Excise Tax

As authorized per 82.45 & 82.46 RCW a combined real estate excise tax is imposed on every sale of real property in Grays Harbor County. This tax is due at the time of the sale and is collected by the county treasurer when the documents are presented for recording. When the controlling interest of an entity that owns property in Washington State is sold, the tax is collected by the Washington State Department of Revenue.

Prior to recording, a completed REAL ESTATE EXCISE TAX AFFIDAVIT, the ORIGINAL DOCUMENT, and the EXCISE TAX PAYMENT must be submitted to the GRAYS HARBOR COUNTY TREASURER for processing. The minimum processing fee on any transfer is $5.00. In addition, each transaction is subject to a $5.00 Real Estate Excise Tax Automation Fee. The net result: the minimum amount due on an exempt transaction is $10.00 and the amount due on a taxable transaction is the calculated tax (sales price * tax rate) plus the $5.00 automation fee. Please remit payment of the excise tax to the GRAYS HARBOR COUNTY TREASURER. Do NOT combine payment of this tax with the recording fees.

Any claim for exemption must cite the specific Washington Administrative Code (WAC) number, section and subsection and provide a brief explanation. Most tax exemptions require specific documentation and the completion of the Real Estate Excise Tax Supplemental Statement (Form 84-0002).

The Real Estate Excise Tax Affidavit (Form 84-0001a) and the Mobile Home Real Estate Excise Tax Affidavit (Form 84-0003) are 4 part forms. Pre-carbon four part forms are available from title companies, banks, escrow companies and state or county offices dealing with real estate sales. In addition, PDF versions of these forms are available on this web site. Original signatures of both the GRANTOR(s) and GRANTEE(s) are required on the Treasurer’s Copy of the affidavit and on the Supplemental Statement.

The tax rates currently in effect in Grays Harbor County are as follows: