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<p class="MsoNormal">Thanks, Julie. The ‘unpaid taxes’ in this scenario are the real estate taxes that were deferred by decedent and not paid when decedent’s house was sold.<o:p></o:p></p>
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<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Julie Martiniello<br>
<b>Sent:</b> Thursday, November 3, 2022 3:15 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Cc:</b> KCBA Real Property, Probate and Trust Law Discussion List <realpropertyprobatetrustlaw@lists.kcba.org><br>
<b>Subject:</b> Re: [WSBARP] FW: deferred taxes not called out?<o:p></o:p></p>
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<p class="MsoNormal">Hi Roger,<o:p></o:p></p>
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<p class="MsoNormal">There would be a step up in basis when the decedent died, so the gain would be eliminated and there should not be an issue for the PR or estate. Gain should only apply to any value gained
<i>after</i> the decedent passed until the property was sold, if any. Unless I am missing something specific on this transaction. <o:p></o:p></p>
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<p class="MsoNormal">On Thu, Nov 3, 2022 at 3:08 PM Roger Hawkes <<a href="mailto:Roger@law-hawks.com">Roger@law-hawks.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Soon a dispute will arise regarding a title insured transaction. Probate PR did not know that decedent had deferred real estate taxes on the home that PR sold. Title company did
not call them out and escrow closed with no hiccups at all. When title company sues discharged pr for the unpaid taxes, what defenses matter?<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Roger Hawkes, WSBA # 5173<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Sky Valley Lawyers, PLLC<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Physical Address: 423 Main Street<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Mailing Address: Box 351<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Both in Sultan, WA 98294<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Phone 360 799 6438<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Email:
<a href="mailto:roger@skyvalleylawyers.com" target="_blank">roger@skyvalleylawyers.com</a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<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.***<br>
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<p class="MsoNormal">-- <o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666">Respectfully,</span><span style="font-size:9.5pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:13.5pt;font-family:"Garamond",serif;color:#44546A">Julie Martiniello, Partner</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:13.5pt;font-family:"Garamond",serif;color:#44546A">Dimension Law Group, PLLC</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Office:</span></b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A"> 206-973-3500│<b>Fax:</b> 206-577-5090</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Email: </span></b><u><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A"><a href="mailto:julie@dimensionlaw.com" target="_blank"><span style="color:#1155CC">julie@dimensionlaw.com</span></a></span></u><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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