Excise Tax

Chapter 82.45 RCW imposes an excise tax on every sale of property in this state at the rate of 1.28% of the selling price. Unless otherwise specifically exempt from tax, all sales are subject to the excise tax. Chapter 82.46 RCW authorizes counties, cities and towns to impose additional taxes on sales based on the same incidence, collections and reporting methods, as applicable under Chapter 82.45 RCW. The 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 and provides procedures for refunds of overpaid taxes and appeals from assessments of tax.

Interest and Penalties: The Real Estate Excise tax is due on the date of sale (date of the deed or contract of sale). Per RCW 82.45.100, interest is charged for delinquent tax payment. This is not charged if the tax is paid within one month of the date of sale.

When paying any delinquent Excise Tax after calculation date or have any questions, contact this office at 509-422-7180 for the correct interest and penalty due.

PAYMENTS NOT FOR THE CORRECT AMOUNT WILL BE RETURNED.

Each deed must be accompanied by the REAL ESTATE EXCISE TAX AFFIDAVIT (FORM 84 0001A) 3-18-99. Please be sure to read the reverse side of the affidavit form. These forms are a 4 part pre-carbon form. They may be obtained from any Washington State or County agency dealing with real estate sales. Affidavits must have ORIGINAL SIGNATURES. No faxed, Xeroxed, or e-mailed affidavits will be accepted.

Prior to recording, a REAL ESTATE EXCISE TAX AFFIDAVIT must be completed and submitted with the ORIGINAL DOCUMENT, (Xerox or fax copies not acceptable) to the Okanogan County Treasurer, Attn: Excise Tax Affidavit, PO Box 111, Okanogan, WA 98840.

If exemption is claimed, you must provide the correct WAC NUMBER AND TITLE located at question #7 on the excise tax affidavit. Also you will need to attach any additional documentation required of the WAC NUMBER you are using. If you are unable to locate the WAC NUMBER AND TITLE, please call the Okanogan County Treasurer's Office at 509-422-7180 for correct WAC information. Click here for a link to the Department of Revenue EXEMPT WAC NUMBER AND TITLE.

When REAL ESTATE EXCISE TAX is EXEMPT, there is a $10.00 processing fee applied to the Excise Tax Affidavit. Please remit a separate check or money order made payable to the Okanogan County Treasurer in the amount of $10.00 per affidavit.

EXCISE TAX AMOUNT:

If sale is located within the City/Town limits of Brewster, Conconully, Okanogan(City), Omak, Oroville, Pateros, Riverside, Tonasket, Twisp, Winthrop, Unincorporated(County) - Excise tax is 1.53% of the gross sale price. (1.28% Washington State, .25% on the above list). You will also need to add $5.00 per affidavit when paying Excise Tax.

If sale is located within the City limits of Coulee Dam - Excise tax is 1.78% of the gross sale price. (1.28% Washington State, .50% to the city) plus the $5.00 per affidavit.

If sale is located within the City/Town limits of Elmer City and Nespelem - Excise tax is 1.28% of the gross sale price. (1.28% Washington State) plus the $5.00 per affidavit.

Nature of transfer may require completion of REAL ESTATE EXCISE TAX SUPPLEMENTAL STATEMENT (FORM 84 0002-1) (12-4-98) in addition to the affidavit. Original signatures only, by the Grantor and Grantee must be on the Supplemental statement.

The COMPLETE LEGAL DESCRIPTION of the property must be included on the affidavit, or FOUR copies of the legal attached to the affidavit.

Please include a check or money order, made payable to the Okanogan County Auditor for the recording fees. Please call the Okanogan County Auditor for correct filing fees at 509-422-7240. (Please Do not combine this amount with processing fee to the Treasurer).

Excise Tax-Mobile Home

RCW 82.45.080 subjects the seller of real estate to the payment of the excise tax, and RCW 82.08.050 and 82.12.020 subjects the buyer or user of personal property to the retail sales or use tax. Therefore, if the transfer is subject the excise tax, it is the liability of the seller and if the transfer is subject to the retail sales or use tax it is the liability of the purchaser or user.

Definition Of Real Estate: A used mobile home is denied as real estate for purposes of this tax when the following conditions are met:

1. The mobile home was previously taxed by: (a) having been sold at retail and the retail sales tax has been paid (Chapter 82.08 RCW), or (b) having been used, and the use tax has been paid (Chapter 82.12.RCW).

