🏠 Real Estate Excise Tax (REET) – Wahkiakum County Treasurer’s Office
Overview
The Real Estate Excise Tax (REET) is a tax on the sale or transfer of real property in Washington State. The tax is collected at the time a deed or other conveyance is recorded and is required before the County Auditor can process the transaction.
In Wahkiakum County, the Treasurer’s Office is responsible for collecting and distributing REET payments according to state law (RCW 82.45).
Current Tax Rates
| Type | State Portion | Local Portion | Total Rate |
|---|---|---|---|
| Residential Sales | Tiered rate (1.1%–3.0% depending on sale price) | 0.25% | Varies by sale price |
| Non-Residential Sales | Flat 1.28% | 0.25% | 1.53% |
Note: The State REET uses a graduated rate structure for residential property. The local portion remains fixed at 0.25%.
Who Pays
The seller typically pays REET, unless otherwise agreed upon by the buyer and seller. The tax applies to:
Sales of real property (land and buildings)
Transfers of controlling interest in entities that own real property
When and Where to Pay
All REET affidavits and payments must be submitted to the Wahkiakum County Treasurer’s Office before recording documents with the County Auditor.
In-person or by mail:
Wahkiakum County Treasurer’s Office
64 Main Street / PO Box 85
Cathlamet, WA 98612
📞 (360) 795-8005
Office Hours: Monday – Friday, 8:00 a.m. to 4:00 p.m. (excluding holidays). Closed for lunch 12:30 p.m.-1:30 p.m.
Required Forms
Real Estate Excise Tax Affidavit (Form 84-0001A)
Washington State DOR REET FormsSupporting Documents – A copy of the deed or real estate contract must accompany the affidavit. IF there is an exemption for gift or inheritance, the exemption form is required.
Full Legal Description - typically a separate attachment due to not fitting in the box on the REETA.
Exemptions
Some transfers are exempt from REET under RCW 82.45.010. Common exemptions include:
Gifts or inheritance
Transfers between spouses or domestic partners
Boundary line adjustments with no change in ownership
Certain reorganizations or mergers
For a complete list, visit the Washington State DOR REET Exemptions page.
Distributions
REET funds are distributed monthly to:
The State of Washington (Department of Revenue)
Wahkiakum County’s Capital Projects and General Funds
Local jurisdictions as designated by statute
Penalties & Interest
Payments not made at the time of recording are subject to:
Interest: 1% per month from the date of sale
Penalty: 5% after 30 days, 10% after 60 days, and 20% after 90 days (per RCW 82.45.100)