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--></style></head><body lang="EN-US" link="#0563C1" vlink="#954F72" style="word-wrap:break-word"><div class="WordSection1"><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Lengthy email with rationale from DOR to Spokane County Treasurer. In summary, the wide variation in requirements is a county requirement – not DOR. So much for consistency in the state.</span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">--------------</span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal">Good morning Ryan,</p><p class="MsoNormal"> </p><p class="MsoNormal">I’m attaching the response from DOR. Basically, it appears to be a particular county requiring this, not DOR.</p><p class="MsoNormal"> </p><p class="MsoNormal">Please let me know if you have any further questions.</p><p class="MsoNormal"> </p><p class="MsoNormal">Thank you,</p><p class="MsoNormal">Christa</p><p class="MsoNormal"> </p><p class="MsoNormal"><b>Sent:</b> Thursday, February 24, 2022 9:00 AM<br><b>To:</b> Rice, Christa <<a href="mailto:CRice@spokanecounty.org">CRice@spokanecounty.org</a>><br><b>Subject:</b> RE: Why DOT Wants Legal Size and Wet Ink Signatures on REETA?</p><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size:14.0pt">Hello Christa,</span></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt">I have reviewed the attached email string and would be happy to provide some clarification. Mr. Rowley did not indicate who provided him with the information that the Department was requiring the REETA affidavits in the 8 ½ X 14 format starting March 1, 2022. However, I could probably make a fairly accurate assumption. It would be helpful to know who is actually providing this information to him. </span></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><b><span style="font-size:14.0pt">Department REETA requirements</span></b></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><h3 style="margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white"><span style="font-size:14.0pt;font-family:"Calibri",sans-serif;color:black">The legislature provided the Department administration authority to create the required forms needed to implement and administer the REET program in</span><span style="font-size:14.0pt;font-family:"Calibri",sans-serif"> </span><b><span style="font-size:13.5pt;font-family:"Open Sans",sans-serif;color:black">RCW 82</span></b><b><span style="font-size:14.0pt;font-family:"Calibri",sans-serif">.</span></b><b><span style="font-size:13.5pt;font-family:"Open Sans",sans-serif;color:black">45.150</span></b><span style="font-size:14.0pt;font-family:"Calibri",sans-serif"> </span><b><span style="font-size:13.5pt;font-family:"Open Sans",sans-serif;color:black">Applicability of general administrative provisions</span></b><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:black">—</span></b><b><span style="font-size:13.5pt;font-family:"Open Sans",sans-serif;color:black">Departmental rules, scope</span></b><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:black">—</span></b><b><span style="font-size:13.5pt;font-family:"Open Sans",sans-serif;color:black">Real estate excise tax affidavit form</span></b><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:black">—</span></b><b><span style="font-size:13.5pt;font-family:"Open Sans",sans-serif;color:black">Departmental audit.</span></b></h3><p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:14.0pt;color:black">“All of chapter <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__app.leg.wa.gov_RCW_default.aspx-3Fcite-3D82.32&d=DwMFAw&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=qA3zK0EeZ4S5J9a8nlrQsoGO8g1vz6s2adhxCKTny5A&m=UP14VMbjFDhGgtT5jTMQG0pHQmI8rv1_T9vFLnyicWg&s=xhPTU_B6XSi2H7fLeb8eiv7LfN4mJMxzNxqUZFazMk4&e="><b><span style="color:#2b674d">82.32</span></b></a> RCW, except RCW <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__app.leg.wa.gov_RCW_default.aspx-3Fcite-3D82.32.030&d=DwMFAw&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=qA3zK0EeZ4S5J9a8nlrQsoGO8g1vz6s2adhxCKTny5A&m=UP14VMbjFDhGgtT5jTMQG0pHQmI8rv1_T9vFLnyicWg&s=280bxXof-fElF8ctAJ1rM_kwzEJptxu0thuT7QabvjE&e="><b><span style="color:#2b674d">82.32.030</span></b></a>, <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__app.leg.wa.gov_RCW_default.aspx-3Fcite-3D82.32.050&d=DwMFAw&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=qA3zK0EeZ4S5J9a8nlrQsoGO8g1vz6s2adhxCKTny5A&m=UP14VMbjFDhGgtT5jTMQG0pHQmI8rv1_T9vFLnyicWg&s=4NmpjjPUUaMCHES3YJCExr-qpOOZmUs5tF24R9ouJi8&e="><b><span