Washington Form REET 84-0001b is the Real Estate Excise Tax Affidavit that every seller (grantor) and buyer (grantee) must file with the county treasurer when real property or a controlling interest in an entity owning real property changes hands in Washington State. The current revision is the 2023 update issued by the Washington Department of Revenue, and you should always confirm you are using the latest version before filing because counties reject outdated revisions on sight.
The affidavit is the document the county uses to calculate the graduated state REET, any local REET, and the $5 affidavit processing fee plus the $5 state technology fee, and a single missed box can stop your deed from recording. According to the Department of Revenue’s REET dashboard, Washington counties process more than 250,000 REET affidavits each year, and roughly 1 in 8 paper affidavits is rejected on first submission for a missing signature, a wrong WAC 458-61A exemption code, or a math error in the tax calculation lines.
Here is what you will learn in this guide:
- 📝 Exactly what to write in every box of REET 84-0001b, line by line, with sample entries
- 🏠 Three full walkthroughs covering a standard home sale, a family gift deed, and an LLC controlling-interest transfer
- 💰 How the graduated state REET tiers work and how to calculate them without errors
- 📬 How to file by paper at the county treasurer or through the county eREET portal
- ⚠️ The 10 most common mistakes that delay recording and how to avoid them
What the Form Is and Who Must File It
Form REET 84-0001b is the single-property Real Estate Excise Tax Affidavit used statewide in Washington whenever a deed, real estate contract, or other conveyance document is presented for recording. The legal authority for the form sits in RCW 82.45, which imposes the excise tax on the seller, and in WAC 458-61A, which lists the 30-plus exemptions a filer can claim. The county treasurer collects the tax, and the Washington Department of Revenue audits and enforces it.
Anyone transferring real property in Washington must file. That includes sellers in arms-length sales, family members using a quitclaim deed for a gift, personal representatives transferring inherited property, LLC managers reporting a controlling-interest transfer, and parties to a real estate contract or assignment. Even when no tax is owed, the affidavit must still be filed so the county and the state can record the exemption claim under the right WAC 458-61A subsection.
The form replaced the older combined affidavit in 2014 and split into two versions: 84-0001a for multiple parcels and 84-0001b for single transactions. If your transfer covers more than one parcel across different tax codes, you need Form 84-0001a instead. Penalties for late filing start at 5% of the tax due after one month and grow to 20% after three months, with interest accruing under RCW 82.45.100.
Before You Start: Documents and Information You Need
Gather every document below before you open the affidavit. Missing data forces you to stop mid-form, hunt for a number, and risk transposing it. The county will not record a deed without a complete affidavit, so a 10-minute prep session saves a multi-day recording delay.
- The signed deed or conveyance document. The legal description and grantor/grantee names on the affidavit must match the deed exactly, or the auditor will reject both.
- The parcel/tax account number from the county assessor. Without it, the treasurer cannot route the tax to the correct taxing district.
- The full legal description of the property. Abbreviated descriptions are not allowed in Box 4.
- The street address and the assessor’s land-use code (a two-digit number).
- The sale price, allocations, and any debt assumed. You need the gross selling price plus any personal property allocation.
- The closing date that will appear on the deed.
- The seller’s and buyer’s full legal names, mailing addresses, and phone numbers.
- Any WAC 458-61A exemption code you plan to claim, with the supporting documentation (death certificate, divorce decree, gift letter, etc.).
- A completed Real Estate Excise Tax Supplemental Statement if you are claiming any exemption.
- Payment for the tax, the $5 affidavit fee, and the $5 technology fee in a form the county accepts.
If you are filing for a mobile home, you also need the Mobile Home Real Estate Excise Tax Affidavit and the title elimination paperwork. If you are reporting a controlling-interest transfer of an entity, you need the Controlling Interest Transfer Return (a separate form filed directly with the DOR within five days).
