Real estate excise tax rates changed to a tiered/graduated rate system effective January 1, 2020 under ESB 5998. In conjunction with this change, new Department of Revenue affidavit forms are required for submission to the Treasurer's office. Our website links to those new forms have been updated (see below). If you are completing these forms for your individual transaction, please be sure to use the correct one.
The Washington Department of Revenue's website features an excise tax calculator and information about property classifications for excise transactions to assist you in completing your affidavit.
For Title Companies, Lawyers, etc.:
Island County is now accepting online transactions through Simplifile and
CSCGlobal, which allow electronic processing of the excise tax affidavit by the Treasurer's Office, and electronic recording by the Island County Auditor's Office. Please contact us if your business has any questions about the eREET process or how to sign-up. In the meantime, excise transactions may also be processed in person or by mail through the Treasurer's office. Individuals wishing to process eREET transactions will not have access to this service at this time due to vendor guidelines.
Any time real property or a mobile home changes hands an affidavit completed through the Treasurer's office is required. A Real Estate Excise Tax Affidavit, along with a conveyance document (deed), must be presented to the Treasurer's office for processing and collection of tax or fees due within 30 days of the sale/dated document. This is done prior to presenting that conveyance document to the Auditor's office for recording. The graduated REET structure for excise tax (plus a $5.00 transaction processing fee) can be found here.
Each Real Estate Excise Tax transaction processed by the Treasurer's Office is sent to and reviewed by the Washington Department of Revenue. The DOR will contact you directly if any questions or discrepancies are found by their office.
Real Property Affidavit - single location (for transactions January 1, 2020 or thereafter)
Real Property Affidavit - multiple locations (for transactions January 1, 2020 or thereafter)
Real Property Affidavit (for transactions prior to January 1, 2020)
Real Property and Mobile Home Affidavit Instructions are part of each form
Supplement - Exempt Transactions
Mobile/Manufactured Homes (for transactions January 1, 2020 or thereafter)
Mobile/Manufactured Homes (for transactions prior to January 1, 2020)
Affidavit (Lack of Probate)
Additional Affidavit Forms on D.O.R.'s website
RCW on Deeds of Conveyences
WA State Bar Association
D.O.R. Excise Tax Page
A transfer may be exempt from paying the real estate excise tax, but the proper Washington Administrative Code (WAC) must be cited on the affidavit. A minimum fee of $10 will be charged on every affidavit presented to the Treasurer's office.
To access these Washington State Statutes,
Please select the WAC code that most closely identifies with your situation and then by clicking on the individual links please read through the requirements and documentation required BEFORE submitting your affidavit(s).
may be required to fill out the supplement affidavit (link above) to obtain the exemption.
Sending your signed title to the Department of Licensing will not change the ownership of the home. Every manufactered/mobile home sale must have the accompanying "Mobile Home Real Estate Tax Affidavit" completed along with the signed title, and brought to the Treasurer's office to pay the excise tax. All property taxes must be paid in full before the transfer can occur.
Locations:Whidbey Island:Administration Building1 NE 7th Street,Ste. 111Coupeville, WA 98239Camano Island:121 N East Camano Dr.Camano Island, WA 98282
Phone Numbers :Whidbey Island:Main Line:(360) 679-7302From S Whidbey:(360) 321-5111From Camano:(360) 629-4522Fax:
(360) 240-5567Camano Annex:(360) 387-3443x224Email Address :email@example.com
Mailing Address:I.C. TreasurerPO BOX 699Coupeville WA 98239-0699
Office Hours:CoupevilleMonday - FridayOffice:8:00 am to 4:30pmExcise:8:00am to 3:00pmCamano8:00 am to Noon & 1:00 pm to 4:30 pmMonday - Friday