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Island County > Treasurer > Real Estate Excise Tax Affidavit


Affidavit Processing Hours:

9 am to 3pm


****Important Information for Submitters****

Properties with Current Use Exemptions:

If you are submitting an excise affidavit to our office for processing and the property(ies) being transacted are in a current use program, you must first contact the Island County Assessor regarding the sale of the subject property(ies).  The Assessor's signature on the excise affidavit is required in order for us to process the transaction for you.  This must be done in advance.  

Please visit the Assessor's website for additional information about current use programs.

Graduated REET rates:

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.


Please note that it can take 10-20 minutes per document to process an excise transaction. Our office currently operates on a first come, first served basis so please check with a Staff Member regarding the wait times.​​​​


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.

Effective immediately, and In keeping with the WA state Department of Revenue (DOR) policy regarding the use of 8.5 x 14 paper when printing these documents:

  •          Real Estate Excise Tax Affidavits,
  •          Real Estate Excise Tax Supplement Statements

The Island County Treasurer's office will no longer be accepting excise affidavits submitted on 8.5 x 11 paper. Only 8.5 x 14 paper will be accepted.  Affidavits that do not meet this standard will be rejected and returned to the submitter.

The 8.5 x 11 documents do not meet the state's archiving standards as they frequently cannot be read due to a small font size. The use of 8.5 x 14 paper results in a much larger font, which is easier to read and archive.

Please note your printer settings must be manually set at 8.5 x 14 and the proper paper loaded in your printer.  Thank you for your cooperation.

​Forms Needed to Process a R​EAL ESTATE EXCISE TAX Transaction:

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


Real Estate Excise Tax Refund:

Any person having paid the real estate excise tax in error may apply for a refund of the amount overpaid by submitting a completed refund request form to the Island County Treasurer's Office.  The original refund form must be received by the Treasurer's Office with a wet signature and original notary stamp.  Note, however: It would be beneficial for the submitter to review Section E (Responsibilities of county) (i) (ii) in the Instructions first as it explains in detail the reviewing process for both the county treasurer and state treasurer.

Other Helpful Information:

​​RCW on Deeds of Conveyences

WA State Bar Association​

D.O.R. Excise Tax Page

Real Estate Excise Tax Audit Process

To request a Real Estate Excise Tax written binding tax ruling use the following link to the Washington Department of Revenue https://dor.wa.gov/forms/request-tax-ruling



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, Click Here​.

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).

You may be required to fill out the supplement affidavit (link above) to obtain the exemption.


Sold/Bought a Mobile/Manufactured Home?​​

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.​



360-678-7841  OR   ICTREET@islandcountywa.gov

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