| Passed by the Senate March 12, 2008 YEAS 47 ________________________________________ President of the Senate Passed by the House March 12, 2008 YEAS 91 ________________________________________ Speaker of the House of Representatives | I, Thomas Hoemann, Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 6851 as passed by the Senate and the House of Representatives on the dates hereon set forth. ________________________________________ Secretary | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 60th Legislature | 2008 Regular Session |
READ FIRST TIME 02/08/08.
AN ACT Relating to the documentation required in order to obtain a real estate excise tax exemption at the time of inheritance; and adding a new section to chapter 82.45 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 82.45 RCW
to read as follows:
In order to receive an exemption from the tax in this chapter on
real property transferred as a result of inheritance under RCW
82.45.010(3)(a), the following documentation must be provided:
(1) If the property is being transferred under the terms of a
community property agreement, a copy of the recorded agreement and a
certified copy of the death certificate;
(2) If the property is being transferred under the terms of a trust
instrument, a certified copy of the death certificate and a copy of the
trust instrument showing the authority of the grantor;
(3) If the property is being transferred under the terms of a
probated will, a certified copy of the letters testamentary or in the
case of intestate administration, a certified copy of the letters of
administration showing that the grantor is the court-appointed
executor, executrix, or administrator, and a certified copy of the
death certificate;
(4) In the case of joint tenants with right of survivorship and
remainder interests, a certified copy of the death certificate is
recorded to perfect title;
(5) If the property is being transferred pursuant to a court order,
a certified copy of the court order requiring the transfer, and
confirming that the grantor is required to do so under the terms of the
order; or
(6) If the community property interest of the decedent is being
transferred to a surviving spouse or surviving domestic partner absent
the documentation set forth in subsections (1) through (5) of this
section, a certified copy of the death certificate and a signed
affidavit from the surviving spouse or surviving domestic partner
affirming that he or she is the sole and rightful heir to the property.