INSTRUCTIONS
Note: To report a transfer of a controlling interest in real property, please use the Real Estate Excise Tax Affidavit Controlling Interest
Transfer Return, Revenue Form No. 84-0001B. This form is available online at dor.wa.gov.
Section 1:
If the sale involves property in only one location code, use the Single Location Real Estate Excise Tax Affidavit.
If sale is less than 100%, check the box “Check if partial sale” and fill in the percentage sold.
Enter the name(s) of seller/grantor. This is the person(s) conveying interest in the property.
Section 2:
Enter the name(s) of buyer/grantee. This is the person(s) receiving interest in the property. List the percentage acquired after each
name.
Section 3:
• Enter the name and address where you would like all future property tax information sent.
• Enter the tax parcel number and current assessed value for real and personal property being conveyed in this county. Check the
box to indicate personal property.
Section 4:
• Enter the street address of the property.
• Enter the county if in unincorporated area. Enter city name if located within a municipality.
• Enter the legal description of the property.
Section 5:
Enter the appropriate land use code for the property. Please list all codes that apply on the lines provided in section
5. See WAC 458-53-030(5) for a complete list.
9 - Land with mobile home
10 - Land with new building
11 - Household, single family units
12 - Multiple family residence
(2-4 Units)
13 - Multiple family residence (5 + Units)
14 - Residential condominiums
15 - Mobile home parks or courts
17 - Institutional Lodging
(convalescent homes, nursing homes, etc.)
18 - All other residential not coded 19 - Vacation and cabin 21 - Food and kindred products
22 - Textile mill products 23 -
Apparel and other finished products made from
fabrics, leather, and similar materials
24 - Lumber and wood products
(except furniture)
25 - Furniture and fixtures
26 - Paper and allied products
27 - Printing and publishing
29 - Petroleum refining and related industries
30 - Rubber and miscellaneous plastic
products
31 - Leather and leather products
32 - Stone, clay and glass products
33 - Primary metal industries
34 - Fabricated metal products
35 - Professional scientific and controlling
instruments; photographic and optical goods;
watches/clocks manufacturing
39 - Miscellaneous manufacturing
50 - Condominiums-other than resi-
dential
53 - Retail Trade - general merchandise
58 - Retail trade - eating & drinking
(restaurants, bars)
59 - Tenant occupied, commercial properties 64 - Repair services
65 - Professional services
(medical, dental, etc.)
71 - Cultural activities/nature exhibitions
74 - Recreational activities
(golf courses, etc.)
75 - Resorts and group camps
80 - Water or mineral right
81 - Agriculture (not in current use)
83 - Agriculture current use
RCW 84.34
86 - Marijuana grow operations
87 - Sale of Standing Timber
88 - Forest land designated
RCW 84.33
91 - Undeveloped Land (land only)
94 - Open space land RCW 84.34
95 - Timberland classified
RCW 84.34
96 - Improvements on leased land
• Check yes if the seller was receiving a property tax exemption or deferral under RCW 84.36, 84.37, or 84.38
(nonprofit organization, senior citizen, or disabled person, homeowner with limited income).
• Check yes if the land is primarily used for timber as defined by RCW 84.34 and 84.33 or agriculture as defined by
RCW 84.34.020. See ETA 3215 for additional information. If the sale involves multiple parcels with different
land use codes, complete the predominate use worksheet.
Section 6:
Indicate whether the property is designated as forest land per chapter 84.33 RCW, classified as current use (open space, farm,
agricultural, or timber) per chapter 84.34 RCW, or receiving special valuation as historic property per chapter 84.26 RCW.
Section 7:
• List perso
nal property included in the selling price of the real property. For example, include tangible (furniture, equipment, etc.)
and intangible (goodwill, agreement not to compete, etc.).
• Use Tax is due on personal property purchased without payment of the sales tax. Report use tax on your Combined Excise
Tax Return or a Consumer Use Tax Return, both available at dor.wa.gov.
• If you are claiming a tax exemption, cite the specific Washington Administrative Code (WAC) number, section and subsection and
provide a brief explanation. Most tax exemptions require specific documentation. Refer to the appropriate WAC to determine
documentation requirements. Chapter 458-61A WAC is available online at dor.wa.gov.
• Enter the type of document (quit claim deed, statutory warranty deed, etc.), and date of document (MM/DD/YYYY).
• Enter the selling price of the property. Enter only the portion of selling price assigned to this county. This should equal the selling
price reflected on the worksheet, step 3, column C.
• Selling price: For tax purposes, the selling price is the true and fair value of the property conveyed. When property is conveyed in
an arm’s length transaction between unrelated persons for valuable consideration, there is a presumption that the selling price is
equal to the total consideration paid or contracted to be paid, including any indebtedness. Refer to RCW 82.45.030 for more
information about selling price.
• Deduct the amount of personal property included in the selling price.
• Deduct the amount of tax exemption claimed per chapter 458-61A WAC.
