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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">For those of you who might be new to this, I offer the following. To make sure you are using the most current forms for the Department of Revenue, go to the Real
Estate Excise Tax Forms page (<a href="https://dor.wa.gov/forms-publications/forms-subject/real-estate-excise-tax-forms">https://dor.wa.gov/forms-publications/forms-subject/real-estate-excise-tax-forms</a>), and select the drop down menu that matches the date
of your transaction. Each drop-down list contains links to the appropriate forms for the time period applicable to your transaction.<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">Also, this last Tuesday, the Department of Revenue issued the following notice regarding amendments to Real Estate Excise Tax Affidavits:<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="color:white">Amended REET Affidavits</span></b><o:p></o:p></p>
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<p class="MsoNormal"><span style="color:black">It has come to the attention of the department that due to technological constraints, many counties are unable to process amended affidavits which
<b>increase the selling price</b> from the originally submitted affidavit. Specifically, some county systems are unable to correctly calculate the graduated state portion of REET on the amended selling price. If in doubt, contact the county treasurer’s office
directly.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">Example:</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">Originally submitted affidavit selling price: $800,000 Corrected selling price: $875,000</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">The additional $75,000 should be calculated in the second state threshold of 1.28%. However, the additional $75,000 is submitted on an amended affidavit as the only amount due so REET is calculated on the first
threshold of 1.1%. This results in the incorrect amount of tax collected.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">To alleviate this issue, the department has created a “REET Amended Affidavit Certification”. This form is available on the
<a href="https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsInVybCI6Imh0dHBzOi8vZG9yLndhLmdvdi9mb3Jtcy1wdWJsaWNhdGlvbnMvZm9ybXMtc3ViamVjdC9yZWFsLWVzdGF0ZS1leGNpc2UtdGF4LWZvcm1zIiwiYnVsbGV0aW5faWQiOiIyMDI0MDMxOS45MjAzOTE4MSJ9.pWun9YlqEdRTJ7Jm7rfDnQ-oAAUADWRgNOuG12A4bwE/s/1190041153/br/239091137636-l" target="_blank">
REET forms page</a> under “Additional documents”.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">If the county is unable to collect the correct tax on an
<b>increased selling price, </b>submit this fully completed form with a copy of the amended affidavit showing the correct selling price to the county treasurer’s office. Write “Amended” across the top of the affidavit.
<b>The county will not collect payment</b>.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">The county will then process this in their system using exemption code 458-61A-215(1) and forward copies of all documents to the REET team email box. The department will process the amended affidavit and issue
a notice of balance due to the contact listed (taxpayer, escrow, attorney, etc.) on the certification form. </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">Payment will be made directly to the department.</span><o:p></o:p></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>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">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"><span style="color:#002060">marka@mbaesq.com</span></a><br>
<a href="http://www.mbaesq.com/"><span style="color:#002060">www.mbaesq.com</span></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.<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"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Jan Kelly<br>
<b>Sent:</b> Friday, March 22, 2024 8:37 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] Fwd: Real Estate Excise Tax Rate Change Notice<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Good morning,<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">There is a new REET form to use starting April 1st (not an April Fool's joke). See below.<o:p></o:p></p>
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<div>
<p class="MsoNormal">---------- Forwarded message ---------<br>
From: <strong><span style="font-family:"Aptos",sans-serif">Washington Department of Revenue</span></strong> <<a href="mailto:WADOR@public.govdelivery.com">WADOR@public.govdelivery.com</a>><br>
Date: Fri, Mar 22, 2024 at 8:09<span style="font-family:"Arial",sans-serif"> </span>AM<br>
Subject: Real Estate Excise Tax Rate Change Notice<br>
To: <<a href="mailto:jan@jankellylaw.com">jan@jankellylaw.com</a>><o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><o:p> </o:p></p>
