Excise Tax

Overview

Important Notification - Graduated REET Threshold Change Effective January 1, 2023

Changes to REET effective Jan. 1, 2020Effective Jan. 1, 2020, ESSB 5998 made changes to the real estate excise tax program. Some of these changes include:

  • A graduated state REET rate structure for sales of real property
  • Exception: agricultural land/timberland is excluded from the new rate structure and will continue to have a state REET rate of 1.28%.

The Graduated REET Calculator and forms are available online here.

Effective June 9, 2016 SHB 2539, authorizes a new method to claim and document a valid inheritance exemption from the Real Estate Excise Tax (REET).

Department of Revenue has an updated "Real Estate Excise Tax Lack of Probate Affidavit".

An Excise Tax Affidavit needs to be completed for a conveyance document, such as a deed or real estate contract, and for the sale of a mobile home not being moved.

Excise is a seller's tax, due within one month of the date of sale and must be paid before the conveyance document can be recorded or the mobile home title transferred. 

Excise tax rates vary by location In Pierce County. Rates can be calculated online. Tax-exempt transactions are subject to a $10 fee.

Excise affidavits must be fully completed and signed by grantor / seller and grantee / buyer or an agent for each. Supplemental statements can only be signed by grantor and grantee.

Before a mobile home excise affidavit can be processed, personal property taxes must be paid in full for the year if excise tax is due, and must be paid current if no tax is due.

Recording fees and the $10.00 affidavit fee due on non-taxable conveyances may be paid combined, but excise tax must be paid separately. Make checks payable to Pierce County Auditor.

Interactive Excise Forms 

Real Estate Excise Tax Affidavit - Single Location

This interactive form can be filled out online and printed on legal or letter size paper. Only the original and one copy are required in Pierce County.

Real Estate Excise Tax Affidavit- Multi Location

This interactive form can be filled out online and printed on legal or letter size paper. Only the original and one copy are required in Pierce County.

Excise Tax Supplemental Statement

This interactive form can be filled out online and printed on legal or letter size paper. It will automatically print four copies but only the original and one copy is required in Pierce County, with signatures on page one only.

Mobile Home Excise Tax Affidavit

This interactive form can be filled out online and printed on letter size paper. It will automatically print four copies but only the original and two copies are required in Pierce County, with signatures on page one only.

These forms are formatted for use in any county in Washington State. Check with the county where the affidavit will be processed to be sure that they accept these forms.

Visit the Department of Revenue's website for more information. WAC Chapter 458-61A for Real Estate Excise Tax rules