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<div dir="ltr">No tax. In this circumstance, I don’t think the subsequent refi is a problem, although I understand Eric’s reasoning. The rule is pretty straightforward and they’re not do not appear to be any exceptions elsewhere in route 203.</div>
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<div dir="ltr">If you really want to be certain, you can request a ruling free of charge from the Department of Revenue online. In my experience it takes 3 to 6 weeks to get a ruling back.</div>
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<blockquote type="cite">On Feb 16, 2020, at 3:36 PM, Jim Doran <jim@doranlegal.com> wrote:<br>
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<div dir="ltr"><font size="4">No tax?</font>
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<div>James R. Doran<br>
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Attorney at Law<br>
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100 E. Pine Street - Suite 205<br>
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Bellingham, WA 98225<br>
(360)393-9506<br>
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<a href="mailto:jim@doranlegal.com" target="_blank">jim@doranlegal.com</a><br>
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<a href="http://www.doranlegal.com" target="_blank">www.doranlegal.com</a><br>
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<div dir="ltr" class="gmail_attr">On Sun, Feb 16, 2020 at 1:30 PM Lawrence F. Brown, Jr. <<a href="mailto:lbrown@brownsterling.com">lbrown@brownsterling.com</a>> wrote:<br>
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<div dir="ltr">Rule 203(1) Transfers “that establish or separate community property,” will work just fine. They are married and want to establish separate property. We use the exemption frequently for estate planning purposes.</div>
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<div dir="ltr">LB</div>
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<blockquote type="cite">On Feb 12, 2020, at 1:01 PM, Jim Doran <<a href="mailto:jim@doranlegal.com" target="_blank">jim@doranlegal.com</a>> wrote:<br>
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<div><font size="4">Not an uncommon situation: H & W have been separated for 8 years. Both have their names on the title. Wife has been living in the home and wants to refinance the loan. To do so, she has to get Husband off of the title. Husband is willing
to sign a QCD. They do not have a legal separation agreement or order/decree.</font></div>
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<div><font size="4">Does the below WAC, 456-61A-203 work for this? Do they need a separation agreement? Do they need a Decree of Legal Separation? Is there another WAC that works for this exemption? </font></div>
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WAC 458-61A-203 Community property, dissolution of marriage or domestic partnership, legal separation, decree of invalidity. (1) Community property. Transfers from one spouse or domestic partner to the other that establish or separate community property are
not subject to the real estate excise tax. (2) Court decree. The real estate excise tax does not apply to any transfer, conveyance, or assignment of property or interest in property from one spouse or domestic partner to the other in fulfillment of a settlement
agreement incident to a decree of dissolution, declaration of invalidity, or legal separation. (3) Transfers to third parties.
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<div><font size="4">James</font></div>
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<div>James R. Doran<br>
</div>
Attorney at Law<br>
</div>
100 E. Pine Street - Suite 205<br>
</div>
Bellingham, WA 98225<br>
(360)393-9506<br>
</div>
<a href="mailto:jim@doranlegal.com" target="_blank">jim@doranlegal.com</a><br>
</div>
<a href="http://www.doranlegal.com" target="_blank">www.doranlegal.com</a><br>
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