How to Fill Out Washington Form REET 84-0001a (w/Examples) + FAQs

Washington Form REET 84-0001a is the Real Estate Excise Tax Affidavit that buyers, sellers, and their representatives must file with the county treasurer whenever real property changes hands in Washington State. The form reports the sale price, identifies the parties, and either calculates the graduated real estate excise tax under RCW 82.45 or claims a specific exemption under WAC 458-61A.

Filing this affidavit is not optional, and a small mistake can stall your deed recording for weeks. Washington county treasurers process more than 200,000 REET affidavits a year, and the Department of Revenue reports that roughly 1 in 8 paper affidavits gets kicked back for missing parcel numbers, missing tax codes, or math errors on the graduated rate calculation.

Here is what this guide will give you:

• 📋 A line-by-line walkthrough of every box on REET 84-0001a so you do not guess on a single field.
• 🧾 Three full filled-out examples covering a residential sale, a family gift deed, and an inherited property transfer.
• 💰 A clear breakdown of the four graduated state rates, the local REET add-on, and the $5 technology and $5 processing fees.
• ⚖️ The exact statutes and WAC exemption codes you must cite to claim a tax-exempt transfer.
• 🚫 The 10 most common mistakes that get affidavits rejected, plus how to avoid each one.

What the Form Is and Who Must File It

Form REET 84-0001a is the official paper affidavit that documents a sale or transfer of real estate located in Washington State. It is the companion document to the deed, and the county treasurer will not stamp the deed for recording until the affidavit is signed, complete, and the tax is paid. The form is published by the Washington State Department of Revenue under authority of RCW 82.45.150, and the current revision date is printed in the lower-left corner of page 1.

Anyone who transfers a present ownership interest in Washington real estate must file this affidavit. That covers traditional cash sales, financed purchases, contract sales, gift deeds, quitclaim deeds, deeds in lieu of foreclosure, and most transfers into and out of trusts. The seller (grantor) and the buyer (grantee) both sign, but in practice the closing agent, escrow officer, or attorney usually prepares the form. If you are filing without an escrow company, you are the preparer, and your name goes in the preparer block.

Three groups commonly miss the filing requirement. The first is families using a quitclaim deed to add a spouse or child to title, who often think no tax means no form. The second is LLC owners who transfer 50% or more of the controlling interest in a real estate holding company, which triggers a separate controlling interest transfer return but still requires careful documentation. The third is heirs who inherit property by will or intestate succession and must file to claim the inheritance exemption under WAC 458-61A-202.

Before You Start: Documents and Information You Need

Gather every document below before you open the affidavit. A missing parcel number or unsigned excise tax exemption code is the most common reason a county treasurer rejects a filing at the counter. Each item below explains why it matters and what happens if you skip it.

• The signed deed (statutory warranty, bargain and sale, quitclaim, or personal representative’s deed). Without the deed, the treasurer has nothing to record, and the affidavit cannot be matched to a transfer.
• The 10- to 16-digit parcel or tax account number. Find it on your most recent property tax statement or your county assessor’s parcel viewer. A wrong parcel number routes the tax to the wrong account and triggers a refund cycle that can take 90 days.
• The full legal description of the property. Lot, block, plat, or metes and bounds — copy it verbatim from the deed. Treasurers reject “see attached” alone if no exhibit is stapled.
• The street address and abbreviated legal description. Both are required even when the legal description is attached.
• The total sale price or fair market value. For gifts and non-arm’s-length transfers, use the county assessor’s most recent assessed value as a defensible proxy.
• Personal property allocation. If the sale included appliances, furniture, or equipment, you must subtract that amount from the taxable price. Without an allocation, the entire price is taxed at real property rates.
• The WAC exemption code (only if claiming an exemption). Pull the exact citation from WAC 458-61A. Writing “gift” is not enough; you must write WAC 458-61A-201.
• Government-issued ID for every signer. The notary on the affidavit will check it.
• Payment for the tax and fees in the form your county treasurer accepts (cashier’s check is universally safe; personal checks are sometimes refused).
• The supplemental statement if any exemption is claimed; many counties require the REET Supplemental Statement attached behind page 2.