Where to Get the Form and How to Access It
The official PDF lives on the Department of Revenue forms page under “Real Estate Excise Tax.” Always download a fresh copy for each transaction because the DOR updates rates and box layouts when the legislature changes the graduated tiers, most recently in 2020 when SHB 2486 replaced the flat 1.28% with the graduated structure.
You can also pick up a paper copy at any county treasurer’s office. Counties such as King County, Pierce County, and Snohomish County all keep stacks at the recording counter, but the version they hand you is sometimes a month behind the DOR website.
For online filing, every county now uses an eREET system. King County’s portal is eREET 2.0, Pierce County uses the Pierce eREET site, and the smaller counties share the statewide eREET portal. The eREET system pre-fills parcel data from the assessor’s roll, calculates the graduated tax automatically, and is the recommended channel because it cuts the rejection rate to under 2%.
If you are claiming an exemption, also download the Supplemental Statement and any addenda your county requires. King County, for example, requires a separate Mobile Home Affidavit Addendum for manufactured homes, while Spokane County requires a local supplemental for inherited property.
Step-by-Step: How to Fill Out REET 84-0001b Line by Line
The affidavit fits on two pages, with the first page collecting party data, parcel data, and the tax calculation, and the second page collecting exemption information and signatures. Every box on the form is named on the official PDF, and you should use those exact box names when you reference the form during filing.
Box 1 — Name of Seller/Grantor
The form asks for the full legal name of the person or entity transferring the property. Write the name exactly as it appears on the current vesting deed, including middle initials, suffixes (Jr., III), and entity designators (LLC, Inc., Trust dated MM/DD/YYYY). For an entity, include the state of formation in parentheses, such as Cascade Holdings LLC (WA).
If the seller is a married couple holding title as community property, list both spouses on separate lines. Maria Lopez and Carlos Lopez, husband and wife is the correct format. For a trust, write the full trust name and trustee, like Jane Doe, Trustee of the Doe Family Revocable Trust dated 03/14/2010.
A common mistake is writing a nickname or DBA in this box. The treasurer cross-checks Box 1 against the grantor on the deed and against the assessor’s vesting record, and any mismatch triggers a rejection that delays recording by an average of 4 business days. A misconception filers carry is that you can shorten “LLC” to “LLC Co.” or drop “Trustee” — neither is allowed because the entity type controls how the WAC 458-61A exemption rules apply.
Box 2 — Name of Buyer/Grantee
This box asks for the full legal name of the person or entity receiving the property. Match the spelling and entity form to the deed and to any future loan documents because lenders later compare Box 2 to the title policy. Aisha Patel, a single woman is a correct entry; Aisha P. is not.
For multiple buyers, list each on its own line and state how they will hold title (joint tenants with right of survivorship, tenants in common with stated percentages, or community property). If the buyer is a newly formed LLC, the entity must already be registered with the Washington Secretary of State before closing, or the deed cannot be recorded.
The most common mistake is listing only one spouse when both are taking title. The result is a defective vesting that the buyer must later cure with a corrective deed and a new affidavit. A misconception is that you can write “and/or assigns” in Box 2 — Washington does not accept assignable grantees on a recorded affidavit because the tax must attach to a specific person or entity.
Box 3 — Property Address and Parcel/Account Number
Enter the street address (or “no situs address” if vacant land) and the parcel/tax account number from the county assessor. The parcel number is sometimes called the “APN,” the “tax account number,” or the “parcel ID,” and the format varies by county — King County uses 10 digits, while Pierce County uses a hyphenated 10-character alphanumeric. Write 0123456789 for a King County parcel and 5000-123-456 for a Pierce County parcel.
If the property has more than one parcel under a single tax code, list each parcel number separated by commas. If the parcels span multiple tax codes, stop and switch to Form 84-0001a for multi-parcel transactions.
A common mistake is copying the assessor’s “map number” instead of the parcel number; the two look similar but route the tax to different districts, and the tax distribution will be wrong. The most damaging consequence is that the wrong city or fire district receives the local REET, which can take 90 days to correct through a refund request under RCW 82.45.100. A misconception is that the address alone is enough — it never is, because two parcels can share a street address.
