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--></style></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal>Additional update from DOR for those who are interested…<o:p></o:p></p><p class=MsoNormal>__________________<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:black'>We have received several questions regarding 1) mobile homes and 2) non-classified agriculture land. We’ like to address those questions:<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'> <o:p></o:p></span></p><ol style='margin-top:0in' start=1 type=1><li class=MsoNormal style='color:black;mso-list:l4 level1 lfo6'><b>Are mobile homes subject to the graduated REET tax structure?</b><o:p></o:p></li></ol><p class=MsoNormal style='margin-left:.25in'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'>Yes, mobile homes are subject to the graduated REET structure. If the mobile home is being sold <i>without</i> land, the mobile home affidavit will be used. <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'>If the mobile home is being sold <i>with</i> land, the single location code affidavit would be used to calculate and report the REET tax for the transaction. The mobile home REET affidavit would be included as supporting documentation. <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'>The Department will be updating and posting a revised mobile home REET affidavit by January 1, 2020. <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.25in'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.25in'><span style='color:black'> <o:p></o:p></span></p><ol style='margin-top:0in' start=2 type=1><li class=MsoNormal style='color:black;mso-list:l1 level1 lfo7'><b>Does land used for agricultural purposes that is not classified as agriculture land per RCW 84.34.020 qualify for the preferential rate of 1.28%?</b><o:p></o:p></li></ol><p class=MsoNormal><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'>No, land used for agricultural purposes that is not classified as agriculture per RCW 84.34.020 does not qualify for the preferential rate of 1.28%. It would be considered non-classified land for purposes of determining predominant use and calculating the tax due. <o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>___________________<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>Jennifer<o:p></o:p></span></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 width=484 height=67 style='width:5.0416in;height:.6979in' id="Picture_x0020_1" src="cid:image001.png@01D5B014.F7333360" alt="cid:image001.jpg@01D282BD.7BF1A6F0"></span><o:p></o:p></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'> <o:p></o:p></span></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 Doug Owens <dougowens@seattlerelawyer.com><br><b>Reply-To: </b>WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br><b>Date: </b>Wednesday, December 11, 2019 at 10:32 AM<br><b>To: </b>WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br><b>Subject: </b>Re: [WSBARP] REET<o:p></o:p></span></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal>Dear Paul, alas the new form says at the bottom it should be printed on legal sized paper. So we go on. Yours truly, Doug Owens<o:p></o:p></p><div><p class=MsoNormal><br><br><o:p></o:p></p><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal>On Dec 10, 2019, at 2:56 PM, Paul Neumiller <<a href="mailto:pneumiller@hotmail.com">pneumiller@hotmail.com</a>> wrote:<o:p></o:p></p></div><p class=MsoNormal><o:p> </o:p></p><div><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'>Does this mean there will be new REET forms? And if yes, can someone please inform the powers-that-be that this is the 21<sup>st</sup>century and STOP using legal sized forms?!?!? Jus’ saying. <span class=apple-converted-space> </span></span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> </span><o:p></o:p></p></div><div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal><a name="Paul_A__Neumiller"><image003.jpg></a><o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Times New Roman",serif'>IMPORTANT NOTICE: This e-mail message is intended to be received only by persons entitled to receive the confidential information it may contain. E-mail messages to clients of Paul A. Neumiller presumptively contain information that is confidential and legally privileged; e-mail messages to non-clients are normally confidential and may also be legally privileged. Please do not read, copy, forward or store this message unless you are the intended recipient of it. If you have received this message in error, please forward it back to the sender and delete it completely from your computer system.</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Times New Roman",serif'> </span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Times New Roman",serif'>E-mail communication on the Internet may NOT be secure. There is a risk that this confidential communication may be intercepted illegally. There may also be a risk of waiving attorney-client and/or work-product privileges that may attach to this communication. DO NOT forward this message to a third party. If you have any questions regarding this notice, please contact the sender.</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Times New Roman",serif'> </span><o:p></o:p></p></div></div><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman",serif'> </span><o:p></o:p></p></div><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><div><p class=MsoNormal><b>From:</b><span class=apple-converted-space> </span><a href="mailto:wsbarp-bounces@lists.wsbarppt.com"><span style='color:#954F72'>wsbarp-bounces@lists.wsbarppt.com</span></a><span class=apple-converted-space> </span><<a href="mailto:wsbarp-bounces@lists.wsbarppt.com"><span style='color:#954F72'>wsbarp-bounces@lists.wsbarppt.com</span></a>><span class=apple-converted-space> </span><b>On Behalf Of<span class=apple-converted-space> </span></b>Jennifer Johnson<br><b>Sent:</b><span class=apple-converted-space> </span>Tuesday, December 10, 2019 2:48 PM<br><b>To:</b><span class=apple-converted-space> </span>WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com"><span style='color:#954F72'>wsbarp@lists.wsbarppt.com</span></a>><br><b>Subject:</b><span class=apple-converted-space> </span>Re: [WSBARP] REET<o:p></o:p></p></div></div></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>Thank you for that reminder.