Where to Get the Form and How to Access It

The official paper version of REET 84-0001a lives on the Department of Revenue’s real estate excise tax forms page. Download the PDF directly so you get the current revision; printing an outdated copy from a third-party site is a common source of rejected filings because field numbering and the graduated rate brackets have changed since 2020.

Most filers in 2026 use the state’s online filing system, eREET, which generates the same affidavit electronically and routes it to the county treasurer for review. eREET requires a SecureAccess Washington (SAW) account, but it cuts processing time from days to minutes and flags math errors before submission. Paper Form 84-0001a is still accepted at every county, and remains required for some exempt transfers, controlling interest transfers, and any filing where supporting documents do not scan cleanly.

You can also pick up a paper copy at the county treasurer’s office where the property is located. King, Pierce, Snohomish, Spokane, and Clark county treasurers each maintain their own filing windows with slightly different counter-day hours, accepted payment methods, and document order requirements, so check the county page before you drive over. Some counties (such as King County) require the affidavit be filed in person if the deed is being recorded the same day.

Step-by-Step: How to Fill Out REET 84-0001a Line by Line

REET 84-0001a is two pages with numbered sections. Work through each section in the order printed on the form. Use blue or black ink, print legibly in capital letters, and never use correction fluid — strike through and initial any change.

Section 1: Name and Address of Taxpayer/Seller (Grantor)

This box asks for the name and mailing address of the person or entity selling or transferring the property. Print the seller’s full legal name exactly as it appears on the existing deed, followed by the mailing address where the seller wants future correspondence. If there are multiple sellers, list every name; attach a continuation sheet if you run out of room.

For example, Maria Lopez sells her Tacoma rental and writes MARIA G. LOPEZ, 412 N PINE ST, TACOMA, WA 98403. If Maria holds title with her husband, both names go on the line in the same order they appear on the recorded deed.

A common nuance is selling under a trust or LLC. The taxpayer is the legal entity, not the trustee personally — write LOPEZ FAMILY REVOCABLE LIVING TRUST DATED 06/12/2018, not Maria Lopez, Trustee. The most common mistake here is using a nickname or a maiden name that does not match the recorded deed; the consequence is a chain-of-title break that the title insurer will refuse to insure around. A frequent misconception is that the address must be the property address — it does not; it is the seller’s forwarding address.

Section 2: Name and Address of Buyer (Grantee)

This box captures the buyer or transferee. Print the buyer’s full legal name and the mailing address where the next property tax statement should be sent under RCW 84.40.045. Multiple buyers each get listed, with vesting language (e.g., as joint tenants with right of survivorship or as tenants in common) copied directly from the deed.

For example, Daniel Kim and Joon-Ah Kim, husband and wife take title to the Tacoma rental and write DANIEL S. KIM AND JOON-AH KIM, HUSBAND AND WIFE, 8821 SE 42ND ST, MERCER ISLAND, WA 98040.

The edge case worth flagging is the buyer who plans to occupy the home but uses a separate mailing address for tax bills — that is fine, and the address here governs where the assessor sends statements. The most common mistake is leaving this address blank because the buyers plan to update it later; the consequence is the next property tax bill goes to the seller’s old address and the buyer pays late penalties. The misconception is that the buyer’s name must include “Mr.” or “Mrs.” — formal titles do not belong on a deed-related document.

Section 3: Send All Property Tax Correspondence To

This block tells the county assessor where to mail tax statements. If correspondence should go to the buyer in Section 2, simply check the box marked Same as Buyer/Grantee. Otherwise, fill in the alternate name and address — typical when a lender escrows taxes or a property manager collects them.

For example, if Wells Fargo Home Mortgage will escrow the Kims’ taxes, write WELLS FARGO HOME MORTGAGE, ATTN: TAX DEPT, PO BOX 10335, DES MOINES, IA 50306.

The nuance is that lenders frequently change tax-servicing addresses, so use the address on your most recent loan estimate, not an old one from a refinance. The common mistake is forgetting to check the Same as Buyer/Grantee box and leaving the entire section blank, which forces the treasurer to call you for clarification before recording. The misconception is that the lender automatically gives the assessor the correct address — they do not; this affidavit is the official record.

