Treasurer
REAL ESTATE EXCISE TAX AFFIDAVIT (REETA)
Chapter
82.45 RCW imposes an excise tax on every sale of real estate in this state, at
the rate of one and twenty-eight one-hundredth percent of the selling price
(.0128).
Unless otherwise specifically exempt from tax, all sales of real property are
subject to the real estate excise tax.
Chapter 82.46 RCW authorizes counties, cities, and towns to impose additional
taxes on sales of real property based on the same incidences, collection, and
reporting methods, as applicable under chapter 82.45 RCW. Taxes imposed are due
at the time the sale occurs and are to be collected by the county treasurer upon
presentation of the documents of sale for recording in the public records, or by
the department in the case of a transfer of a controlling interest in an entity
which owns real property located in this state. This chapter provides applicable
definitions, describes tax payment, collection and reporting procedures,
explains the imposition of penalties and interest on late payment, describes
available exemptions from tax, and provides procedures for refunds of overpaid
taxes and appeals from assessments of tax.
The Excise tax rates for the county and for municipalities located within the
county are as follows:
| MUNICIPALITY |
LOCAL RATE |
STATE RATE |
COMBINED RATE |
| Albion |
0.25% |
1.28% |
1.53% |
| Colfax |
0.25% |
1.28% |
1.53% |
| Colton |
0.25% |
1.28% |
1.53% |
| Endicott |
0.25% |
1.28% |
1.53% |
| Farmington |
0.25% |
1.28% |
1.53% |
| Garfield |
0.25% |
1.28% |
1.53% |
| LaCrosse |
0.25% |
1.28% |
1.53% |
| Lamont |
0.00% |
1.28% |
1.28% |
| Malden |
0.25% |
1.28% |
1.53% |
| Oakesdale |
0.25% |
1.28% |
1.53% |
| Palouse |
0.25% |
1.28% |
1.53% |
| Pullman |
0.25% |
1.28% |
1.53% |
| Rosalia |
0.25% |
1.28% |
1.53% |
| St. John |
0.25% |
1.28% |
1.53% |
| Tekoa |
0.25% |
1.28% |
1.53% |
| Uniontown |
0.25% |
1.28% |
1.53% |
| Unincorporated |
0.25% |
1.28% |
1.53% |
A
fill-in, printable excise tax form in Adobe Acrobat (.pdf) is available for all
excise transactions:
Real Estate Excise Tax Affidavit
Mobile Home Real Estate Excise Tax Affidavit
Real Estate Excise Tax Supplemental Statement
- Computer generated forms must use a 10 pitch
courier, Arial, or OCR type A or B font in all data fields.
-
The revision date, name, address, phone number, and e-mail of the
individual or company must appear on the bottom left corner of the form.
- The form must either be printed on four part carbonless paper or have a date
and time stamp printed in the bottom right corner of the form. This is utilized
to ensure all printed versions contain the same information.
- All copies of the REETA's must be signed in the appropriate areas.
To obtain
blank affidavit and supplemental forms,
please contact the Treasurer's Office.
If
excise tax is not paid within 30 days of a sale, penalty and interest are due.
For more information on penalty and interest, please click
here.