Real Estate Excise Tax (REET)

Treasurer's Office E-recording hours are:

​Monday - Friday​9:00am - 3:30pm

NOTE: REAL ESTATE EXCISE TAX FORMS ARE UPDATED BY THE DEPARTMENT OF REVENUE REGULARLY. THE NEWEST FORM IS REQUIRED TO BE USED. THE LINK IS LISTED BELOW. 

What is the real estate excise tax?

Real estate excise tax is a tax on the sale of real estate.  The tax also applies to transfers of controlling interests (50% or more) in entities that own property in the state.

Who is responsible for paying the excise tax?

Excise is the responsibility of the seller. It is due within 30 days of the date of the conveying document and must be paid before the document can be recorded or the mobile home title transferred.

How do I pay the tax?

County treasurers collect the state and local taxes, except for the tax that applies to acquisition of controlling interests which is reported directly to the Department of Revenue. Payment should be made by cash or check payable to the Kitsap County Treasurer. (We do allow for payment by card, but there are fees associated with this and it is not recommended.)

What rate do I pay?

The County (Local) portion is .50%. In addition, please refer to the link below for the State's portion:

New Real Estate Excise Tax Rates

What forms need to accompany the deed?

Washington State Law requires that a Real Estate Excise Tax Affidavit be completed and signed prior to a deed being recorded to transfer ownership of real property. If you are transferring ownership of a manufactured/mobile home and you have not been to the Department of Licensing to eliminate the title after the mobile was affixed to your land, you will also need a Mobile Home Real Estate Excise Tax Affidavit.

Excise affidavits must be filled out completely and signed by the grantor/seller and grantee/buyer, or an agent for each. Supplemental Statements can only be signed by the grantor and grantee, not an agent. The Supplemental Statement must be signed by all grantors and grantees. Before a mobile home excise affidavit can be processed, property taxes must be paid in full for the year. Beginning August 1, 2023, Kitsap County will require a Real Estate Excise Tax Affidavit when processing a Lack of Probate Affidavit. 

What does the State do with their portion of the funds collected?

1.3% of the state tax collected by counties is retained to cover administration costs. Of the net proceeds to the state, 2% goes into the public works assistance account, 4.1% to the education legacy account with remaining amounts going the general fund.

Kitsap County News

Conveying Documents (Deeds)

How do I create a deed?

    You can purchase a blank deed form at an office supply store, or possibly from an internet site. The deed must have a minimum of one inch margins on each side of every page, and a three inch margin on the top of page one. The deed must be fully completed and then signed by the grantor(s) in front of a notary. (We do not have a notary in our office.)
    If you are transferring property and you are not familiar with the document types and how to complete them, it is in your best interest to contact an attorney or a title company to be certain your transaction is accomplishing what you wish it to. The Treasurer's Office can only assist with the completion of the Real Estate Excise Tax Affidavit and can not assist or advise on the proper completion of the legal document or what type of document to use.

When the Treasurer's Office processes a Real Estate Excise Tax Affidavit, we are only checking that the affidavit is complete and matches the legal document that is being recorded. We are not legally qualified to interpret the document or the effect it will have once it is recorded. We can assist with choosing a Washington Administrative Code (WAC) that may apply to the transfer of property; however, it is the involved parties' obligation to prove the validity of the WAC chosen when their transaction is audited by the Department of Revenue.

There are a wide variety of attorneys and/or paralegals that can assist you with the completion of your real estate transfer. Please contact the Washington State Bar Association for a list of attorneys in your area.

Washington State Bar Association

1325 Fourth Ave Suite 600

Seattle, WA 98101

800.945.9722

 

Employees of the Treasurer's Office are prohibited by law

from giving legal advice.

More News

Local Title Companies

REET Forms

Questions?

​All questions regarding Real Estate Excise Tax or processing should be sent to REET@kitsap.gov.