Section 4: List Assessor’s Property Tax Parcel Account Number(s)

Enter every parcel or tax account number affected by this transfer. Each county formats parcel numbers differently — King County uses 10 digits, Pierce County uses 10 digits with no dashes on the affidavit, Spokane County uses 8 digits, and Snohomish County uses 14. Pull the exact number from the most recent property tax statement.

For example, the Tacoma rental’s Pierce County parcel is 6020000123, so Maria writes 6020000123 in the first line.

If the sale includes more than one parcel (a house with an adjoining lot, for instance), list every parcel and note whether the sale price is allocated among them. The common mistake is writing the address instead of the parcel number; the treasurer cannot post tax payments to an address. The misconception is that the abbreviated tax number on a refinance HUD statement is the parcel number — often it is not, so always cross-check with the assessor.

Section 5: Street Address of Property and Section 6: Abbreviated Legal Description

Section 5 is the property’s street address (or, for raw land, a directional description). Section 6 is the abbreviated legal — for platted property write LOT 7, BLOCK 3, ROYAL OAKS DIV 2; for unplatted property write the section, township, and range with the smallest fraction (SW1/4 SW1/4 SEC 14 T20N R3E W.M.).

For example, Maria writes 412 N PINE ST, TACOMA, WA 98403 in Section 5 and LOT 14, BLOCK 6, MAP OF NORTH TACOMA in Section 6.

The nuance is that the full legal description still must be on the deed itself or on an Exhibit A attached to the affidavit; the abbreviated legal alone is not enough for recording under RCW 65.04.045. The common mistake is copying the legal from a tax statement that uses surveyor shorthand the recorder cannot accept; the consequence is the deed gets recorded but indexed wrong, breaking future title searches. The misconception is that the address is the legal description — addresses change, legal descriptions do not.

Section 7: Is This Property Currently Designated, Classified, or Receiving Tax Benefits?

This block asks whether the property is enrolled in Open Space, Farm and Agricultural, or Designated Forest Land under chapters 84.33 and 84.34 RCW, or in the senior citizen/disabled exemption program. Check Yes or No. If yes, the buyer must sign a Notice of Continuance or pay the deferred taxes plus interest at closing.

For example, if Maria’s rental is not in any program, she checks No. If the property were in current-use farmland, the Kims would check Yes and either sign the continuance or accept a back-tax bill of up to seven years.

The nuance is that even small acreage can be enrolled — a 1-acre rural parcel may carry forest-land designation. The common mistake is checking No when the property is in fact enrolled; the consequence is the assessor reverses the classification and bills the seller for back taxes, interest, and a 20% penalty. The misconception is that current-use status follows the seller — it follows the parcel.

Section 8: Select Reason for Exemption (WAC Citation Required)

If the transfer is exempt from REET, write the precise WAC citation here. Common codes include WAC 458-61A-201 for gifts, WAC 458-61A-202 for inheritance, WAC 458-61A-203 for transfers between spouses incident to divorce, and WAC 458-61A-211 for IRS section 1031 exchanges.

For example, when James Reilly gifts a rental to his daughter with no consideration and no debt assumption, he writes WAC 458-61A-201 — GIFT, NO CONSIDERATION in this block.

The nuance is that an exemption is allowed only when no consideration changes hands, including no debt assumption. If the daughter takes the property subject to a $200,000 mortgage, the transfer is partially taxable on the $200,000. The common mistake is writing “gift” without the WAC code; the consequence is the treasurer treats the transfer as taxable at full assessed value. The misconception is that any family transfer is exempt — it is not; only specific scenarios in WAC 458-61A qualify.

Section 9: Type of Document

Check the box that matches the deed: Statutory Warranty Deed, Bargain and Sale Deed, Quitclaim Deed, Personal Representative’s Deed, Trustee’s Deed, Real Estate Contract, or Other. The deed type drives how the treasurer codes the transaction in the state grantor-grantee index.

For example, Maria’s arm’s-length sale to the Kims uses a Statutory Warranty Deed, so she checks that box. James’s family gift uses a Quitclaim Deed.

The nuance is that a Real Estate Contract (also called a contract for deed) triggers REET on the date the contract is signed, not the date title transfers. The common mistake is checking Quitclaim for a sale because the form says “quitclaim deed in lieu of warranty”; the consequence is title insurance underwriters flag the file as a non-warranty conveyance. The misconception is that the deed type determines the tax rate — it does not; the rate is driven by sale price, not deed type.

