Real Estate Excise Tax Affidavit (REETA)

Chapter 82.45 RCW imposes an excise tax on every sale of real estate in this state, at the rate of one and twenty-eight one-hundredth percent (.0128) of the selling price. Unless otherwise specifically exempt from tax, all sales of real property are subject to the real estate excise tax.

Chapter 82.46 RCW authorizes counties, cities, and towns to impose additional taxes on sales of real property based on the same incidences, collection, and reporting methods, as applicable under chapter 82.45 RCW. Taxes imposed are due at the time the sale occurs and are to be collected by the county treasurer upon presentation of the documents of sale for recording in the public records, or by the department in the case of a transfer of a controlling interest in an entity which owns real property located in this state. This chapter:

  • Provides applicable definitions
  • Describes tax payment, collection and reporting procedures
  • Explains the imposition of penalties and interest on late payment
  • Describes available exemptions from tax
  • Provides procedures for refunds of overpaid taxes and appeals from assessments of tax

Excise Tax Rates

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

MunicipalityLocal RateState RateCombined Rate
Albion0.25%1.28%1.53%
Colfax0.25%1.28%1.53%
Colton0.25%1.28%1.53%
Endicott0.25%1.28%1.53%
Farmington0.25%1.28%1.53%
Garfield0.25%1.28%1.53%
LaCrosse0.25%1.28%1.53%
Lamont0%1.28%1.28%
Malden0.25%1.28%1.53%
Oakesdale0.25%1.28%1.53%
Palouse0.25%1.28%1.53%
Pullman0.25%1.28%1.53%
Rosalia0.25%1.28%1.53%
St. John0.25%1.28%1.53%
Tekoa0.25%1.28%1.53%
Uniontown0.25%1.28%1.53%
Unincorporated0.25%1.28%1.53%


Forms

A fill-in, printable excise tax form is available for all excise transactions:

Form Requirements

  • Computer generated forms must use a 10 pitch courier, Arial, or OCR type A or B font in all data fields.
  • The revision date, name, address, phone number, and email of the individual or company must appear on the bottom left corner of the form.
  • The form must either be printed on four part carbonless paper or have a date and time stamp printed in the bottom right corner of the form. This is utilized to ensure all printed versions contain the same information.
  • All copies of the REETAs must be signed in the appropriate areas.

To obtain blank affidavit and supplemental forms, please contact the Treasurer’s Office.

Penalty & Interest

If excise tax is not paid within 30 days of a sale, penalty and interest are due. Find more information on the penalty and interest page.