Is the Real Estate Excise Tax Affidavit itself a tax?

No, the affidavit is a form, not a tax. Washington does impose an actual Real Estate Excise Tax (REET) on most property sales, but many quitclaim deed transfers -- gifts, inheritance, transfers into a revocable living trust, marital transfers -- are exempt from owing the tax itself. Either way, the affidavit still has to be completed and filed with the deed.

Do I have to pay Real Estate Excise Tax on a quitclaim deed?

Only if your transfer doesn't fall into one of the exemption categories the Department of Revenue publishes -- which include gifts, inheritance and devise, community-property and marital-dissolution transfers, and transfers into a revocable living trust, among others. Even when your transfer is exempt, the affidavit itself must still be completed, and a gift claim needs an accompanying REET Supplemental Statement.

Washington Real Estate Excise Tax Affidavit

Part of our Washington recording requirements guide.

What Is the Real Estate Excise Tax Affidavit?

Washington law requires a completed Real Estate Excise Tax Affidavit (REETA) to accompany every deed submitted for recording. Under RCW § 82.45.090, a county auditor cannot accept a deed for recording until the excise tax due is paid and noted on the instrument — or, if no tax is owed, until the treasurer has noted the exempt status. The affidavit is tied to an actual tax: the Real Estate Excise Tax (REET), a graduated rate under RCW § 82.45.060 that applies to most property sales. Many quitclaim deed transfers, though, owe no REET at all because they fall into a statutory exemption.

Common point of confusion: even when your transfer qualifies for a full exemption from the tax itself (see below), the affidavit form still has to be completed, signed by both parties, and filed with the deed — with the correct exemption code entered on it. "Exempt from tax" does not mean "exempt from filing the form."

Getting the Form

The official REETA forms and instructions are published by the Washington Department of Revenue. The correct form depends on your sale date, so review the options before choosing one:

REET Affidavit Forms (DOR) | DOR Real Estate Excise Tax Page

When Is a Quitclaim Deed Exempt from REET?

The Department of Revenue publishes a full list of exemptions from the tax itself (the affidavit is still required either way). Categories most relevant to quitclaim deeds include:

Gift transfers (no consideration exchanged)
Inheritance or transfers by devise (through a will)
Transfers between spouses or domestic partners, and community-property or marital-dissolution transfers
Transfers into a revocable living trust, and most transfers back out of one to the original grantor
Adding or removing a name on title for no consideration (e.g., adding a spouse)
Court-decreed transfers, and certain tax or bankruptcy sales

This is not the complete list — see the DOR's commonly-used exemptions page for the full set, and confirm your specific situation qualifies before filing. A gift exemption claim also requires a completed REET Supplemental Statement submitted along with the affidavit.

Most Quitclaim Deeds Used for Gifting or Estate Planning Qualify

Quitclaim deeds are commonly used to add or remove a family member from title, transfer property into a trust, or settle an estate — situations that usually fall into one of the exemption categories above. That said, every transfer is different; if you're unsure whether yours qualifies, our Ask an Attorney service can help, or you can contact your county Auditor's office directly.

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