Section 10: Date of Sale (or Transfer)

Enter the date the deed was signed and acknowledged. Use MM/DD/YYYY format. This date drives both the filing deadline (within 30 days under RCW 82.45.090) and the applicable graduated rate brackets, which are set by sale date.

For example, Maria signs on 03/14/2026, so she writes 03/14/2026.

The nuance is that for inherited property, the date of sale is the date of the decedent’s death, not the date the personal representative records the deed. The common mistake is using the closing date instead of the deed date when they differ; the consequence is interest accrues from the wrong date and the treasurer assesses a small penalty. The misconception is that a backdated deed shifts the tax rate — it does not; the DOR cross-checks against acknowledgment dates and recording dates.

Section 11: Gross Selling Price

Enter the total amount the buyer paid or agreed to pay, including cash, debt assumed, the principal amount of any seller-financed note, and the value of any property exchanged. Do not net out closing costs; gross means gross.

For example, the Kims pay Maria $685,000 cash for the Tacoma rental, so Maria writes $685,000.00.

The nuance is that earnest money, prorated rents, and prepaid taxes are not part of selling price; debt assumption is. The common mistake is reporting net proceeds after the seller’s closing costs; the consequence is underpaid REET, which the auditor will catch on a desk audit and bill back with interest. The misconception is that a related-party sale at $1 establishes a $1 selling price — under WAC 458-61A-102 the tax is assessed on fair market value when consideration is nominal.

Section 12: Personal Property (Deduction)

Subtract the value of any tangible personal property included in the sale price — appliances, furniture in a furnished cabin, restaurant equipment in a commercial sale. The deduction must be reasonable and supportable; sellers should keep a signed itemization with their records.

For example, the Kims pay $5,000 of the $685,000 for Maria’s washer, dryer, and refrigerator. Maria writes $5,000.00 in this box.

The nuance is that built-in items (range hood, dishwasher) are real property, not personal property, and cannot be deducted. The common mistake is deducting a large furniture value to lower REET; the consequence is a DOR audit, back tax, and a penalty under RCW 82.45.100. The misconception is that personal property is exempt from any tax — sales tax may apply separately to those items.

Section 13: Taxable Selling Price

Subtract Section 12 from Section 11. This is the figure on which REET is calculated.

For example, $685,000 − $5,000 = $680,000.00.

The nuance is that for partial exemptions (such as a gift with debt assumption), this line is the non-exempt portion only. The common mistake is forgetting to recompute when a personal property allocation is added late; the consequence is the entire form must be re-signed and re-notarized. The misconception is that the taxable price equals the appraised value — it equals what the buyer paid.

Section 14: State Excise Tax (Graduated Rates)

Apply the graduated state REET rates under RCW 82.45.060. For sales on or after 1/1/2020, residential and most commercial sales are taxed at 1.1% on the portion up to $525,000; 1.28% on the portion from $525,000.01 to $1,525,000; 2.75% on the portion from $1,525,000.01 to $3,025,000; and 3.0% on the portion above $3,025,000. Timberland and agricultural land use a flat 1.28%.

For example, on Maria’s $680,000 taxable price the state REET is (525,000 × 0.011) + (155,000 × 0.0128) = $5,775 + $1,984 = $7,759.00.

The nuance is that the brackets are indexed periodically; always confirm the current brackets on the DOR page. The common mistake is applying a single rate to the whole price; the consequence is underpayment on sales above $525,000. The misconception is that the buyer pays the tax — under RCW 82.45.080 the seller is primarily liable, but the property itself is the security.

Section 15: Local Excise Tax

Add the local REET rate set by the city or county where the property sits. The local rate ranges from 0.25% to 0.50% depending on jurisdiction, and a current schedule is on the DOR local REET rate sheet.

For example, Tacoma’s local rate is 0.50%, so Maria writes $680,000 × 0.0050 = $3,400.00.

The nuance is that some unincorporated areas have a different rate than nearby cities. The common mistake is using the buyer’s city rate instead of the property’s location rate; the consequence is underpaid local tax. The misconception is that the local rate is graduated — it is flat.

