| The legislature finds that state and local real estate excise taxes apply to the sale of real property unless one of several statutory exceptions apply. The Legislature further finds that one such exception involves real property transferred as a result of a devise by will or inheritance. The legislature further finds that RCW 82.45.197 requires specific types of documentation to be provided to qualify for this inheritance exemption. The legislature further finds that in some cases, property passes from a decedent to a devisee or an heir with no written documentation or court record that satisfies the requirements of RCW 82.45.197. The legislature further finds that real estate excise tax does not apply to transfers of real property by operation of law, but that the process for documenting such transfers should be clarified. It is the legislature’s intent to clarify that state and local real estate excise taxes do not apply when a devisee or an heir files a lack of probate affidavit where no additional documentation exists to substantiate that the devisee or heir is legally entitled to the property as a result of a will or inheritance.
In order to receive an exemption under RCW 82.45.010 (3) (a) from the tax on real property transferred as a result of a devise by will or inheritance, the following documentation must be provided to the county treasurer:
A. If the property is being transferred under the terms of a community property agreement, a copy of the recorded agreement and a certified copy of the death certificate.
B. If the property is being transferred under the terms of a trust instrument, a certified copy of the death certificate and a copy of that portion of the trust instrument showing the authority of the grantor.
C. If the property is being transferred under the terms of a probated will, a certified copy of the letters testamentary or in the case of intestate administration, a certified copy of the letters o administration showing that the grantor is the court appointed executor, executrix, or administrator.
D. In the case of joint tenants with right of survivorship and remainder interests, a certified copy of the death certificate.
E. If the property is being transferred pursuant to a court order, a certified copy of the court order requiring the transfer, and confirming that the grantor is required to do so under the terms of the order.
F. If the community property interest of the decedent is being transferred to a surviving spouse or surviving domestic partner absent the documentation set forth, a certified copy of the death certificate and a signed lack of probate affidavit from the surviving spouse or surviving domestic partner affirming that he or she is the sole and rightful heir to the property.
G. If the real property is transferred to one or more heirs by operation of law, or transferred under a will that has not been probated, but absent the documentation set forth, a certified copy of the death certificate and a signed lack of probate affidavit affirming that the affiant or affiants are the sole and rightful heirs to the property.
H. When real property is inherited from his or her spouse or domestic partner, but never transferred title to the property into the decedent-transferor’s name, the transferee or transferees must provide a certified copy of the death certificate and a lack of probate affidavit.
I. If the property is being transferred pursuant to a transfer on death deed, a certified copy fo the death certificate.
The documentation provided to the county treasurer must also be recorded with the county auditor. |
