Real Estate Excise Tax

What is Excise Tax?

Excise tax is a seller's tax based on the sale of property within the cities and county areas of Clallam County (ranging from 1.10% to 3% (x) not including local rates) as authorized by Chapter 82.45 RCW and Chapter 458-61 WAC.

Effective January 1, 2020, sales of real property located in Washington are subject to a graduated real estate excise tax (REET) rate. The graduated state REET rates replace the previous flat state REET rate. Agricultural land and timberland are excluded from the new rate structure and will continue to have a flat state REET rate of 1.28%. View the State REET calculator.

Use the following percentages when calculating your excise tax:

Choose one of the following:

State:    1.10% (use this rate when your transfer does not include any predominant use such as Timber/Agriculture) 

State:    1.28% (use this rate when your transfer includes predominant use such as Timber/Agriculture)

Choose one of the following: (in addition to the State %)

Local:    0.50% (use this for all areas not in the City of Forks)

Local:    0.25% (use this for transactions in the City of Forks only)

Additional Fees: (in addition to State & Local)

State Technology Fee:    $5.00 (add this to all transactions where excise tax is due)

Exempt Transactions:    $10.00 (include this on all tax exempt transactions $5.00 State Technology Fee & $5.00 Affidavit Processing Fee)

Washington State - Department of Revenue (DOR) Links:

For Real Estate Excise Tax Affidavit forms: CLICK HERE

For Real Estate Excise Tax Affidavit information, including exemptions available and rates: CLICK HERE

To review the 2023 Real Estate Excise Tax threshold changes: VIEW

Processing

Our office is available to assist the public with personal transactions by appointment only, between 10:00am-11:00 am daily. 

Please call to review your documents over the phone with our staff before you schedule your appointment. Once your documents are in order, you can make an appointment for as early as the next business day. To review your documents and schedule an appointment please call (360) 417-2344.

If you appear for your appointment unprepared or with incomplete forms, you will have to reschedule your appointment.

How to Complete your Excise Forms

You can visit the Washington State Department of Revenue website to view Excise Tax forms. You will submit completed forms and tax payment to the County Treasurer's Office where property is located.

Real Property (Land and Stick-Built Homes) :

An excise affidavit along with any supportive supplemental documentation must accompany a deed in order to be accepted by the Treasurer and recorded the County Auditor. The sale amount and excise amount information is required on the deed as a prerequisite for recording in the Auditor's office.

Mobile Homes / Manufactured Homes (Homes with a Title):

A mobile home excise affidavit must be complete along with any supportive supplemental documentation. No deed is required for a mobile/manufactured home that has a title. In addition to reviewing your documents with the Treasurer; make arrangements with the Department of Licensing to make sure you have all the documentation they require for processing. You cannot change the names on a title without completing the excise tax process.

WAC Numbers & Tax Exempt Transactions

If you are using a WAC number to complete your transaction, please review your code online and provide any supplemental documentation your WAC number requires to the Treasurer at your appointment. You can search for WAC numbers and review the rules for documentation by visiting the Washington State website here.

Questions?

 If you have any questions, please contact the Treasurer's Office at (360) 417-2344 or email our REET review email here.

(x) Note: If exempt from paying Excise Tax, the fee for processing the affidavit is $10 ($5 Technology Fee and $5 Affidavit Processing Fee)

Simplifile & Electronic Recording

Our office is accepting Excise documents electronically through Simplifile If you are recording frequently, please visit Simplifile site to sign up!