REAL ESTATE EXCISE TAX

Washington State, under Chapter 82.45 RCW, imposes an excise tax on the sale of real property. Unless otherwise specifically exempt from tax, all sales of real property are subject to the Real Estate Excise Tax.

This tax is due within 30 days of the sale to avoid interest and penalty. The Real Estate Excise Tax Affidavit (REETA), along with a conveyance document (i.e. deed), must be presented in the Treasurer’s Office for processing and collection of tax or fees due. This is done prior to presenting the conveyance document to the County Auditor’s Office for recording.

In general, a REETA is required anytime property ownership is transferred. A minimum $10 fee is collected on every transaction.

The Treasurer’s Office is a collection agent for Department of Revenue.

Questions? Email: pcreet@co.pacific.wa.us

Frequently asked questions

  • Excise tax can only be paid by cash or check made payable to “Pacific County Treasurer”.

    To pay excise tax, a completed REETA, conveyance document (i.e. deed), and two separate checks (one for excise tax and one for recording fees) can be mailed to PO Box 98, South Bend, WA 98586. If using FedEx or UPS, documents can be sent to 300 Memorial Dr, South Bend, WA 98586. Excise tax can also be paid, in person, in our South Bend office.

    Once the REETA is processed, the conveyance document needs to be presented to the Auditor’s Office for recording. Documents received in the mail will be delivered to the Auditor's Office by a Treasurer's Office employee. For fees and recording requirements for the conveyance document, please contact the Auditor’s Office.

  • 1. Affidavit is not completed in full.

    2. Gift transactions may or may not result in excise tax. Complete the Real Estate Excise Tax Supplemental Statement. The state requires this form be signed by all Grantors and Grantees. Agents are not allowed to sign this form on behalf of the grantor or grantee.

    3. Real Estate Excise forms must be signed by the grantor and grantee. If an agent is signing on their behalf, documentation must be provided to show the agent has the legal authority to sign. Examples of this might be the trust papers showing the trustees authority; the governing papers for an LLC or corporation; letters of testamentary; etc. If an attorney is signing on behalf of the grantor or grantee, provide their bar number next to their signature.

    4. Mobile Home on property: Is the title eliminated? If so, please provide the recording# for the elimination. If there is a title, property taxes must be paid in full -AND- the mobile home needs to either (A) be included on the deed -OR- (B) a separate Mobile Home Excise Tax Affidavit & $10 needs to be submitted.

    5. Washington State law requires Excise Tax to be paid within 30 days of the date on the transferring document. If the 30 days has been exceeded there is interest and penalties. Please call the office for these amounts as they change every 30 days.

    6. The property is in a current use program. The Notice of Continuance in Section #6 of the REETA must be signed by all grantee parties and the Assessor’s Office. Please call 360-875-9301 if you have questions about a current use program.

  • E-recording for Excise Tax is currently not available.

  • Department of Revenue has instructions on how to complete a REETA. View the REET Form link above. Each form has instructions on the last page(s) of the document.

  • Even if you are gifting property, there may be tax due. Please contact our office at 360-875-9421.

    Regardless, you will still need to complete a REETA, plus an additional form called the Real Estate Excise Tax Supplemental Statement. This additional document can be found under the REET Forms button at the top of the page.

  • It usually takes about 2-3 weeks from the time excise tax is paid and the deed recorded, for the ownership change to reflect on Taxsifter.

  • Traditionally it is a sellers fee, however we do not regulate who pays the tax.