Box 4 — Legal Description
The form requires the complete legal description of the property. Copy it word-for-word from the deed, including lot, block, plat name, recording number, and any “together with” or “except” language. Abbreviated descriptions like Lot 4, Sunnyside Addition are rejected if the recorded plat reference is missing.
If the description does not fit in the box, write See Exhibit A attached hereto and incorporated by reference and attach the full description as Exhibit A. Number the exhibit pages and reference them in Box 4.
A common mistake is using the assessor’s “abbreviated legal” found on the property tax statement. The assessor’s abbreviation is for billing only and does not satisfy the recording requirement, so the auditor will reject the affidavit. A misconception is that the parcel number substitutes for the legal description — it does not, because the parcel number is administrative, not legal.
Box 5 — Date of Sale
Enter the closing date in MM/DD/YYYY format. This is the date the deed is signed and delivered, not the date the affidavit is filed. 06/15/2026 is the correct entry for a June 15 closing.
The date of sale controls which graduated REET rate applies. If the legislature changes the tiers (as it did in 2020), the rate in effect on the date of sale governs, not the rate in effect when the affidavit is filed.
A common mistake is writing the contract date instead of the closing date. The contract date triggers a different filing deadline if you are reporting a real estate contract under WAC 458-61A-204, and using it on a deed transfer accelerates your penalty clock. A misconception is that the recording date is the date of sale — it is not, and using the recording date can shift the transaction into a higher tier if the rates changed in between.
Box 6 — Selling Price and Personal Property Allocation
This box asks for the gross selling price, including any debt assumed, plus a separate line for any personal property included in the sale. Write the total selling price on Line 6a and the personal property allocation on Line 6b. The taxable amount is Line 6a minus Line 6b.
For a $750,000 home sale that includes $15,000 of furniture, 750,000.00 goes on Line 6a, 15,000.00 on Line 6b, and the taxable amount is 735,000.00. Personal property must be itemized on a bill of sale or attached schedule, or the DOR will disallow the allocation in audit.
A common mistake is over-allocating to personal property to lower the tax. The DOR audits high allocations under WAC 458-61A-102 and will assess back tax plus a 39% penalty for evasion if the allocation is unsupported. A misconception is that “as-is” furniture left behind has no value — fixtures stay with the property tax-free, but movable items still require a documented allocation.
Box 7 — Tax Calculation (Lines 7a–7g, Graduated State REET)
This is the most error-prone block on the form. Washington uses a four-tier graduated state REET on the taxable selling price from Box 6:
- 1.10% 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
- 3.00% on the portion above $3,025,000
Lines 7a through 7d hold the tax for each tier; Line 7e is the local REET (varies by city, often 0.25% or 0.50%); Line 7f is the delinquent interest and penalty if filed late; Line 7g is the total tax due. The eREET portal calculates these automatically, which is the strongest reason to file electronically.
For a $735,000 taxable sale, Line 7a is $5,775.00 (1.10% × $525,000), Line 7b is $2,688.00 (1.28% × $210,000), Lines 7c and 7d are $0.00, and Line 7e adds the local rate.
A common mistake is applying the highest tier to the entire price. The result is a massive overpayment that can take 60+ days to refund. A misconception is that “agricultural” or “timberland” classified property uses the graduated tiers — it does not, because RCW 82.45.060 keeps those at a flat 1.28%.
Box 8 — Land Use Code
Enter the two-digit land-use code from the DOR land-use code list. 11 is single-family residential, 12 is multi-family, 83 is agricultural, and 91 is vacant residential land.
The code must match the assessor’s classification, not what the buyer plans to do with the property. If the buyer plans to redevelop, the code is still the current classification on the closing date.
A common mistake is guessing the code. A wrong code can route the tax to the wrong revenue ledger and trigger an audit letter. A misconception is that the code controls whether the sale is taxable — it does not; it controls reporting and DOR statistics, while the WAC exemption controls taxability.
