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<p>Always easier, and normally more profitable, to comply with petit
tyranny than to fight it.</p>
<p>K. Garl Long<br>
</p>
<div class="moz-cite-prefix">On 2/23/23 12:57, Roger Hawkes wrote:<br>
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<p class="MsoNormal">Dwight: it is true that ‘knuckling under’
is less expensive in an individual case, but these kinds of
rejections are common and cost our clients many thousands,
collectively.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b>
<a class="moz-txt-link-abbreviated" href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>
<a class="moz-txt-link-rfc2396E" href="mailto:wsbarp-bounces@lists.wsbarppt.com"><wsbarp-bounces@lists.wsbarppt.com></a>
<b>On Behalf Of </b>Dwight Bickel<br>
<b>Sent:</b> Thursday, February 23, 2023 11:56 AM<br>
<b>To:</b> WSBA Real Property Listserv
<a class="moz-txt-link-rfc2396E" href="mailto:wsbarp@lists.wsbarppt.com"><wsbarp@lists.wsbarppt.com></a><br>
<b>Subject:</b> Re: [WSBARP] King Co Recording
Exasperation #1,000,____<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span
style="font-family:"Verdana",sans-serif">The local
excise tax people don’t like that clearing title regulation.
They will require use of the gift regulation. My guess is
that if you use the gift supplement form, which explains the
lack of consideration and the lack of assumption of debt, no
real estate sales tax will be required. Way easier to
“knuckle under” than to reason with, argue with, or educate
that person!<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-family:"Verdana",sans-serif"><o:p> </o:p></span></p>
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<div style="border:none;border-top:solid #E1E1E1
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <a
href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true" class="moz-txt-link-freetext">
wsbarp-bounces@lists.wsbarppt.com</a> <<a
href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true" class="moz-txt-link-freetext">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Jennifer L White<br>
<b>Sent:</b> Thursday, February 23, 2023 11:35 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a
href="mailto:wsbarp@lists.wsbarppt.com"
moz-do-not-send="true" class="moz-txt-link-freetext">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] King Co Recording Exasperation
#1,000,____<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hello fellow listserv colleagues:<o:p></o:p></p>
<p class="MsoNormal">My latest frustration with a King Co filing
rejection. <o:p>
</o:p></p>
<p class="MsoNormal">Facts: Mother, widowed, goes to buy a home.
She pays 100% of the purchase price. There is no debt. For
reasons I don’t wish to publish, at the last minute at closing
(without consultation with any advisor), Mother adds one of
her adult daughters to the title. This child did not pay even
one cent towards the purchase and I don’t believe she has ever
lived there. Mother then decides she wants her off title. No
consideration is passing to daughter to get her off title. I
prepare a QCD and ETA citing WAC 458-61A-215(1) (WAC attached
for your reference). I additionally prepare a written
narrative of the facts and have them both sign it, which is
submitted along with the ETA (as required by (3) of the WAC).
<o:p></o:p></p>
<p class="MsoNormal">Rejection: Reasoning – this is a gift.
Resubmit and use the published gift supplement form.
<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">This is NOT a gift. This is a title
clearance. Any ideas on how to approach this problem other
than knuckling under and re-submitting it as ‘required’ by
this county minion?
<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="Default"> <o:p></o:p></p>
<p class="Default"><b><span style="font-size:11.5pt">WAC
458-61A-215 Clearing or exiting title, and additions to
title.
