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<p class="MsoNormal"><span style="color:#1F497D">Yes, County considers it real property, despite acknowledging also that title hasn't been eliminated. So we can do the REET for the mobile home based on County records.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Thanks for the insight--that's sounds good: show proof of paying REET to DOL and certificate of title should be transferred without having to pay further tax.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">fax 206-625-9040<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:red">Please Note that We Have Moved.</span></b><b><span style="font-size:12.0pt;color:#1F497D">
</span></b><span style="font-size:12.0pt;color:#1F497D">We have moved our Seattle office to Mount Baker Ridge (a small commercial community just above the I-90 tunnel).
<b>Our new address is 1417 31st Avenue South, Seattle WA 98144. </b>All other contact information remains the same.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Richard Holland<br>
<b>Sent:</b> Monday, May 22, 2017 11:58 AM<br>
<b>To:</b> WSBA Real Property Listserv<br>
<b>Subject:</b> Re: [WSBARP] mobile home REET documentation?<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">But does the County consider it real property? Again, look at the tax records. If there isn’t a separate personal property tax account then the County considers it real property and REET is what gets paid. If that happens, and I think
this is what the Auditor I spoke with was getting at, proof of payment of the REET to DOL means they should not be ‘double taxed’ on the same property. They take the title and the MH REETA affidavit to DOL and they should be given a new title without paying
anything. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">If there IS a personal property tax account then, to me, it’s going to be like selling a car and sales tax will need to be paid.
<o:p></o:p></p>
<p class="MsoNormal">However, note that even if you have a title, if the <i>County</i> considers it real property they are going to bounce a conventional REETA. It has to have the MH REETA too. If the County does not consider it real property then it shouldn’t
be part of any REETA because it’s just personal property. You’ll just have to have an allocation table signed off on and sell the dirt by Deed with the REETA and transfer the title at DOL and the Buyer will pay tax on the greater of the allocation or DOL’s
minimum value (which, again, on a 1974 MH isn’t going to be much regardless of the greater tax rate).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Rich Holland<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">BE AWARE! Online banking fraud is on the rise. If you receive an email containing a change in WIRE TRANSFER INSTRUCTIONS call our office immediately to verify the information prior to sending funds.
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Eric Nelsen<br>
<b>Sent:</b> Monday, May 22, 2017 11:34 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] mobile home REET documentation?<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Title has not been eliminated in this case, but to my surprise, that doesn't appear to control which of REET or use tax applies.
<a href="http://apps.leg.wa.gov/wac/default.aspx?cite=458-61A-105">WAC 458-61A-105</a>. There is a separate title certificate, but at escrow there will be a bill of sale and transfer of possession of the title certificate, and then my buyer is going to have
to get title transferred at DOL. Seller does have the title certificate, fortunately.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">The plan was to have a single purchase price for both land and mobile home, have escrow prepare the deed and REETA, and pay REET on the entire price. I just don't want my buyer to get caught having to pay an
additional tax upon transferring the title certificate.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">(The mobile home is essentially a teardown anyway so the buyer is not very concerned. It will probably get used for a few months and then torn down to make way for new construction.)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">fax 206-625-9040<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:red">Please Note that We Have Moved.</span></b><b><span style="font-size:12.0pt;color:#1F497D">
</span></b><span style="font-size:12.0pt;color:#1F497D">We have moved our Seattle office to Mount Baker Ridge (a small commercial community just above the I-90 tunnel).
<b>Our new address is 1417 31st Avenue South, Seattle WA 98144. </b>All other contact information remains the same.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Richard Holland<br>
<b>Sent:</b> Monday, May 22, 2017 11:13 AM<br>
<b>To:</b> WSBA Real Property Listserv<br>
<b>Subject:</b> Re: [WSBARP] mobile home REET documentation?<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">I might be able to offer a bit of guidance depending on more details. I am not even sure how you can pay sales tax on the sale of the mobile alone if you don’t have a title. Who does the money go to and to
what account would it be applied?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">What was described could mean that the County views the home as real property already (see RCW 82.45.032 (1) and (2))(I am betting) but that the title was never eliminated at DOL because there never WAS a title
with DOL (and if there was they wouldn’t have it any longer anyway). You get caught in this cycle where the County says it is real property (which technically they can’t unless they know it was taxed under RCW 82.08 or 82.12 but do regardless) yet the Title
company says there’s been no elimination so you have to register it for a title just to eliminate it – which you can’t do unless you have the information to register it so that the State can take its taxes. To register it, especially at this age, is going
to be a hassle though the taxes actually shouldn’t be much – regardless of the rate.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">It can’t have much “actual value” and if the MH is indeed personal property one could – in theory - sell ‘just’ the property and ‘abandon’ the mobile home like one leaves a lawn mower behind. But, again, that
leads to title insurance/lender issues in many cases or an understandably reticent Buyer.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">In this case, I would pull the tax records, confirm that the County considers it real property, and submit an regular REETA with a “TGW Mobile Home xxx” in the legal and submit the Mobile REETA along with it.
IF the MH has its own personal property tax number and it isn’t considered real property by the County, that’s when you get stuck in the above odd loop.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">I have been told that if the owner takes proof of payment of property taxes and a copy of the document that gave ownership to the DOL and/or the MH REETA, they will issue a title. However, I was told that by
a County Auditor, not the DOL, and have never actually attempted to confirm that.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Hope that made some sense.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Rich Holland<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><img border="0" width="175" height="78" id="Picture_x0020_3" src="cid:image001.jpg@01D2D2F9.3372FFF0" alt="logo-for-print.jpg"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D">603 4<sup>th</sup> Avenue, Suite
</span><b><span style="font-size:10.0pt;color:red"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D">Kirkland, WA 98033
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:#1F497D">877.785.8734 / 866.982.5080 (fax)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;color:red">If you receive an email containing WIRE TRANSFER INSTRUCTIONS call our office to verify the information prior to sending funds.
<b>** WE DO NOT CHANGE OUR WIRE INSTRUCTIONS** </b></span><span style="font-size:9.0pt;color:#1F497D">The information contained in this communication, and in any attached document(s), is privileged and/or confidential, intended solely for the individual/entity
to whom/which it was sent. If you are not the intended recipient, you are hereby notified that any dissemination, distribution, or copying of this information is strictly prohibited. If you have received this email in error, please notify me immediately
at the email address, mailing address, or telephone or fax number above.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Kary Krismer<br>
<b>Sent:</b> Monday, May 22, 2017 10:39 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] mobile home REET documentation?<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Isn’t the issue whether a title elimination has been done on the mobile home? If it has then it’s realty, not personalty.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Kary L. Krismer<br>
206 723-2148<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From: </b><a href="mailto:Eric@sayrelawoffices.com">Eric Nelsen</a><br>
<b>Sent: </b>Monday, May 22, 2017 10:01 AM<br>
<b>To: </b><a href="mailto:wsbarp@lists.wsbarppt.com">WSBA Real Property listserve (wsbarp@lists.wsbarppt.com)</a><br>
<b>Subject: </b>[WSBARP] mobile home REET documentation?<o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Folks--In order for sale of a mobile home to pay only Real Estate Excise Tax at 1.78% (as opposed to sales/use tax at 9.5%), per
<a href="http://apps.leg.wa.gov/wac/default.aspx?cite=458-61A-105">WAC 458-61A-105</a> one needs to confirm that the mobile home "has been subject to retail sales or use tax during a previous sale."<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I have a transaction with a 1974 mobile home on the property, on blocks, with utilities serving it, so I think it pretty clearly should be subject to REET rather than sales tax – but there is no way the seller will have documentation showing
payment of sales or use tax during a previous sale.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Does anyone know if the treasurer even requires specific documentation, and if so, what would be sufficient? Would an affidavit by the seller be sufficient?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks in advance,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">fax 206-625-9040<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:red">Please Note that We Have Moved.</span></b><b><span style="font-size:12.0pt">
</span></b><span style="font-size:12.0pt">We have moved our Seattle office to Mount Baker Ridge (a small commercial community just above the I-90 tunnel).
<b>Our new address is 1417 31st Avenue South, Seattle WA 98144. </b>All other contact information remains the same.<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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