Real Estate Excise Tax Affidavit (REETA)

Chapter 82.45 RCW imposes an excise tax on every sale of real estate in this state, at on a staggered rate based on the selling price. Unless otherwise specifically exempt from tax, all sales of real property are subject to the real estate excise tax.

Chapter 82.46 RCW authorizes counties, cities, and towns to impose additional taxes on sales of real property based on the same incidences, collection, and reporting methods, as applicable under chapter 82.45 RCW. Taxes imposed are due at the time the sale occurs and are to be collected by the county treasurer upon presentation of the documents of sale for recording in the public records, or by the department in the case of a transfer of a controlling interest in an entity which owns real property located in this state. This chapter:

  • Provides applicable definitions
  • Describes tax payment, collection and reporting procedures
  • Explains the imposition of penalties and interest on late payment
  • Describes available exemptions from tax
  • Provides procedures for refunds of overpaid taxes and appeals from assessments of tax

Excise Tax Rates

Questions about Excise tax rates for the county and for municipalities located within the county can be found at:


Real Estate and Mobile Home Excise Tax forms are available at the following site:

Penalty & Interest

If excise tax is not paid within 30 days of a sale, penalty and interest are due. Find more information on the penalty and interest page.