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<p align="center" style="margin:0in;text-align:center"><a name="m_3811653589701884472_gd_top"></a><span style="font-size:8.5pt;font-family:"Arial",sans-serif;color:#444444"><a href="https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDAsInVyaSI6ImJwMjpjbGljayIsInVybCI6Imh0dHBzOi8vY29udGVudC5nb3ZkZWxpdmVyeS5jb20vYWNjb3VudHMvV0FET1IvYnVsbGV0aW5zLzM5MWFkNzQiLCJidWxsZXRpbl9pZCI6IjIwMjQwMzIyLjkyMjE5MDIxIn0._v9uItNI7nKe-W9cqVVRpyxmkXfwTniRaJlhGtYfH2E/s/2965034506/br/239313810763-l" target="_blank"><span style="color:#444444">View
as a webpage / Share</span></a><o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="color:black"><img border="0" width="599" height="122" style="width:6.2395in;height:1.2708in" id="_x0000_i1043" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2020/08/3617574/bg_original.png" alt="Washington State Department of Revenue"></span><o:p></o:p></p>
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<p align="center" style="margin:0in;text-align:center"><strong><span style="font-size:15.0pt;font-family:"Arial",sans-serif;color:white">City of Toledo and Asotin City REET Rate Changes
</span></strong><span style="font-size:15.0pt;font-family:"Arial",sans-serif;color:white"><o:p></o:p></span></p>
<p align="center" style="margin:0in;text-align:center"><strong><span style="font-size:15.0pt;font-family:"Arial",sans-serif;color:white">Effective April 1, 2024</span></strong><span style="font-size:15.0pt;font-family:"Arial",sans-serif;color:white"><o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">The <strong>
<span style="font-family:"Arial",sans-serif">City of Toledo (LSU 2107) </span></strong>is adding an additional 0.25 percent (0.0025) bringing their current REET rate to 0.50 percent (0.0050), effective April 1, 2024.<o:p></o:p></span></p>
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<strong><span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">Asotin City (LSU 0201)</span></strong><span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black"> is decreasing their rate by 0.50 percent (0.0050) bringing their
current REET rate to 0.25 percent (0.0025), effective April 1, 2024.<o:p></o:p></span></p>
<p style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:11.25pt;margin-left:0in">
<span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">Please access the updated affidavits found <a href="https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDEsInVyaSI6ImJwMjpjbGljayIsInVybCI6Imh0dHBzOi8vZG9yLndhLmdvdi9mb3Jtcy1wdWJsaWNhdGlvbnMvZm9ybXMtc3ViamVjdC9yZWFsLWVzdGF0ZS1leGNpc2UtdGF4LWZvcm1zIiwiYnVsbGV0aW5faWQiOiIyMDI0MDMyMi45MjIxOTAyMSJ9.OmBq_Gtvz4JSMn8CmwfgqBhJ3A8XX4DFAfOzMTILFG8/s/2965034506/br/239313810763-l" target="_blank"><span style="color:#0071BC">here</span></a>
on or after April 1, 2024.<o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">If you have any questions, call the Department of Revenue at 360-704-5905.<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><a href="https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDIsInVyaSI6ImJwMjpjbGljayIsInVybCI6Imh0dHBzOi8vd3d3LmRvci53YS5nb3Yvc3VydmV5IiwiYnVsbGV0aW5faWQiOiIyMDI0MDMyMi45MjIxOTAyMSJ9.W6SxUZfBwVaiW81gYmqgHKIe-RL-ZysjjO50Bhlbzqs/s/2965034506/br/239313810763-l" target="_blank"><span style="color:#0071BC;text-decoration:none"><img border="0" width="129" height="101" style="width:1.3437in;height:1.052in" id="_x0000_i1042" src="https://content.govdelivery.com/attachments/fancy_images/WADOR/2020/08/3609888/survey-icon-foot_original.png" alt="Survey icon"></span></a><o:p></o:p></p>
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<span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666">Let us know at
<a href="https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDMsInVyaSI6ImJwMjpjbGljayIsInVybCI6Imh0dHBzOi8vd3d3LmRvci53YS5nb3Yvc3VydmV5PyIsImJ1bGxldGluX2lkIjoiMjAyNDAzMjIuOTIyMTkwMjEifQ.UOfnilTRP5dz3x8NgegKfY2D5lHwpbqT0-zUlkY-JBk/s/2965034506/br/239313810763-l" target="_blank">
<span style="color:#0071BC">dor.wa.gov/survey</span></a><o:p></o:p></span></p>
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<span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#666666">Stay connected with the
<a href="https://lnks.gd/l/eyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMDQsInVyaSI6ImJwMjpjbGljayIsInVybCI6Imh0dHBzOi8vZG9yLndhLmdvdi8iLCJidWxsZXRpbl9pZCI6IjIwMjQwMzIyLjkyMjE5MDIxIn0.T5uKn2QVcfxTi3Es1GR39IgosDk-e5ZxgUaQgsSwLZU/s/2965034506/br/239313810763-l" target="_blank">
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<p><i><span style="font-family:"Verdana",sans-serif;color:black">Jan Kelly, JD/MBA<br>
</span></i><span style="font-family:"Verdana",sans-serif;color:black">Attorney at Law
</span><o:p></o:p></p>
<p style="margin-bottom:12.0pt"><span style="font-family:"Verdana",sans-serif;color:black">J</span>K Law<br>
PO Box 1964<br>
Poulsbo, WA 98370<br>
Direct Line (702) 338-6733<o:p></o:p></p>
<p><i><span style="font-family:"Verdana",sans-serif;color:black">Licensed in Nevada and Washington</span></i><span style="font-family:"Verdana",sans-serif;color:black">.</span><o:p></o:p></p>
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