Excise Tax

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

Effective January 1, 2020, pursuant to ESSB 5998, Chapter 242, Laws of 2019, sales of real property are subject to graduated REET rates, with the exception of sales of real property classified as either "agricultural land" or "timberland," which remain subject to a REET of 1.28 percent.  Please see below for information on Graduated REET.

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 until December 31, 2019

Washington Administrative Code for excise tax

Real Estate Excise Tax Exemption for Self-Help Housing Developments

Graduated Excise Tax Forms effective January 1, 2020

Effective January 1, 2020, sales of real property located in Washington are subject to a graduated real estate excise tax (REET) rate.  The graduated state REET rates replace the previous flat state REET rate.   

The following state REET rates will apply effective January 1, 2020:

Sales price thresholds                                     Tax Rate
$500,000 or less                                                   1.10%
$500,000.01 - $1,500,000                                 1.28%
$1,500,000.01-$3,000,000                                2.75%      
$3,000,000.01 or more                                      3.00%            

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.                                                     

Real Estate Excise Tax Rates effective January 1 ,2020

Graduated Real Estate Excise Tax Information Washington State Department of Revenue

Real Estate Excise Tax Affidavit January 1, 2020 (Fill in form)

Graduated REET: Land Classifications & Predominant Use


Excise Tax Forms until December 31, 2019

Excise Tax Forms (route to DOR page) 

Real Estate Excise Tax Affidavit 2019 (Fill in form)

Real Estate Excise Tax Affidavit 2019 (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