Section 16: Delinquent Interest and Penalty

If the affidavit is filed more than 30 days after the date in Section 10, add interest at the rate set by RCW 82.32.050 and a penalty of 5% (after one month), 10% (after two months), or 20% (after three months).

For example, Maria files on time and writes $0.00.

The nuance is that interest accrues daily, so a single-day-late filing still owes one day’s interest. The common mistake is rounding interest up too aggressively and overpaying; refunds take 90 days. The misconception is that the penalty caps at 5% — it grows to 20% after three months.

Section 17: Subtotal, Section 18: $5 State Technology Fee, Section 19: $5 Affidavit Processing Fee, Section 20: Total Due

Add Sections 14, 15, and 16 for the subtotal in Section 17. Add the $5 technology fee under RCW 82.45.180 in Section 18 and the $5 county processing fee in Section 19. Sum to get Section 20.

For example, Maria’s subtotal is $11,159, plus $5 plus $5 = $11,169.00 total due.

The nuance is that the $5 processing fee may be waived in some counties for fully exempt transfers, but the $5 technology fee is mandatory on every affidavit. The common mistake is forgetting both fees and short-paying by $10; the consequence is the treasurer hands the form back at the counter. The misconception is that fees scale with sale price — they do not, they are flat.

Section 21: Signature of Grantor/Seller and Section 22: Signature of Grantee/Buyer

Both parties (or their agents) sign and date under penalty of perjury. The signatures must be acknowledged before a Washington notary, and the notary block on page 2 must be fully completed.

For example, Maria signs Maria G. Lopez on 03/14/2026, and Daniel Kim signs Daniel S. Kim the same day in front of an escrow notary.

The nuance is that an attorney-in-fact can sign if a recorded power of attorney is attached. The common mistake is signing without notarization; the consequence is automatic rejection. The misconception is that one party’s signature is enough — both grantor and grantee must sign except in narrow exempt transfers.

Three Filled-Out Examples Using Real Scenarios

Example 1: Maria Lopez Sells Her Tacoma Rental to the Kims (Standard Sale)

Form Section	What Maria Enters
Sec. 1 Seller	MARIA G. LOPEZ, 412 N PINE ST, TACOMA, WA 98403
Sec. 2 Buyer	DANIEL S. KIM AND JOON-AH KIM, H/W, 8821 SE 42ND ST, MERCER ISLAND, WA 98040
Sec. 4 Parcel	6020000123
Sec. 8 Exemption	(blank — taxable sale)
Sec. 9 Deed Type	Statutory Warranty Deed
Sec. 10 Date	03/14/2026
Sec. 11 Gross Price	$685,000.00
Sec. 12 Personal Property	$5,000.00
Sec. 13 Taxable Price	$680,000.00
Sec. 14 State REET	$7,759.00
Sec. 15 Local REET	$3,400.00
Sec. 20 Total Due	$11,169.00

Example 2: James Reilly Gifts a Rental to His Daughter (No Consideration)

Form Section	What James Enters
Sec. 1 Seller	JAMES R. REILLY, 1402 W 14TH AVE, SPOKANE, WA 99204
Sec. 2 Buyer	KATHRYN E. REILLY, A SINGLE WOMAN, 1402 W 14TH AVE, SPOKANE, WA 99204
Sec. 4 Parcel	35124.0512
Sec. 8 Exemption	WAC 458-61A-201 — GIFT, NO CONSIDERATION
Sec. 9 Deed Type	Quitclaim Deed
Sec. 10 Date	04/02/2026
Sec. 11 Gross Price	$0.00
Sec. 13 Taxable Price	$0.00
Sec. 14 State REET	$0.00
Sec. 18 Tech Fee	$5.00
Sec. 19 Processing	$5.00
Sec. 20 Total Due	$10.00

Example 3: Aisha Bennett Inherits Her Mother’s Home (Inheritance Exemption)

