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Real Estate Excise Tax Information
Real Estate Excise Tax
Washington State, under Chapter 82.45 of the Revised Code of Washington (RCW), imposes an excise tax on the sale of real property. Unless otherwise specifically exempt from tax under Washington Administrative Code (WAC) 458-61A, all sales of real property are subject to the Real Estate Excise Tax (REET). The County Treasurer acts as agent on behalf of the Washington State Department of Revenue (DOR) to collect the excise tax.
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 WAC458-61A-306. The tax is the responsibility of the seller per WAC458-61A-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).
Please Note
It can take 10 to 20 minutes per document to process an excise tax transaction. Our office operates on a first come, first served basis. Please check with a staff member regarding wait times. Additionally, please keep in mind that the Auditor's office closes recording at 4 pm.
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 a title company.
Selling or Transferring a Mobile / Manufactured Home?
Special requirements apply to mobile and manufactured home transactions. Please contact the Treasurer's Office by email or by calling 509-745-8525 for more information.
Attention - Title Companies, Real Estate Attorneys, Etc.
Douglas County now accepts electronic Real Estate Excise Tax transactions through Simplifile. This process allows you to electronically file excise tax documents with the Treasurer's Office, and electronic record the conveyance document with Auditor's Office.
Mail and in person processing of these documents will continue to be available to all users.
Involved County Offices
The following County offices all have a role in the final processing of Real Estate Excise Tax Affidavits and the recording of the deed or other conveyance document:
- For assistance with the Real Estate Excise Tax Affidavit, please contact:
- Douglas County Treasurer: 509-745-8525
- For recording of your deed or conveyance document and applicable fees, please contact:
- Douglas County Auditor: 509-745-8527
- For assistance with special land classifications or other property or value questions, please contact:
- Douglas County Assessor: 509-745-8521
DOR Resources
The Department of Revenue has made available on their website affidavits and other supporting documents. It is requested, but not required, that documents are formatted and printed on legal-size paper. For documents submitted in person or via mail, original signatures must appear on at least one copy of the affidavit. Electronically submitted documents must conform to RCW 19.34.
Online Fillable Forms
For fillable excise forms from the Department of Revenue, visit the Real Estate Excise Tax Forms page.
DOR Links
Use the following links for Real Estate Excise Tax Information from the Department of Revenue:
- Revised Code of Washington: RCW 82.45 and RCW 82.46
- Washington Administrative Code: WAC 458-61A
Excise Tax Rates
The Excise tax rate for the County and municipalities located within Douglas County are as follows:
| County / Municipalities | District / Levy | DOR Code | Local Rate | State Rate | Combined Rate |
|---|---|---|---|---|---|
| Bridgeport | 001 | 0901 | 0.25% | 1.28% | 1.53% |
| East Wenatchee | 021 and 022 | 0902 | 0.50% | 1.28% | 1.78% |
| Mansfield | 005 | 0903 | 0.50% | 1.28% | 1.78% |
| Rock Island | 010 and 011 | 0904 | 0.25% | 1.28% | 1.53% |
| Waterville | 015 | 0905 | 0.50% | 1.28% | 1.78% |
| Coulee Dam | 025 | 0949 | 0.50% | 1.28% | 1.78% |
| Douglas County | All Others | 0900 | 0.25% | 1.28% | 1.53% |
Helpful Links
- Claiming an exemption from the excise tax?
- Visit the Washington State Legislature website to find the appropriate WAC number and documentation requirements for your exemption.
- Learn more about the Real Estate Excise Tax by visiting the DOR Real Estate Excise Tax page.
- Will my Real Estate Excise Tax transaction be audited by the DOR?
- View a helpful REET Audit Process Brochure (PDF) from the DOR to learn more.
- Learn more about conveyance documents with the RCW on Deeds and Conveyances.
- I need a legal professional to assist me with drafting the correct conveyance document.
- Find an attorney with the Washington State Bar Association website.