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--></style></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal>Thank you for that reminder.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Here is some additional info that DOR recently sent out:<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b><span style='color:black'>The Department has posted the following forms to our website at<span class=apple-converted-space> </span><a href="https://urldefense.proofpoint.com/v2/url?u=https-3A__dor.wa.gov_find-2Dtaxes-2Drates_other-2Dtaxes_real-2Destate-2Dexcise-2Dtax&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=HVe7nvXZeOF2KWF0oH2uOnjAZFTLhAqv4B67scO7b3s&m=g3JorITusmL8cOLD8Jl7cYMwmwyFGc1JASLp8u6jgqE&s=DhcTS0euiNt_eaj_7nmkBKQAEra8tMxQF9Y7TE-9FPU&e=">dor.wa.gov/reet</a>:</span></b><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal style='caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px'><span style='color:black'> <o:p></o:p></span></p><ul style='margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px' type=disc><li class=MsoListParagraph style='color:black;margin-top:0in;margin-bottom:0in;margin-bottom:.0001pt;mso-list:l2 level1 lfo1'>Single location REET affidavit – This will be used for transactions where all the property is in a single location code.<o:p></o:p></li></ul><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px'><span style='color:black'> <o:p></o:p></span></p><ul style='margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px' type=disc><li class=MsoListParagraph style='color:black;margin-top:0in;margin-bottom:0in;margin-bottom:.0001pt;mso-list:l4 level1 lfo2'>Multiple location REET affidavit – This will be used for transactions where the parcels are located in more than one location code.<o:p></o:p></li></ul><p class=MsoNormal style='caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px'><span style='color:black'> <o:p></o:p></span></p><ul style='margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px' type=disc><li class=MsoListParagraph style='color:black;margin-top:0in;margin-bottom:0in;margin-bottom:.0001pt;mso-list:l1 level1 lfo3'><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__taxpedia.dor.wa.gov_documents_current-2520eta_3215.2019.pdf&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=HVe7nvXZeOF2KWF0oH2uOnjAZFTLhAqv4B67scO7b3s&m=g3JorITusmL8cOLD8Jl7cYMwmwyFGc1JASLp8u6jgqE&s=M_WmUVHx_HBcD2j-hB_ygbkRzM3IGuINH7-6GAsbr7E&e=">ETA 3215</a><span class=apple-converted-space> </span>– This discusses how predominant use is determined for a transaction.<o:p></o:p></li></ul><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px'><span style='color:black'> <o:p></o:p></span></p><ul style='margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px' type=disc><li class=MsoListParagraph style='color:black;margin-top:0in;margin-bottom:0in;margin-bottom:.0001pt;mso-list:l0 level1 lfo4'>Predominant use spreadsheet – This can be used to help taxpayers determine the predominant use of the transaction using their specific details.<o:p></o:p></li></ul><p class=MsoListParagraph style='mso-margin-top-alt:0in;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px'><span style='color:black'> <o:p></o:p></span></p><ul style='margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px' type=disc><li class=MsoListParagraph style='color:black;margin-top:0in;margin-bottom:0in;margin-bottom:.0001pt;mso-list:l3 level1 lfo5'>Tax calculator – This can be used to help taxpayer calculate the state tax due for the graduated REET tax structure.<o:p></o:p></li></ul><p class=MsoNormal style='caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px'><b><span style='color:black'>Update on file upload testing:</span></b><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal style='caret-color: rgb(0, 0, 0);font-variant-caps: normal;orphans: auto;text-align:start;widows: auto;-webkit-text-size-adjust: auto;-webkit-text-stroke-width: 0px;word-spacing:0px'><span style='color:black'>Counties and their software providers have been testing their updates against a test environment. The testing appears to be progressing. If you have questions about this process, please let us know. <o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='font-size:12.0pt;color:black'>Jennifer M. Johnson</span></i><span style='font-size:12.0pt;color:black'><br></span><span style='color:black'>Attorney / Title Officer<br>Wahkiakum Title & Escrow Company<br>P.O. Box 39 / 68 Main Street<br>Cathlamet, WA 98612<br>(360) 795-3741<br>(360) 795-3001 (f)<br>www.wahtitle.com<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'><img border=0 width=484 height=67 style='width:5.0416in;height:.6979in' id="Picture_x0020_1" src="cid:image001.png@01D5AF68.DCD73A90" alt="cid:image001.jpg@01D282BD.7BF1A6F0"></span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:12.0pt;color:black'>From: </span></b><span style='font-size:12.0pt;color:black'><wsbarp-bounces@lists.wsbarppt.com> on behalf of <scott@scottgthomaslaw.com><br><b>Reply-To: </b>WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br><b>Date: </b>Tuesday, December 10, 2019 at 2:06 PM<br><b>To: </b>'WSBA Real Property Listserv' <wsbarp@lists.wsbarppt.com><br><b>Subject: </b>[WSBARP] REET<o:p></o:p></span></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal>Note that on January 1, 2020 the state will switch to a graduated tax scale. This may have impacts for those responsible for paying this tax. See RCW 82.45.060.<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Perpetua",serif'>Scott G. Thomas</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Perpetua",serif'>Thomas Law Group, P.S.</span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>1204 Cleveland Ave.</span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Mount Vernon, WA 98273</span><o:p></o:p></p><p class=MsoNormal><span style='font-family:"Arial",sans-serif'><a href="mailto:Scott@ScottGThomasLaw.com">Scott@ScottGThomasLaw.com</a></span><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal>***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.*** _______________________________________________ WSBARP mailing list WSBARP@lists.wsbarppt.com http://mailman.fsr.com/mailman/listinfo/wsbarp<o:p></o:p></p></div></body></html>