Form Section	What Aisha Enters
Sec. 1 Seller	ESTATE OF DOROTHY M. BENNETT, C/O AISHA BENNETT, PR
Sec. 2 Buyer	AISHA L. BENNETT, A SINGLE WOMAN, 2240 NE 65TH ST, SEATTLE, WA 98115
Sec. 4 Parcel	9876543210
Sec. 8 Exemption	WAC 458-61A-202 — INHERITANCE
Sec. 9 Deed Type	Personal Representative’s Deed
Sec. 10 Date	01/22/2026 (date of death)
Sec. 11 Gross Price	$0.00
Sec. 13 Taxable Price	$0.00
Sec. 14 State REET	$0.00
Sec. 18 Tech Fee	$5.00
Sec. 19 Processing	$5.00
Sec. 20 Total Due	$10.00

A fourth named filer worth knowing is Marcus Wynn, who transfers a 60% controlling interest in Wynn Holdings LLC (which owns a Bellevue office building); Marcus files the controlling interest transfer return directly with DOR, not the county. A fifth is Janet Park, who transfers her Renton home to her ex-husband under a divorce decree using WAC 458-61A-203.

How to File the Completed Form

You have three filing channels. Each has its own address, fee structure, and timeline.

Online via eREET. Log in to the eREET portal using your SAW account, complete the affidavit on screen, pay by ACH, and the system routes it to the county treasurer for review. Processing typically completes in 1–3 business days. Save the confirmation PDF as your proof of filing.

By mail or in person to the county treasurer. Send or hand-deliver the original signed and notarized affidavit, the deed, any supplemental statement, and a cashier’s check payable to the county treasurer. King County’s address is 500 Fourth Ave, Room 600, Seattle, WA 98104; Pierce County’s is 930 Tacoma Ave S, Room 1046, Tacoma, WA 98402; Spokane County’s is 1116 W Broadway Ave, Spokane, WA 99260. Walk-in processing is usually same-day; mailed filings take 7–14 days.

Fax. A handful of small counties accept faxed affidavits with a follow-up original; call the treasurer first. No county in Washington accepts only-email submission of paper Form 84-0001a because of the wet-ink notary requirement.

Whatever channel you use, keep the stamped affidavit and the recorded deed together. Title insurers will ask for them years later, and the DOR audit window on REET is generally four years from the date of sale.

What Happens After You File

The county treasurer reviews the affidavit, confirms the math, accepts payment, and stamps both the affidavit and the deed. The deed then moves to the county auditor or recorder for recording, where it is indexed against the parcel and the parties. You receive a recorded deed back by mail (or as a digital scan) within 1–6 weeks, depending on county volume.

The Department of Revenue receives a copy of every affidavit and runs desk audits on a sample. If DOR finds an understated price, a misapplied exemption, or a missed personal property allocation, it will send a tax assessment notice with interest and penalties. You have 30 days to pay or to petition for review under WAC 458-20-100.

If your affidavit was rejected at the counter, the treasurer hands it back the same day with a note on what to fix. Common fixes — a missing notary stamp, a wrong parcel number, a math error — can be corrected and re-filed within minutes. A rejection does not toll the 30-day filing clock, so move quickly.

Mistakes to Avoid When Filling Out the Form

• Wrong parcel number. The tax posts to the wrong account and triggers a 90-day refund cycle.
• Missing WAC citation for an exemption. The treasurer treats the transfer as fully taxable.
• Treating debt assumption as no consideration. DOR audits and bills back-tax plus 20% penalty.
• Using the address instead of the legal description. The deed may record but index incorrectly.
• Skipping the personal property allocation. You overpay REET and face slow refund processing.
• Math error on the graduated rate. The treasurer hands the form back at the counter.
• Forgetting the $5 + $5 fees. The total is short and the form is rejected.
• Unsigned or unnotarized affidavit. Automatic rejection; the deed cannot record.
• Wrong date of sale. Interest accrues from the wrong date and the wrong rate bracket may apply.
• Using a stale form revision. Field numbers shift between revisions and the treasurer may reject.
• Listing the trustee personally instead of the trust. Breaks the chain of title.
• Claiming a gift exemption while taking property subject to a mortgage. Partial REET is owed on the debt.

