Real Estate Excise Tax

Real estate excise tax rates changed to a tiered/graduated rate system effective January 1, 2020, under ESSB 5998.

The county treasurer’s office acts as an agent for the Department of Revenue for collections excise tax. 

All transfers of property require a Real Estate Excise Tax Affidavit to be completed and filed with the treasurer’s office, along with a conveyance document (deed) that must be presented to the treasurer’s office for processing and collection of excise tax or fees.

Excise tax is due 30 days from the date of the sale and is collected by the treasurer’s office. Our office will not accept incomplete affidavit forms, nor can we provide legal advice as to how to complete them.

All Real Estate Excise Tax transactions processed by the treasurer’s office are sent to and reviewed by the Washington State Department of Revenue.

For transfers of land that qualifies as Current Use, an additional form is required to continue receiving special tax classifications.  Please contact the County Assessor’s Office if you have questions or require further information.

You may obtain a copy of the Real Estate Excise Tax Affidavit (REETA), and all other REET forms, including Mobile Home, and Supplemental Statements by visiting WA DOR Real estate excise tax or by clicking one of the links at the bottom of this page. Please be careful that you don’t reduce the print and/or form size when printing these documents from the Department of Revenue website. We will only accept completed affidavits that are legal size (8.5" x 14"). Attachments that may be necessary to complete your property transfer may be presented on standard letter size paper (8.5 x 11").

Gifting Property

There is a Real Estate Gift Supplemental Statement that must be signed by both parties and must accompany a completed Real Estate Excise Tax Affidavit. These documents are filed in the treasurer’s office and are subject to a minimum filing fee of $10.00 if there are no taxes due.

Transfer of Mobile Homes

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 transaction processing fee will be added for each transaction.

Graduated State REET Rates - Revised January 1, 2023
Sale price thresholdsTax Rate
$525,000 or less1.10%
$525,000.01 - $1,525,0001.28%
$1,525,000.01 - $3,025,0002.75%
$3,025,000.01 or more3.00%

Local RatesTax Rate
San Juan County Capital Projects0.50%
San Juan County Housing0.50%
Conservation Land Bank1.00%

Real Estate Excise Tax forms

Real Property Affidavit - single location (transactions January 1, 2023 and thereafter)

Real Property Affidavit - multiple locations (transactions January 1, 2023 and thereafter)

Real Property Affidavit – single location (transactions January 1, 2020 - December 31, 2022)

Real Property Affidavit – multiple locations (transactions January 1, 2020 - December 31, 2022)  

Supplement – Exemption Transactions 

Mobile/Manufactured Homes (for transactions January 1, 2020 or thereafter) 

Additional Affidavit Forms on Department of Revenue website 

How to determine land classification and predominant use (ETA 3215) 

Predominant use calculator

Other Helpful Information

Revised Code of Washington (RCW) on Deeds of Conveyance

Washington State Bar Association

Real Estate Excise Tax Audit Process