Real Estate Excise Tax Information and Forms

Washington State, under Chapter 82.45 RCW, imposes an excise tax on the sale of real property.  Unless otherwise specifically exempt from tax under WAC 458-61A, all sales of real property are subject to the Real Estate Excise Tax.  If you have questions or require further information, please call the County Treasurer’s office at (509) 745-8525.  The County Treasurer’s office can assist you with the completion of the Real Estate Excise Tax Affidavit as well the computation of the excise tax or exempt fees due.

A Real Estate Excise Tax Affidavit, along with a legal document (usually a type of deed), must be presented to the County Treasurer's office for processing and collection of tax or fees due. Sale transactions must be presented within 30 days from the date of sale to avoid assessment of interest and penalties per WAC 458-61A-306.  The tax is the responsibility of the seller per WAC 458-61A-301(1)(b).

This process must be completed prior to presenting the conveyance document (deed) to the County Auditor's office for recording (recording fees apply).  For recording questions, please contact the County Auditor at (509) 745-8527.  Courthouse employees do not have the appropriate legal expertise to assist you with completing or obtaining a legal document (deed), nor can we offer advice as to the accuracy or relevance of your document.  If you require assistance with that process, we encourage you to seek help from a real estate attorney or title company.

Department of Revenue has created online affidavits which can be filled out using the links below.  Each form is a four-part form: Treasurer, Department of Revenue, Assessor and Taxpayer copies.  Instructions appear on the fifth page of each document.  It is requested, but not required, that all copies of the Real Estate Excise Tax Affidavit be formatted and printed on legal size paper.  Original signatures are required only on the Treasurer's copy of each form. 

Use the following links for Real Estate Excise Tax Information from the Department of Revenue.

Washington Administration Code (WAC) 458-61A WAC
Revised Code of Washington (RCW) 82.45 and 82.46

For transfers of land that qualify as Current Use, an additional form is required to continue receiving special tax classification, available below and through the County Assessor.  The document below is required in addition to the signatures required in Section 6 of the Real Estate Excise Tax Affidavit regarding special use classifications.  Please contact the County Assessor’s office at (509) 745-8521 if you have questions or require further information.  

The Excise tax rate for the county and municipalities located within the county are as follows:

County/Municipalities

District/Levy

DOR Code

Local Rate

State Rate

Combined Rate

Bridgeport

001

0901

.25%

1.28%

1.53%

East Wenatchee

021 – 022

0902

.50%

1.28%

1.78%

Mansfield

005

0903

.50%

1.28%

1.78%

Rock Island

010 – 011

0904

.25%

1.28%

1.53%

Waterville

015

0905

.50%

1.28%

1.78%

Coulee Dam

025

0949

.50%

1.28%

1.78%

Douglas County

All Others

0900

.25%

1.28%

1.53%

 

Manufactured & Mobile Home Transfers

Manufactured and Mobile Homes have separate requirements for transfer in comparison to real property.  These next two pages highlight manufactured and mobile home transfer requirements in regards to the County Treasurer’s office.  Please contact the County Auditor ~ Department of Licensing Agent for their requirements pertaining to Manufactured & Mobile Homes.

What is the difference between a manufactured or mobile home?  According to the Department of Labor and Industries:

  • A Manufactured home is a single-family dwelling built according to the Department of Housing and Urban Development (HUD) Manufactured Home Construction and Safety Standards Act, which is a national, preemptive building code.
  • A Mobile home is a factory-built dwelling built prior to June 15, 1976, to standards other than the HUD Code, and acceptable under applicable state codes in effect at the time of construction or introduction of the home into the state. WAC 296-150M

The County Treasurer’s office issues Mobile Home Movement Permit/Placard(s).  There is no charge for the permit/placard(s).  Please keep in mind that Mobile Home Movement Permits/Placard(s) must be obtained in person at the County Treasurer’s office and are good for 15 calendar days only.  Replacements for another date will be issued for free, but must be obtained in person*No exceptions.*  See the requirements below and on the following page for obtaining a Mobile Home Movement Permit/Placard(s).

If the home is moving to an unincorporated area of Douglas County, a Manufactured Home Placement Permit is required – even if the home is currently located inside Douglas County.  If you have not obtained a placement permit, contact the County Permit Center

Douglas County Transportation and Land Services - Permit Center
140 – 19th St. NW, East Wenatchee, WA  98802                                         (509) 884-7173

If you have obtained a placement permit, please bring a copy with you to the Courthouse when completing your property transfer, or ask the permit center to fax a copy of the permit to the County Treasurer’s office at (509) 745-8412.  If you are moving the home to an incorporated city within Douglas County (Bridgeport, Coulee Dam, East Wenatchee, Mansfield, Rock Island, Waterville), please contact that city’s building department for their building permit requirements.

If the mobile home was constructed before June 15, 1976 *AND* you will be moving the home, you will need to complete one of the two requirements below - whichever is most appropriate to your movement - before a movement permit can be issued: 

  1. You must obtain certification from the Department of Labor and Industries that the mobile home was inspected for fire safety if you plan on using the home as a residential dwelling.  Contact information for two local agencies is below:

    East Wenatchee                                                                                   Moses Lake
    519 Grant Road; East Wenatchee, WA  98802-5459                        3001 W. Broadway Ave.; Moses Lake, WA 98837-2907
    Tel: (509) 886-6500           Fax: (509) 866-6510                                Tel: (509) 764-6900           Fax: (509) 764-6923
    TDD: (509) 866-6512        Toll Free: (800) 292-5920                        TDD: (509) 754-6030        Toll Free: (800) 574-2285

  2. *OR* The owner must sign a Mobile Home Movement Affidavit, including a witness signature stating the mobile home is being moved for the owner’s continued occupation or use; or an affidavit certifying the home is being transported for disposal.  The Mobile Home Movement Affidavit is available from the County Treasurer’s Office.