style="color:#2b674d">82.32.050</span></b></a>, <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__app.leg.wa.gov_RCW_default.aspx-3Fcite-3D82.32.140&d=DwMFAw&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=qA3zK0EeZ4S5J9a8nlrQsoGO8g1vz6s2adhxCKTny5A&m=UP14VMbjFDhGgtT5jTMQG0pHQmI8rv1_T9vFLnyicWg&s=MqxHHlkKeSymw5HfJjF-VlmAHpm45k_PkG3kyhiI5yY&e="><b><span style="color:#2b674d">82.32.140</span></b></a>, <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__app.leg.wa.gov_RCW_default.aspx-3Fcite-3D82.32.270&d=DwMFAw&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=qA3zK0EeZ4S5J9a8nlrQsoGO8g1vz6s2adhxCKTny5A&m=UP14VMbjFDhGgtT5jTMQG0pHQmI8rv1_T9vFLnyicWg&s=JJnfhh5p1dSS-ryqYPXN3tiPXfZhWv5h9VK30uIy1zw&e="><b><span style="color:#2b674d">82.32.270</span></b></a>, and <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__app.leg.wa.gov_RCW_default.aspx-3Fcite-3D82.32.090&d=DwMFAw&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=qA3zK0EeZ4S5J9a8nlrQsoGO8g1vz6s2adhxCKTny5A&m=UP14VMbjFDhGgtT5jTMQG0pHQmI8rv1_T9vFLnyicWg&s=PTD1qBKWKuE5F3VJSG2RldMnDzdV6cNz6q4TwZWG1_A&e="><b><span style="color:#2b674d">82.32.090</span></b></a> (1) and (10), applies to the tax imposed by this chapter, in addition to any other provisions of law for the payment and enforcement of the tax imposed by this chapter. <i>The department of revenue must by rule provide for the effective administration of this chapter. The rules must prescribe and furnish a real estate excise tax affidavit form verified by both the seller and the buyer, or agents of each, to be used by each county, or the department, as the case may be, in the collection of the tax imposed by this chapter</i>, <i>(Emphasis added) </i>except that an affidavit given in connection with grant of an easement or right-of-way to a gas, electrical, or telecommunications company, as defined in RCW <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__app.leg.wa.gov_RCW_default.aspx-3Fcite-3D80.04.010&d=DwMFAw&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=qA3zK0EeZ4S5J9a8nlrQsoGO8g1vz6s2adhxCKTny5A&m=UP14VMbjFDhGgtT5jTMQG0pHQmI8rv1_T9vFLnyicWg&s=QpSx0Uw4DykA46Z1Lkhma8Ob44FWyc9LQWzCJbf0ieY&e="><b><span style="color:#2b674d">80.04.010</span></b></a>, or to a public utility district or cooperative that distributes electricity, need be verified only on behalf of the company, district, or cooperative and except that a transfer on death deed need be verified only on behalf of the transferor. The department of revenue must annually conduct audits of transactions and affidavits filed under this chapter.” </span></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt">The official REETA is formatted using a 8 ½” X14” due to the amount of required data and the minimum white space needed for taxpayers and stakeholders to complete each field for the transaction in a legible manner. Once the taxpayer or stakeholder submits the affidavit to the county, the affidavit is imaged for state record retention requirements and to make the original affidavit available to the Department or the public in an electronic manner upon request. </span></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt">Not all counties use the same imaging software, which determines whether a county may accept the smaller 8 ½” X 11” size form or require the standard 8” ½ X 14” size. The data on the imaged affidavit must be <b>clearly visible</b> to the Department and some counties will not accept the smaller size as it is not clearly displayed, thus illegible, in the saved image. So each county must make the decision whether their imaging software will accept the smaller sized REETA’s or not. Again, it is a customer courtesy if a county is able to accept the smaller 8 ½” X 11” sized affidavit. </span></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt">My assumption is that one of the counties has made the determination they can no longer support the smaller sized affidavit due to this imaging issue and has notified their taxpayers and stakeholders they will no longer accept the smaller size form. However, none of the counties have notified me of such a change but they are well within their administration right to do so. </span></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt">For this specific reason, the Department has a pop-up warning when taxpayers or stakeholders access the affidavits on the Department’s website. </span></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><img border="0" width="460" height="317" style="width:4.7916in;height:3.302in" id="Picture_x0020_3" src="cid:image001.png@01D82964.75397D80"></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><b><span