Do’s and Don’ts

Do’s

• Do download the current revision from the DOR forms page — old revisions carry old rate brackets.
• Do print in CAPITAL LETTERS in blue or black ink because treasurers scan affidavits and lowercase text reads poorly.
• Do attach the REET Supplemental Statement for every exempt transfer, even if your county does not always require it.
• Do double-check the local REET rate on the DOR local rate sheet the morning of filing because cities update mid-year.
• Do keep a notarized photocopy because the treasurer keeps the original.
• Do file within 30 days of the deed date because penalties begin on day 31.
• Do verify the parcel number on the assessor’s parcel viewer because tax statements occasionally print outdated numbers.

Don’ts

• Don’t write “see deed” in the abbreviated legal because the form requires its own entry.
• Don’t use correction fluid because the treasurer rejects altered affidavits — strike through and initial.
• Don’t deduct closing costs from the gross selling price because gross means gross.
• Don’t list the closing escrow company as the buyer because escrow is not the grantee.
• Don’t sign before the notary because Washington requires a personal appearance.
• Don’t assume any family transfer is exempt because only listed WAC scenarios qualify.
• Don’t forget to file even when the tax is zero because the affidavit itself is mandatory.

Pros and Cons of Filing on Your Own vs. With Help

Pros of filing yourself

• Saves the $150–$500 escrow or attorney coordination fee on small transfers.
• Forces you to read the deed and understand the chain of title.
• Faster turnaround for simple gift or inheritance transfers because no third-party scheduling.
• Direct relationship with the county treasurer if something needs fixing.
• Builds a paper trail you control for future audits.

Cons of filing yourself

• Easy to misapply graduated rates on sales above $525,000.
• WAC exemption codes are easy to cite incorrectly without legal training.
• Notary scheduling can delay filing past the 30-day deadline.
• DOR audits hit individual filers harder because no professional liability insurance backs you.
• Mistakes compound — a wrong parcel number can take months of phone calls to unwind.
• No title insurance review of your work, so deed defects may not surface for years.

FAQs

Do I have to file Form 84-0001a if no money changed hands?

Yes. Every transfer of real property in Washington requires an affidavit, even gifts, inheritances, and divorce transfers. You claim the exemption on the form rather than skipping it.

Is the seller or the buyer responsible for paying REET?

Yes, the seller is primarily liable under RCW 82.45.080, but the property itself secures the tax, which is why title companies require it paid at closing.

Do I write the maiden name or the married name in Section 1?

Yes, write the name exactly as it appears on the existing recorded deed, even if that is a maiden name. Then include current legal name in parentheses if different.

Can I write “gift” in Section 8 instead of a WAC citation?

No. Section 8 requires the specific WAC citation (such as WAC 458-61A-201), or the treasurer will treat the transfer as fully taxable.

What if the property has multiple parcels?

Yes, list every parcel in Section 4 and allocate the sale price among them on a continuation sheet so each parcel’s tax can be posted correctly.

Is the $5 technology fee waived for exempt transfers?

No, the $5 state technology fee applies to every filed affidavit, taxable or exempt; only the $5 county processing fee may be waived in some counties.

Do I need a notary even on a tax-exempt gift?

Yes. Both grantor and grantee signatures must be notarized on every Form 84-0001a, regardless of taxability.

Can I file Form 84-0001a online through eREET?

Yes, most counties accept eREET filings, but a few require paper for controlling interest transfers, exempt transfers with unusual supporting documents, or contract sales.

What is the deadline to file after the deed is signed?

Yes, the deadline is 30 days from the date of sale under RCW 82.45.090; after that, interest plus a 5% to 20% penalty applies.

Does inherited property pay REET?

No, transfers by will or intestate succession are exempt under WAC 458-61A-202, but you still must file the affidavit and cite the WAC code.

Can I deduct furniture from the sale price in Section 12?

Yes, you can deduct the reasonable value of tangible personal property included in the sale, but built-in items like dishwashers and range hoods stay in the real-property price.

Do I list the trustee personally or the trust as taxpayer?

Yes, list the trust as the taxpayer (e.g., Lopez Family Revocable Living Trust dated 06/12/2018), not the trustee personally, to keep the chain of title clean.

What happens if I file the affidavit but not the deed?

No recording occurs without the deed; the treasurer holds the affidavit, but the transfer is not legally complete until the auditor records the deed.

Can a power of attorney sign the affidavit?

Yes, an attorney-in-fact may sign if the power of attorney is recorded or attached to the affidavit and grants real-property authority.