<o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal>Here is some additional info that DOR recently sent out:<o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal><b>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="><span style='color:#954F72'>dor.wa.gov/reet</span></a>:</b><o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><ul style='margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;text-align:start;-webkit-text-stroke-width: 0px;word-spacing:0px' type=disc><li class=MsoListParagraph style='margin-top:0in;margin-bottom:0in;margin-bottom:.0001pt;mso-list:l6 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:5.0pt;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;caret-color: rgb(0, 0, 0);font-variant-caps: normal;text-align:start;-webkit-text-stroke-width: 0px;word-spacing:0px'> <o:p></o:p></p><ul style='margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;text-align:start;-webkit-text-stroke-width: 0px;word-spacing:0px' type=disc><li class=MsoListParagraph style='margin-top:0in;margin-bottom:0in;margin-bottom:.0001pt;mso-list:l2 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><div><p class=MsoNormal> <o:p></o:p></p></div><ul style='margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;text-align:start;-webkit-text-stroke-width: 0px;word-spacing:0px' type=disc><li class=MsoListParagraph style='margin-top:0in;margin-bottom:0in;margin-bottom:.0001pt;mso-list:l0 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="><span style='color:#954F72'>ETA 3215</span></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:5.0pt;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;caret-color: rgb(0, 0, 0);font-variant-caps: normal;text-align:start;-webkit-text-stroke-width: 0px;word-spacing:0px'> <o:p></o:p></p><ul style='margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;text-align:start;-webkit-text-stroke-width: 0px;word-spacing:0px' type=disc><li class=MsoListParagraph style='margin-top:0in;margin-bottom:0in;margin-bottom:.0001pt;mso-list:l3 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:5.0pt;margin-right:0in;margin-bottom:0in;margin-left:.5in;margin-bottom:.0001pt;caret-color: rgb(0, 0, 0);font-variant-caps: normal;text-align:start;-webkit-text-stroke-width: 0px;word-spacing:0px'> <o:p></o:p></p><ul style='margin-top:0in;caret-color: rgb(0, 0, 0);font-variant-caps: normal;text-align:start;-webkit-text-stroke-width: 0px;word-spacing:0px' type=disc><li class=MsoListParagraph style='margin-top:0in;margin-bottom:0in;margin-bottom:.0001pt;mso-list:l5 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><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal><b>Update on file upload testing:</b><o:p></o:p></p></div><div><p class=MsoNormal>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></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal><i><span style='font-size:12.0pt'>Jennifer M. Johnson</span></i><span style='font-size:12.0pt'><br></span>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><a href="http://www.wahtitle.com/"><span style='color:#954F72'>www.wahtitle.com</span></a><o:p></o:p></p></div><div><p class=MsoNormal><image004.png><o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><div><p class=MsoNormal><b><span style='font-size:12.0pt'>From:<span class=apple-converted-space> </span></span></b><span style='font-size:12.0pt'><<a href="mailto:wsbarp-bounces@lists.wsbarppt.com"><span style='color:#954F72'>wsbarp-bounces@lists.wsbarppt.com</span></a>> on behalf of <<a href="mailto:scott@scottgthomaslaw.com"><span style='color:#954F72'>scott@scottgthomaslaw.com</span></a>><br><b>Reply-To:<span class=apple-converted-space> </span></b>WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com"><span style='color:#954F72'>wsbarp@lists.wsbarppt.com</span></a>><br><b>Date:<span class=apple-converted-space> </span></b>Tuesday, December 10, 2019 at 2:06 PM<br><b>To:<span class=apple-converted-space> </span></b>'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com"><span style='color:#954F72'>wsbarp@lists.wsbarppt.com</span></a>><br><b>Subject:<span class=apple-converted-space> </span></b>[WSBARP] REET</span><o:p></o:p></p></div></div><div><div><p class=MsoNormal> <o:p></o:p></p></div></div><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></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Perpetua",serif'>Scott G. Thomas</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Perpetua",serif'>Thomas Law Group, P.S.</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>1204 Cleveland Ave.</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Mount Vernon, WA 98273</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif'><a href="mailto:Scott@ScottGThomasLaw.com"><span style='color:#954F72'>Scott@ScottGThomasLaw.com</span></a></span><o:p></o:p></p></div><div><p class=MsoNormal> <o:p></o:p></p></div><div><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<span class=apple-converted-space> </span><a href="mailto:WSBARP@lists.wsbarppt.com"><span style='color:#954F72'>WSBARP@lists.wsbarppt.com</span></a><span class=apple-converted-space> </span><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp"><span style='color:#954F72'>http://mailman.fsr.com/mailman/listinfo/wsbarp</span></a><o:p></o:p></p></div><p class=MsoNormal><span style='font-size:9.0pt;font-family:Helvetica'>***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.***<br><br>_______________________________________________<br>WSBARP mailing list<br></span><a href="mailto:WSBARP@lists.wsbarppt.com"><span style='font-size:9.0pt;font-family:Helvetica;color:#954F72'>WSBARP@lists.wsbarppt.com</span></a><span style='font-size:9.0pt;font-family:Helvetica'><br></span><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp"><span style='font-size:9.0pt;font-family:Helvetica;color:#954F72'>http://mailman.fsr.com/mailman/listinfo/wsbarp</span></a><o:p></o:p></p></div></blockquote></div><p class=MsoNormal><br>***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>