we have to pay additional
excise tax and penalties and interest from 2009 til now on
the transfer from W to H... and they base that on a sale
price = 1/2 of the assessed value.</div>
<div> </div>
<div>there was no sale back in 2009. If we did a probate of
W’s estate, they would have to file a PR deed without any
excise tax. It isn’t enough of an excise tax to justify
doing a probate.</div>
<div> </div>
<div>any other counties doing this?</div>
<div> </div>
<div style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR:
#000000">Joshua F. Grant, PS<br>
Attorney at Law<br>
P. O. Box 619<br>
Wilbur, WA 99185<br>
tel 509 647 5578<br>
fax 509 647 2734<br>
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