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.

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.

Washington Administrative Code for excise tax

Washington State Department of Revenue

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.   

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.           

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

Real Estate Excise Tax Rates effective January 1 ,2020

Graduated Real Estate Excise Tax Information Washington State Department of Revenue

Graduated REET: Land Classifications & Predominant Use


Excise Tax Forms 

Real Estate Excise Tax Affidavits updated 2020 All Forms (route to DOR page) 


The Audit Process