Please see the grid below for required permit numbers to obtain a Mobile Home Movement Permit.  If you will be moving the home yourself, you will not need a WUTC Permit Number.  You may need the Department of Transportation (DOT) Permit Number only, if moving the home using State roadways.  Refer the customer to the local DOT office to obtain the DOT Permit Number:

Department of Transportation - Permits
Mailing: P.O. Box 98            Office: 1551 N. Wenatchee Ave., Wenatchee, WA  98801
Ph: (509) 667-3000             Permits: (509) 754-2056                    Oversize Permits: (509) 667-2803

 Transportation permits required before obtaining a movement permit from the Treasurer’s office:

Transporting on County Roads Only

DOT

WUTC

Transporting on State Highways Only

DOT

WUTC

Private mover (not paid)

-

-

Private mover (not paid)

YES

-

Professional mover

-

YES

Professional mover

YES

YES

  

Transporting on County Rd & State Hwys

DOT

WUTC

Professional Movers are responsible for obtaining/maintaining their WUTC Permit Number and will provide you with the WUTC permit number so you may obtain your movement permit.

Private mover (not paid)

YES

-

Professional mover

YES

YES

 

Below are tax and Mobile Home Real Estate Excise Tax Affidavit requirements for Manufactured and Mobile Home Transfers, whether the home is moving or not*PLEASE NOTE* Mobile Homes constructed prior to June 15, 1976 must meet additional requirements prior to movement to a new location.  Please see prior page for more details. 

 If you have questions or require further information, please contact the County Treasurer’s office at (509) 745-8525.  Thank you.

MANUFACTURED HOME CHANGE OF OWNERSHIP

FULL TAXES DUE
(INCLUDING DELINQUENT)

ADVANCE TAXES
RCW 84.56.090

ISSUE MOVEMENT PERMIT & PLACARD(S)
AFFIDAVIT REQUIRED; EXCISE TAX OR EXEMPT FEES DUE
MANUFACTURED HOME ONLY
X
 
 
X
MANUFACTURED HOME & REAL COMBINED 1
 
 
 
X 1
MH & REAL COMBINED, SELLING M/H ONLY
ON MOBILE HOME VALUE ONLY
 
 
X
M/H & REAL COMBINED, SELLING & MOVING HOME MOVING IN OR OUT OF COUNTY – TAX ON M/H VALUE ONLY IF MOVING OUT OF COUNTY – TAX ON M/H VALUE ONLY X YES, UNLESS MOVEMENT IS REQUIRED BY SALE, THEN SALES TAX DUE INSTEAD
MANUFACTURED HOME MOVING OUT OF COUNTY X X X X
M/H MOVING OUT OF COUNTY, MOVEMENT REQUIRED BY SALE X X X NO AFFIDAVIT OR EXCISE TAX; SALES TAX AT DOL INSTEAD
MANUFACTURED HOME MOVING WITHIN COUNTY X   X X
M/H MOVING WITHIN COUNTY, MOVEMENT REQUIRED BY SALE X   X NO AFFIDAVIT OR EXCISE TAX; SALES TAX AT DOL INSTEAD
MANUFACTURED HOME MOVING OUT OF STATE X NO – PER
RCW 84.60.020
X X
MANUFACTURED HOME MOVING ONLY FULL TAXES DUE (INCLUDING DELINQUENT) ADVANCE TAXES ISSUE MOVEMENT PERMIT & PLACARD(S) AFFIDAVIT REQUIRED; EXCISE TAX OR EXEMPT FEES DUE
WITHIN COUNTY X   X  
OUT OF COUNTY X X X  
OUT OF STATE X   X  
TRADE-IN JAN-DEC X X X  
TITLE ELIMINATIONS FULL TAXES DUE (INCLUDING DELINQUENT) ADVANCE TAXES ISSUE MOVEMENT PERMIT & PLACARD(S) AFFIDAVIT REQUIRED; EXCISE TAX OR EXEMPT FEES DUE
ALL PARCEL NUMBERS AFFECTED X      
“NO SALE” - EXEMPT TRANSACTIONS 2 FULL TAXES DUE (INCLUDING DELINQUENT) ADVANCE TAXES ISSUE MOVEMENT PERMIT & PLACARD(S) AFFIDAVIT REQUIREDEXEMPT FEES DUE
ALL PARCEL NUMBERS AFFECTED 3 CURRENT TAXES ONLY 3, 4     X

 

  1. For this transaction, a Real Estate Excise Tax Affidavit may be used instead of the Mobile Home Real Estate Excise Tax Affidavit as long as the Manufactured Home is included in the legal description of the real property.
  2. “No Sale” - Exempt Transactions – Definition: Transactions that effect lien holder status only.  For example, spouse removal/addition, name changes, gifts, repossession/forfeiture, or inheritance are not sales.  Appropriate WAC is required to claim exemption from excise tax, as well as supporting documentation.
  3. If home is moving, the rules (including tax requirements) in the section labeled “Manufactured Home Moving Only” apply, PLUS excise tax affidavit is required.
  4. ‘Current taxes’ – Definition: Delinquent taxes and all special assessments (Irrigation, Storm Water, LID/RID) must be paid in full; in addition, current year first half taxes due if filing between January 1 and April 30 or current year full taxes due if filing between April 30 and December 31 (certification for following year).