2. The mobile home has substantially lost its identity as a mobile unit by virtue of: (a) being fixed in location upon land owed or leased by the owner of the mobile home, (b) being placed on a foundation (posts & blocks), and (c) having fixed pipe connections with sewer, water, and other utilities.

Transfer Subject To Excise Tax: The transfer of used mobile home will subject to the real estate excise tax (Chapter 82.45 RCW) on the following transactions:

1. Transfers between individuals, and there is no requirement that the unit be moved.

2. Transfer from individual to dealer (trade-in), and there is no requirement that the unit be moved.

3. Transfer from a dealer to individual, and there is no requirement that the unit is to be moved. Dealer may be allowed credit on the excise tax if unit was taken in trade, was not moved, and resale occurred within nine months.

Transfer Subject To The Retail Sales Or Use Tax: The transfer of a new or used mobile home will be subject to the retail sales tax (Chapter 82.08 RCW or use tax (Chapter 82.12 RCW) on the following transactions:

1. Transfers between individuals when as part of the agreement the unit is required to be moved.

2. Transfers of a mobile home upon which neither the retail sales tax, use tax, nor the real estate excise tax has been paid, whether the unit is to be moved or not.

3. All transfers from a dealer's sales lot.

Certification Of Taxes Paid: The law requires that a copy of the excise tax affidavit and a copy of a treasurer's certificate, stating that the property taxes have been paid, be used as evidence of payment of the taxes. The Department of Licensing is prohibited form transferring or issuing a certificate of ownership until it has verified that:

1. The excise tax on the sale, if due, has been paid, or the sales or use tax, if due, has been paid, and

2. Any property taxes, whether real or personnel, which are due on the mobile home have been paid.

When paying any delinquent Excise Tax after calculation date, contact this office at 509-422-7180 for the correct interest and penalty due.

PAYMENTS NOT FOR THE CORRECT AMOUNT WILL BE RETURNED.

MOBILE HOME EXCISE TAX AFFIDAVIT (FORM 84 0003) 6-5-98. Please be sure to read the reverse side of the affidavit form. These forms are a 5 part pre-carbon form. They may be obtained from any Washington State or County agency dealing with real estate sales. Affidavits must have ORIGINAL SIGNATURES. No faxed, Xeroxed, or e-mailed affidavits will be accepted.

Prior to recording, a MOBILE HOME EXCISE TAX AFFIDAVIT the property taxes must be paid in full for the year, (Xerox or fax copies not acceptable) to the Okanogan County Treasurer, Attn: Excise Tax Affidavit, PO Box 111, Okanogan, WA 98840.

If exemption is claimed, you must provide the correct WAC NUMBER AND TITLE located on the excise tax affidavit. Also you will need to attach any additional documentation required of the WAC NUMBER you are using. If you are unable to locate the WAC NUMBER AND TITLE, please call the Okanogan County Treasurer's Office at 509-422-7180 for correct WAC information. See the above Real Estate excise tax affidavit exemption WAC numbers and title.

When MOBILE HOME EXCISE TAX is EXEMPT, there is a $10.00 processing fee applied to the Excise Tax Affidavit. Please remit a separate check or money order made payable to the Okanogan County Treasurer in the amount of $10.00 per affidavit.

EXCISE TAX AMOUNT:

If sale is located within the City limits of Coulee Dam - Excise tax is 1.78% of the gross sale price. (1.28% Washington State, .50% to the city) plus the $5.00 per affidavit.

If sale is located within the City/Town limits of Elmer City and Nespelem - Excise tax is 1.28% of the gross sale price. (1.28% Washington State) plus the $5.00 per affidavit.

Please include a check or money order, made payable to the Department of Licensing for the mobile home title transfer fees. Please call the Okanogan County Department of Licensing for correct filing fees at 509-422-7350. (Please Do not combine this amount with processing fee to the Treasurer).

CLICK HERE TO GO TO DEPARTMENT OF REVENUE TO DOWNLOAD EXCISE TAX AFFIDAVIT FORMS

CLICK HERE FOR PARCEL AND TAX INFORMATION

TOP OF PAGE