style="font-size:14.0pt">DOR signature requirements</span></b></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt">The REETA signatures are addressed in <b>WAC 458-61A-303(8) Completion of the affidavit</b></span></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:14.0pt;color:black">“The department will provide a real estate excise tax affidavit to be completed by the taxpayer and filed with the agent of the county where the property is located. Affidavits will be furnished by the department to the county agents and accessible to the public in one or more formats to be determined by the department. Alternative forms may be used, as long as they are in a format accepted by the department.</span></p><p class="MsoNormal" style="text-indent:.5in;background:white"><i><span style="font-size:14.0pt;color:black">In most instances, the affidavit must be signed by the seller or the seller's agent and the buyer or the buyer's agent, under oath, certifying that all information on the affidavit is complete and correct.</span></i><span style="font-size:14.0pt;color:black"> <i>(Emphasis added) </i>However, an affidavit given in connection with the grant of an easement or right of way to a utility company, public utility district or cooperative, or a governmental entity needs to be signed only on behalf of the entity purchasing the utility right of way or easement. In addition, an affidavit given in connection with the transfer of real property pursuant to a transfer on death deed need only be signed on behalf of the transferor by the designated beneficiary(ies) named in the transfer on death deed.” </span></p><p class="MsoNormal" style="background:white"><span style="font-size:14.0pt;color:black"> </span></p><p class="MsoNormal" style="background:white"><span style="font-size:14.0pt;color:black">The Department requires the REETA be either signed in person (wet signature) or by a docu-sign technology. We will not accept a “signature font” in lieu of the in person or docu-sign signatures as the grantor and grantee (or their agents) are signing under penalty of perjury. We do not require “at least one wet ink signature and allow one e-signed”. That may be a county requirement, but I would need more information. If the county does have that requirement, the Department would potentially support their decision. Again, I would need additional information so I could speak to the county to understand this requirement. </span></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><img border="0" width="1055" height="128" style="width:10.9895in;height:1.3333in" id="Picture_x0020_4" src="cid:image002.jpg@01D82964.75397D80"></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt">Thank you,</span></p><p class="MsoNormal"> </p><p class="MsoNormal"><b><i><span style="font-size:14.0pt;font-family:"Georgia",serif;color:#174a7c">Working together to fund Washington's future</span></i></b></p><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"><span style="font-size:14.0pt"> </span></p><p class="MsoNormal"> </p><p class="MsoNormal"><br><b>Subject:</b> FW: Why DOT Wants Legal Size and Wet Ink Signatures on REETA?</p><p class="MsoNormal"> </p><p align="center" style="text-align:center"><span style="font-size:12.0pt;color:black">External Email</span></p><p class="MsoNormal">Good morning</p><p class="MsoNormal"> </p><p class="MsoNormal">We have been receiving strange questions regarding changes to Excise submissions. I’m attaching one such email below. Can you please tell me if DOR is forcing submitters to use legal size REETAs and at least one wet ink signature and allow one e-signed? I hear it’s to begin on March 1, 2022?</p><p class="MsoNormal"> </p><p class="MsoNormal">I know you are very busy, so I appreciate you taking the time to respond.</p><p class="MsoNormal"> </p><p class="MsoNormal">Thank you,</p><p class="MsoNormal"> </p><p class="MsoNormal">Christa Rice</p><p class="MsoNormal">Treasury Operations Manager</p><p class="MsoNormal">Spokane County Treasurer’s Office</p><p class="MsoNormal">509-477-3032</p><p class="MsoNormal"><a href="mailto:crice@spokanecounty.org">crice@spokanecounty.org</a></p><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:#1f497d"><img border="0" width="118" height="91" style="width:1.2291in;height:.9479in" id="Picture_x0020_1" src="cid:image003.png@01D82964.75397D80"></span></p><p class="MsoNormal"> </p><p class="MsoNormal"> </p><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p></div></body></html>