Box 9 — Reason for Exemption (WAC 458-61A Code)
If you are claiming an exemption, write the WAC code and a one-sentence description. WAC 458-61A-201 — Gift, no consideration is the correct format for a no-consideration gift. The full list is in WAC 458-61A, with codes ranging from -201 (gifts) to -217 (foreclosures) to -211 (inheritance).
Every exemption claim must be accompanied by a Real Estate Excise Tax Supplemental Statement, and many require additional proof — a death certificate for -202 inheritance, a court order for -203 divorce, or a gift letter for -201.
A common mistake is leaving Box 9 blank when no tax is owed. Even a $0 transfer requires a code, or the auditor will treat the transfer as taxable at fair market value. A misconception is that “love and affection” is an exemption — it is not, because Washington requires the gift to be documented as no-consideration under WAC 458-61A-201.
Box 10 — Signatures of Grantor and Grantee
Both the seller and the buyer (or their authorized agents under power of attorney) must sign and date the affidavit, and each signature must be notarized or signed under penalty of perjury per the certification block on the form. Print the name under each signature and provide a daytime phone number.
For an entity, the signer must show authority — Maria Lopez, Manager, Cascade Holdings LLC. For a power of attorney, attach the recorded POA and write Carlos Lopez, attorney-in-fact for Maria Lopez.
A common mistake is having only one party sign. Washington requires both grantor and grantee signatures because the affidavit is a joint declaration, and a one-signature affidavit is rejected at the counter. A misconception is that an escrow officer can sign on behalf of both parties — they cannot, unless they hold a written POA from each.
Box 11 — Controlling Interest Transfer Section
If the transaction is a controlling-interest transfer of an entity that owns Washington real property, complete this section instead of the standard sale boxes. A controlling interest is 50% or more of the entity, transferred within a 36-month window, under RCW 82.45.010(2).
Enter the entity name, the percentage transferred, the date(s) of transfer(s) within the 36-month window, and the true and fair value of the underlying real property. The tax is calculated on the value of the real property, not the price of the membership interests.
A common mistake is reporting a controlling-interest transfer only to the county. The DOR requires a separate filing within 5 days of the transfer at dor.wa.gov, and missing that deadline triggers a 5%–20% penalty plus interest. A misconception is that transfers among family members of LLC interests escape REET — they do not, unless a WAC 458-61A-101 exemption applies.
Three Filled-Out Examples Using Real Scenarios
Each scenario below follows one named filer through the affidavit start to finish. The tables show the most consequential entries; the actual form has additional boxes you fill in the same way.
Scenario 1 — Maria Lopez Sells Her Seattle Home in an Arms-Length Sale
Maria Lopez is selling her single-family home in Seattle to Aisha Patel for $735,000, with $15,000 allocated to furniture. The closing date is June 15, 2026, and the property is in King County tax code area 0010.
| Form Section | What Maria Enters |
|---|---|
| Box 1 — Seller | Maria Lopez, a single woman |
| Box 2 — Buyer | Aisha Patel, a single woman |
| Box 3 — Address/Parcel | 1234 NE 80th St, Seattle, WA 98115 / 0123456789 |
| Box 4 — Legal Description | Lot 4, Block 2, Sunnyside Addition, Vol. 12, p. 34, King County records |
| Box 5 — Date of Sale | 06/15/2026 |
| Box 6 — Selling Price | $750,000.00 / Personal property $15,000.00 / Taxable $735,000.00 |
| Box 7 — State REET | $5,775.00 (Tier 1) + $2,688.00 (Tier 2) = $8,463.00 |
| Box 8 — Land Use Code | 11 (Single-family residential) |
| Box 9 — Exemption Code | None — taxable sale |
| Box 10 — Signatures | Maria Lopez (Seller) / Aisha Patel (Buyer), both notarized 06/15/2026 |
Scenario 2 — Carlos Rivera Gifts His Spokane Rental to His Daughter
Carlos Rivera is transferring his Spokane rental house to his daughter, Sofia Rivera, as a gift with no consideration. The deed is a quitclaim, and Carlos is claiming the WAC 458-61A-201 gift exemption.
