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Excise Tax

Chapter 82.45 RCW imposes an excise tax on every sale of property in this state at the rate of one and twenty-eight one-hundredths percent of the selling price. Unless otherwise specifically exempt from tax, all sales are subject to the excise tax. Chapter 82.46 RCW authorizes counties, cities and towns to impose additional taxes on sales based on the same incidence, collections and reporting methods, as applicable under chapter 82.45 RCW. The 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 0in 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.

Print Your Own Affidavit Each deed must be accompanied by the Real Estate Excise Tax Affidavit (Form 84 0001A) 6-29-05. These forms are a 4 part pre-carbon form. They may be obtained from any title company, bank, escrow company, state or county agency dealing with real estate sales. Affidavits must have original signatures. No faxed or e-mailed affidavits will be accepted. We have provided an online version of the Real Estate Excise Tax Affidavit, which requires that you have installed the free Adobe Reader. This form must be printed on legal size paper (8.5" x 14"). Nature of transfer may require completion of REAL ESTATE EXCISE TAX SUPPLEMENTAL STATEMENT in addition to the affidavit. Please complete enclosed statement if applicable.

Prior to recording, a REAL ESTATE EXCISE TAX AFFIDAVIT must be completed and submitted with the ORIGINAL DOCUMENT, (Xerox or fax copies not acceptable) to the SAN JUAN COUNTY TREASURER for processing. Please be sure to read reverse side of new affidavit forms.

When real estate excise tax is EXEMPT, there is a $10.00 processing fee applied to the excise affidavit. Please remit a separate check made payable to the San Juan County Treasurer in the amount of $10.00 per affidavit.

Please include a check, made payable the San Juan County Auditor for recording fee. (Do not combine this amount with processing fee to the Treasurer.)

If exemption is claimed, you must provide the correct WAC NUMBER AND TITLE located at question #6 on the excise tax affidavit. If you are unable to locate the WAC number and title, please call the San Juan County Treasurer at the above telephone number for correct WAC information.

Excise tax is 1.78% of the gross sale price.( 1.28% Washington State, .50% San Juan County) If sale is located within the city limits of Friday Harbor, LOCAL EXCISE TAX of .50% is collected for the Town of Friday Harbor making the total tax 1.78%. In addition, San Juan County collects 1% of the gross sale price for conservation landbank tax. An additional $5.00 fee will be added to each sale for the State of Washington Technology fee.

The COMPLETE LEGAL DESCRIPTION of the property must be included on the affidavit, or FOUR copies of the legal attached to the affidavit.

Both GRANTOR(s) and GRANTEE(s) must sign tax affidavit and supplemental statement. Signatures on supplemental must be notarized only if under item #2 or #3.

When using WAC #458-61A-201 (GIFTS), a completed Supplemental statement signed by both Grantor and Grantee must be submitted with the Real Estate Tax Affidavit per Department of Revenue, effective 3/3/94.Original signatures only, agents may not sign.

When transferring ownership of a mobile home that is not being moved from its current location, a Mobile Home Real Estate Tax Affidavit is required. An additional $5.00 fee will be added to each sale for the State of Washington Technology fee.