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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Well, based on a phone call I just made to the DOR, I need to retract my earlier assertion about the tax tables. (My method of comparing the two tax tables was
defective). The DOR rep alerted me to the fact that the March tax table <u>is</u> different from February. From February 2023 to March 2023, the local tax rate for Ellensburg (Code 1902) went from 0.25% to 0.50%. The rep told me that that was the only change
to the tax forms. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">The rep also recommended that I subscribe to receive notifications about the REET by going to the link at the top of the following page:
<a href="https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax">https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">I’ll subscribe. But I’m also going to give this a try: The next time I submit to King County (and if the recording is not time sensitive), I’m going electronically
“white out” the version at the bottom of the page to see if they reject it or even notice. I’ll let you know how that goes.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">ANDERSON LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com">marka@mbaesq.com</a><br>
<a href="http://www.mbaesq.com/">www.mbaesq.com</a><b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">CONFIDENTIALITY NOTICE<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">This transmission is confidential and is intended solely for the use of the individual named recipient. It may be protected by the attorney-client privilege, work
product doctrine, or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of this communication is prohibited.
If you have received this transmission in error, please immediately notify the sender via e-mail or by telephone at (253) 327-1750 that you have received the message in error, and then delete it. Thank you.</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#002060"><o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> Mark Anderson <br>
<b>Sent:</b> 03/10/2023 10:12 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> RE: [WSBARP] REET Roulette?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">There are differences between the forms. The date at the bottom has been changed. (insert sly smiley face)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">I compared the March single location form to the February single location form and they are the same. I compared the local tax rate tables for March and February
and none of the rates changed. The only possible reason I can think of why the forms could be different would be if they messed with the calculated values.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">ANDERSON LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com">marka@mbaesq.com</a><br>
<a href="http://www.mbaesq.com/">www.mbaesq.com</a><b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">CONFIDENTIALITY NOTICE<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">This transmission is confidential and is intended solely for the use of the individual named recipient. It may be protected by the attorney-client privilege, work
product doctrine, or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of this communication is prohibited.
If you have received this transmission in error, please immediately notify the sender via e-mail or by telephone at (253) 327-1750 that you have received the message in error, and then delete it. Thank you.</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#002060"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><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">
wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>JOHN J SULLIVAN<br>
<b>Sent:</b> 03/09/2023 3:05 PM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>>;
<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBARP] REET Roulette?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">Listmates:
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">Please indulge this vent.
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">I received a call from a client this morning. A quitclaim/REET package I had mailed to the King County Recorder in mid-January was returned directly to the
client, not me, including the check for the recording/processing fee drawn on my firm account. I haven't seen the bounce form yet, but the client told me the reason was I had used a REET form that was outdated. <br>
<br>
So before returning the call I check out the situation. This was a standard conveyance of a home in Seattle into a revocable trust by a married couple, exempt under WAC 458-61A-211(2)(g). I emailed the deed and REET form to the clients in early October 2022
using the form effective at the time, issued for transactions after July 1, 2022. For reasons I do not recall, the client did not execute them until January 3, 2023. I mailed in the package with the proper fee on January 12th and a cover letter requesting
the original deed be returned to me. (Are we able to walk deeds in yet, to the new offices, or is it still April 2020 at King County?) It bounced recently and was forwarded from my clients' home in Seattle to their winter place in Palm Desert, CA. <br>
<br>
So, when I go out to the DOR webpage with REET forms, I find this: <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333"><a href="https://dor.wa.gov/forms-publications/forms-subject/real-estate-excise-tax-forms">Real estate excise tax forms | Washington Department of Revenue</a>
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">Can anyone explain to me why the DOR has issued four REET forms since the July 1, 2022 edition? I compared the five forms, including
the one I used issued for transactions after July 1, 2022. They are identical. I compared the local rates for Seattle. They are unchanged. Why is the DOR doing this, and why does it even matter on a conveyance that is exempt? Further, why for the first time
does the King County Recorder bypass me and bounce it directly to my clients? If this was a conveyance with consideration on which tax was owing maybe, just maybe, they were hoping that the clients (or their asleep at the wheel attorney) would re-submit the
January deed with a January REET form now, in March, creating a pretext for imposing interest and penalties. But this is an exempt transaction.<br>
<br>
Venting completed. Thank you. <o:p></o:p></span></p>
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<p class="MsoNormal"><strong><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">Best regards</span></strong><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">,
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">John J. Sullivan
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">Attorney
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">Lyons | Sullivan
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">10655 NE 4<sup>th</sup> Street, Suite 704
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">Bellevue, WA 98004
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333">425·451·2400 tel 425-451-7385 fax
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#333333"><a href="http://www.dljslaw.com/">www.dljslaw.com</a>
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