Excise Tax

County treasurers offices act as agents for the Department of Revenue for collecting excise tax.

Chapter 82.45 RCW imposes an excise tax on every boundary line adjustment or transfer of ownership for real property or mobile homes located in Washington State. Such transactions require a Real Estate/Mobile Home Excise Tax Affidavit.

The state portion of excise tax is 1.28%. Local tax portion is .25%, except inside the city limits of Woodland. Woodland City, tax code 900, has a local tax portion of .50%. All affidavits have a processing fee of $5.00.

If an exemption from excise tax is claimed through the WAC 458-61a series, the minimum processing fee is $10.00. The minimum payment of excise tax for a taxable transaction is $10.00.

Real Estate Excise Tax Rates

Washington Administrative Code for excise tax

Real Estate Excise Tax Exemption for Self-Help Housing Developments

Excise Tax Forms

Excise Tax Forms (route to DOR page) 

Real Estate Excise Tax Affidavit (Fill in form)

Real Estate Excise Tax Affidavit (blank form)

Mobile Home Excise Tax Affidavit (Fill in form)

Mobile Home Excise Tax Affidavit (Blank Form)

Supplemental Affidavit for Gift, Date of Sale claim, or IRS Tax Deferred Exchange

Department of Revenue Lack of Probate Affidavit

The Audit Process