</span></b><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">(1) </span>
<b><span style="font-size:11.5pt">Introduction. </span></b><span
style="font-size:11.5pt;background:yellow;mso-highlight:yellow">The real
estate excise tax does not apply to quitclaim deeds given
for the sole purpose of clearing title if no consideration
passes otherwise.</span><span style="font-size:11.5pt"> This
rule does not apply to deeds executed for the purpose of
adding persons to title, except in cases of persons added to
title for co-signing security purposes only.</span><o:p></o:p></p>
<p class="Default"><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">(2)
</span><b><span style="font-size:11.5pt">Examples. </span></b><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">The following examples,
<span style="background:yellow;mso-highlight:yellow">while
not exhaustive, illustrate some of the circumstances</span>
in which a transfer of real property may or may not qualify
for exemption under this rule. These examples should be used
only as a general guide. The taxability of each transaction
must be determined after a review of all the facts and
circumstances.</span><o:p></o:p></p>
<p class="Default"><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">(a) An exiting minority partner gives the
partnership a quitclaim deed for the purpose of removing any
presumptive interest. This trans-fer is exempt from real
estate excise tax under this rule.</span><o:p></o:p></p>
<p class="Default"><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">(b) An heir to an estate gives the estate a
quitclaim deed for the purpose of removing any presumptive
interest they have in the es-tate. This transfer is exempt
under this rule.</span><o:p></o:p></p>
<p class="Default"><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">(c) A developer deeds greenbelts, streets or
common areas in a development to the homeowners association
upon completion of the de-velopment and under the terms and
covenants of the development. This transfer is exempt under
this rule.</span><o:p></o:p></p>
<p class="Default"><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">(d) Joseph owns a residence and goes to a bank
to refinance. His credit is not good enough to obtain the
new loan in his name only, but he can qualify if he obtains
a co-signor/co-borrower. Joseph's parents agree to co-sign
the loan. The bank requests that the parents also go on
title with Joseph, and he quitclaims a half interest to his
pa-rents. Although the deed may be phrased as a gift to his
parents, the deed acts as a security interest for his
parents in the event Joseph defaults. The addition of
Joseph's parents to the title is exempt un-der this rule,
provided Joseph makes all the mortgage payments, and Joseph
receives no consideration from his parents for the transfer.</span><o:p></o:p></p>
<p class="Default"><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">(e) The parents described in (d) of this
subsection who have been on title with their child are now
issuing a quitclaim deed to Joseph to exit title. Joseph has
now paid off or refinanced the mortgage in his name only.
The parents' intention was to go on title as "co-si-gnors"
only, not as co-purchasers of the property, and they have
not made any payments toward the repayment of the loan. This
transfer is exempt under this rule.</span><o:p></o:p></p>
<p class="Default"><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">(3)
</span><b><span style="font-size:11.5pt">Documentation. </span></b><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">In order to claim this exemption, a narrative
that explains the nature of the clearance of, or addition to
title must be available and provided to the county treasurer
or the depart-ment upon request. The narrative must be
signed by both grantor and grantee, or agents of either, and
attached to the real estate excise tax affidavit.</span><o:p></o:p></p>
<p class="MsoNormal"><span
style="font-size:11.5pt;font-family:"Courier New
PSMT"">[Statutory Authority: RCW 82.45.150, 82.32.300,
and 82.01.060. WSR 14-06-060, § 458-61A-215, filed 2/28/14,
effective 3/31/14. Statutory Authority: RCW 82.32.300,
82.01.060(2), and 82.45.15</span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Script MT
Bold"">Jennifer L. White, Esq.</span>
<o:p></o:p></p>
<p class="MsoNormal"><img style="width:1.0952in;height:1.0952in"
id="Picture_x0020_1"
src="cid:part1.oCtaDGDt.OlR8voiS@longlaw.biz" class=""
width="105" height="105" border="0"><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-family:"Arial
Rounded MT Bold",sans-serif"><a
href="mailto:jen@appletreelaw.com"
moz-do-not-send="true"><span style="font-style:normal">jen@appletreelaw.com</span></a></span></i><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial
Rounded MT Bold",sans-serif">2200 S 76<sup>th</sup> Ave</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial
Rounded MT Bold",sans-serif">Yakima, WA 98903</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial
Rounded MT Bold",sans-serif">509.225.9813</span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<br>
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<pre class="moz-quote-pre" wrap="">***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.***
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