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<p class="MsoNormal">Mario,<o:p></o:p></p>
<p class="MsoNormal">Mobile home transfers are sales of real property as defined by RCW 82.45.010(r), are subject to the Real Estate Excise Tax, and therefore require a Real Estate Excise Tax Affidavit. There is a special REETA for mobile homes
<a href="https://dor.wa.gov/sites/default/files/2022-02/84-0003_2020.pdf">https://dor.wa.gov/sites/default/files/2022-02/84-0003_2020.pdf</a><o:p></o:p></p>
<p class="MsoNormal">From your facts, it appears there are multiple transfers occurring. You mention a Small Estate Affidavit, which would need a REETA citing to WAC 458-61A-202(i) for exemption. Then you mention a gift to a friend. That has a different exemption
WAC 458-61A-201. You probably also need a gift supplement REETA (<a href="https://dor.wa.gov/sites/default/files/2022-02/RealEstExTxSpplmtlStmt.pdf">https://dor.wa.gov/sites/default/files/2022-02/RealEstExTxSpplmtlStmt.pdf</a>) and cite to the specific subsection
whether there is any debt on the property.<o:p></o:p></p>
<p class="MsoNormal">I’ve done a few mobile home transfers before the pandemic, and typically this would require visiting the Treasurer to submit the WAC and getting the tax receipt, then submitting the tax receipt with bill of sale and title to DOL to have
it reissued to the buyer/transferee. Admittedly I have not done this recently, as most of the mobile homes I work with have the vehicle title eliminated, which is just a routine real estate conveyance.
<o:p></o:p></p>
<p class="MsoNormal">If the private licensing office won’t do it, try an official DOL office. They will have more experience with these nonroutine transactions. I think the client’s problem was that he did not obtain the tax receipt from the county treasurer
before going to DOL.<o:p></o:p></p>
<p class="MsoNormal">This website seems to discuss the process consistent with my experience
<a href="https://www.mobilehomeinvesting.net/washington-mobile-home-title-transfer/">
https://www.mobilehomeinvesting.net/washington-mobile-home-title-transfer/</a><o:p></o:p></p>
<p class="MsoNormal">Best, <o:p></o:p></p>
<p class="MsoNormal">Nick<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">Nicholas Pleasants | Shareholder
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<p class="MsoNormal"><span style="color:#70AD47"><o:p> </o:p></span></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>Mario Ledesma, Attorney<br>
<b>Sent:</b> Tuesday, March 21, 2023 1:22 PM<br>
<b>To:</b> wsbarp@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBARP] Small Estate Affidavit<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:10.0pt;font-family:"Arial",sans-serif;color:black">Hello Listmates,
<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:black"><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:black">I just did a Small Estate Affidavit for a client who met all of the requirements under RCW 11.62.010. I was surprised to learn that when my client provided this documentation
to the local private licensing department to transfer a mobile home (gift) to a friend, he said licensing told him they didn't do this and referred him to the county auditor's office. My client told me when he presented his documentation to the auditor's
office they acted like they didn't know what to do and told him to complete an excise tax affidavit which he brought to me. <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:black"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">I've never heard of someone (I surely haven't) having to pay excise tax to transfer a mobile home assessed at $18K. Also, if the licensing
person couldn't transfer this mobile home, who does? Am I missing something? <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:black">Thank you for your assistance. <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:black"><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:black">Regards,<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:black">Mario Ledesma<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:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">LEDESMA LAW OFFICES PLLC</span></i></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><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:black">Licensed in Washington and Oregon<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:black">P. O. Box 1305 <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:black">Richland, Washington 99352<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:black">Tel: 509.946.1248<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:black"><a href="mailto:Ledesmalawoffice@aol.com">Ledesmalawoffice@aol.com</a><o:p></o:p></span></p>
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