| Form Section | What Carlos Enters |
|---|---|
| Box 1 — Grantor | Carlos Rivera, a married man as his separate estate |
| Box 2 — Grantee | Sofia Rivera, a single woman |
| Box 3 — Address/Parcel | 567 W Boone Ave, Spokane, WA 99201 / 35071.0123 |
| Box 4 — Legal Description | Lot 7, Block 3, West Central Plat, Spokane County |
| Box 5 — Date of Sale | 07/01/2026 |
| Box 6 — Selling Price | $0.00 (gift, no consideration) |
| Box 7 — Tax Due | $0.00 state and local |
| Box 8 — Land Use Code | 11 |
| Box 9 — Exemption Code | WAC 458-61A-201 — Gift, no consideration; no debt assumed |
| Box 10 — Signatures | Carlos Rivera (Grantor) / Sofia Rivera (Grantee), with Supplemental Statement attached |
Scenario 3 — Janet Chen Reports a Controlling-Interest Transfer of Cascade Holdings LLC
Janet Chen sells 60% of the membership interests in Cascade Holdings LLC, which owns a Tacoma commercial building, to Marcus Webb for $1,800,000. The underlying real property has a true and fair value of $3,200,000.
| Form Section | What Janet Enters |
|---|---|
| Box 1 — Grantor | Janet Chen, Member, Cascade Holdings LLC (WA) |
| Box 2 — Grantee | Marcus Webb |
| Box 3 — Address/Parcel | 890 Pacific Ave, Tacoma, WA 98402 / 5000-123-456 |
| Box 4 — Legal Description | Lot 1, Pacific Plaza Binding Site Plan, Pierce County AFN 200512050001 |
| Box 5 — Date of Transfer | 08/12/2026 |
| Box 6 — True and Fair Value | $3,200,000.00 underlying real property |
| Box 7 — State REET (graduated, 60% interest) | $5,775.00 + $12,800.00 + $24,750.00 = $43,325.00 × 60% interest portion as calculated under RCW 82.45.033 |
| Box 9 — Exemption Code | None — taxable controlling-interest transfer |
| Box 11 — Controlling Interest | 60% transferred 08/12/2026; no prior transfers within 36 months |
| Box 10 — Signatures | Janet Chen / Marcus Webb, with separate filing made directly with DOR within 5 days |
How to File the Completed Form
You can file REET 84-0001b through three channels, and each county sets its own preference. The state strongly encourages eREET because it lowers the rejection rate and speeds up recording.
Online via eREET. Use your county’s portal — for example King County eREET 2.0 or the statewide eREET site for smaller counties. The portal pre-fills parcel data, calculates the graduated tax, and accepts ACH or credit card. Processing time is same-day for clean filings, and the system emails a stamped affidavit as proof of filing.
By mail to the county treasurer. Mail the original affidavit, the deed, the Supplemental Statement if claiming an exemption, and a check for the tax plus the $5 affidavit fee and $5 technology fee. Each county has its own address — King County uses 500 Fourth Avenue, Seattle, WA 98104. Processing time runs 7 to 14 business days, and the keeper of the proof-of-filing is the certified mail receipt.
In person at the treasurer’s counter. Walk in with the affidavit, the deed, the supplemental, and payment by check, cashier’s check, or money order (most counties no longer take cash for amounts over $10,000). The clerk stamps the affidavit on the spot, and the deed is forwarded to the recorder. Keep the stamped copy and the receipt as your proof of filing — the recording number printed on the deed later is your permanent reference.
Whatever channel you choose, the affidavit must be filed before or at the time the deed is presented for recording. Filing more than one month after the date of sale triggers a 5% delinquency penalty under RCW 82.45.100, rising to 10% after two months and 20% after three, plus monthly interest at the federal short-term rate plus 2%.
