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Treasurer's Office:
Island County, Washington
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REAL
ESTATE EXCISE TAXES
WAC
458-61A
RCW
82.45-46
A
tax on the sale of property collected by the County Treasurer,
which is remitted to the State each month after depositing 1.3% of the proceeds
of the tax in the county current expense fund.
A
tax on the sale of a mobile home, collected by the County
Treasurer, which is remitted to the State each month after depositing 1.3%
of the proceeds of the tax in the county current expense fund. If sales or
use tax has previously been paid (as evidenced by a Washington title) and if it is not a condition of sale that the mobile home be moved, the sale is
subject to the excise tax instead of sales or use tax. If there is no
Washington title, sales or use tax must be paid and then upon completion of
the Mobile Home Real Estate Excise Tax Affidavit, the excise tax will also
be due and payable. All taxes due on mobile homes must be paid in full before any transfer can be processed. Certification
of tax payment is required on the Mobile Home Excise Tax Affidavit.
The
county treasurer collection fee is 1.3% of the proceeds of the Real Estate
Excise Tax, and the proceeds are deposited in the county current expense fund.
An
additional 1.3% tax is levied by the the governing body of any county or city,
which is collected by the county and deposited into the county current expense
fund. The remaining proceeds from city or town taxes collected under
RCW 82.46.010 are distributed to the respective cities and town each month.
Any remaining proceeds from the county tax are deposited in the county capital
improvement fund (RCW 82.46).
To
access the Real Estate Excise Tax Affidavit forms, go to the following links:
Real Property:
http://dor.wa.gov/Docs/forms/RealEstExcsTx/
RealEstExTxAffid_E.pdf Supplement:
http://dor.wa.gov/Docs/forms/RealEstExcsTx/
RealEstExTxSpplmtlStmt.pdf Mobile Homes: http://dor.wa.gov/Docs/forms/RealEstExcsTx/
RealEstExTxMbleHome_E.pdf
Surviving
Spouse/Domestic Partner:
http://dor.wa.gov/docs/forms/realestexcstx/
realestateaffidavitsurvspousedomesticpart.pdf
PLEASE
NOTE: At this time we are not able to accept Real Estate Excise
Tax Affidavits electronically (on-line). You may fill out the
form, print it, and bring it in to us. Please be sure it is filled out
completely with the correct and complete information, codes, and signatures
to avoid a delay in processing. Please also note in the instructions that
there has been a change to Land Use Codes.
Island County,
Washington
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