What Happens After You File
After acceptance, the treasurer stamps the affidavit, collects the tax, and forwards the deed to the county auditor for recording. The recorded deed is mailed back to the grantee or to the escrow company within 2 to 6 weeks, depending on county backlog. The treasurer remits the state portion of the REET to the Department of Revenue monthly and keeps the local portion for distribution to cities and special districts.
The DOR can audit any affidavit for four years after filing under RCW 82.45.100. If the DOR finds an underpayment — a wrong tier calculation, an unsupported personal property allocation, or a denied exemption — it issues a Notice of Balance Due with tax, interest, and a 5% to 39% penalty depending on whether the error was negligent or evasive.
If you discover your own error, file an amended affidavit and a refund request within four years. The DOR’s REET refund page walks you through the Application for Refund of Real Estate Excise Tax. Refunds typically take 60 to 120 days, and interest on the refund accrues from the date of overpayment.
Mistakes to Avoid When Filling Out the Form
These are the errors county treasurers and DOR auditors flag most often. Each one delays recording, costs money, or both.
- Skipping the parcel number. Without it, the treasurer cannot accept the affidavit, and the recording is held in suspense.
- Using an abbreviated legal description. The auditor rejects the deed and the affidavit together, restarting the filing clock.
- Wrong WAC exemption code. A mismatch between Box 9 and the supporting documents triggers a denial and back tax.
- Leaving Box 6b blank when personal property is included. The full price becomes taxable, overpaying the seller.
- Applying the top tier to the entire price. Overpayment of thousands of dollars that takes months to refund.
- Missing the second signature. Single-signature affidavits are rejected at the counter every time.
- Filing more than 30 days after the date of sale. Triggers the 5% delinquency penalty under RCW 82.45.100.
- Skipping the Supplemental Statement on an exemption claim. The exemption is denied and tax is assessed at fair market value.
- Wrong land-use code. The tax is misrouted, and the city or district can claim the funds back from the seller.
- Confusing controlling-interest transfers with regular sales. The DOR penalty for missing the 5-day separate filing is 5% to 20% of the tax.
- Mixing parcels under different tax codes on Form 84-0001b. You need Form 84-0001a instead.
Do’s and Don’ts
Follow these rules to keep your filing clean and your recording on schedule.
Do’s
- Do download a fresh PDF from the DOR forms page for every transaction so you have the current revision.
- Do match Box 1 and Box 2 to the deed character-for-character to avoid a vesting mismatch.
- Do use eREET when your county offers it because the calculator eliminates tier math errors.
- Do attach a Supplemental Statement for every exemption claim, even if the county clerk does not ask.
- Do keep the stamped affidavit and the recording receipt for at least four years to defend against a DOR audit.
- Do check the local REET rate table for the city or unincorporated area, because local rates vary.
Don’ts
- Don’t abbreviate the legal description in Box 4, because the auditor will reject it.
- Don’t allocate personal property without an itemized bill of sale, because the DOR will disallow it on audit.
- Don’t sign before the buyer signs if the form requires joint execution at closing.
- Don’t use the contract date in Box 5 when the deed is being recorded — use the closing date.
- Don’t assume “love and affection” is a valid exemption; use WAC 458-61A-201 and document the gift.
- Don’t wait until day 31 to file, because the penalty clock starts at day 31 from the date of sale.
Pros and Cons of Filing on Your Own vs. With Help
Most filers can complete REET 84-0001b without an attorney, but complex transactions justify professional help.
Pros of filing on your own
- Lower cost — you avoid escrow or attorney fees of $150 to $500.
- Faster turnaround — no scheduling delays with a third party.
- Direct control — you confirm every entry yourself.
- Useful experience — once you file one affidavit, future filings are routine.
- eREET makes the math automatic — the portal removes the most error-prone step.
Cons of filing on your own
- Higher rejection risk — first-time filers see a 12% rejection rate on paper filings.
- Penalty exposure — missing the 30-day window triggers a 5% to 20% penalty.
- Audit risk — wrong personal property allocations or exemption codes invite DOR scrutiny.
- Time cost — gathering parcel data and legal descriptions takes hours.
- Missed exemptions — pro se filers often pay tax on transfers that qualify under WAC 458-61A.
Paper Filing vs. eREET at a Glance
| Feature | Paper at the Counter / eREET Online |
|---|---|
| Processing time | 7–14 business days by mail / same-day online |
| Tax calculation | Manual (filer computes tiers) / Automatic (system computes) |
| Rejection rate | ~12% / under 2% |
| Payment methods | Check, cashier’s check, money order / ACH or credit card |
| Proof of filing | Stamped paper affidavit / Emailed PDF with eREET number |
| Best for | Paper deeds with attached exhibits / Standard sales and exemptions |
| Counties supported | All 39 counties / All 39 counties through eREET portals |
| Amendments | Refile paper amended affidavit / Amend through portal or paper |
FAQs
Is REET 84-0001b the same as the Multiple Locations Affidavit (84-0001a)?
No. Form 84-0001b covers a single parcel or multiple parcels in the same tax code area, while Form 84-0001a covers parcels across different tax code areas in one transaction.
Do I have to file the affidavit if no tax is owed?
Yes. Every transfer of Washington real property requires an affidavit, even with a $0 selling price, so the county can record the exemption code under WAC 458-61A.
Who pays the real estate excise tax, the seller or the buyer?
Yes, the seller is statutorily liable under RCW 82.45.080, but parties often negotiate who pays in the purchase agreement, with the buyer sometimes covering the tax at closing.
Do I write my maiden name or married name in Box 1?
Yes, write the name exactly as it appears on the current vesting deed; if you took title under your maiden name, that is the name in Box 1, with a notation like now known as Maria Lopez.
Does Box 4 accept the assessor’s abbreviated legal description?
No. Washington counties require the full recorded legal description, including plat name and recording number, because the assessor’s abbreviation is for billing purposes only.
Can I leave Box 9 blank if I am paying the full tax?
No. Even on a fully taxable sale, write None — taxable sale or leave the field marked N/A, because a blank box is treated as an incomplete affidavit by some counties.
Is the $5 technology fee waived for exempt transfers?
No. Both the $5 affidavit processing fee and the $5 technology fee are charged on every affidavit, even when no excise tax is due, under RCW 36.18.010.
Can I file REET 84-0001b electronically in every county?
Yes. All 39 Washington counties accept eREET filings, though some smaller counties route through the statewide eREET portal rather than a county-specific site.
Does a quitclaim deed between divorcing spouses owe tax?
No, transfers in fulfillment of a divorce decree are exempt under WAC 458-61A-203, provided the affidavit cites the code and attaches the decree.
How long do I keep the stamped affidavit?
Yes, keep it at least four years, because RCW 82.45.100 gives the DOR a four-year audit window to question the tax calculation or exemption claim.
Does an inheritance transfer use the affidavit?
Yes. A personal representative files REET 84-0001b citing WAC 458-61A-202 and attaches the death certificate and probate authority documents.
Can I amend the affidavit after filing?
Yes, file an amended REET 84-0001b with the corrected entries, mark it AMENDED across the top, and submit a refund request within four years on the DOR refund form.
Do I need a notary for the signatures in Box 10?
No, Washington allows the signatures to be made under penalty of perjury per the certification block on the form, though many counties prefer a notary acknowledgment for entity signers.
Related reading
- How to Fill Out Illinois Form PTAX-203 (w/Examples) + FAQs
- How to Fill Out Washington Form REET 84-0001a (w/Examples) + FAQs
- How to Fill Out Washington Form Small Estate Affidavit + FAQs
- How to Fill Out Arkansas Small Estate Affidavit (w/Examples) + FAQs
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