CERTIFICATION OF ENROLLMENT

SUBSTITUTE SENATE BILL 6851

Chapter 269, Laws of 2008

60th Legislature
2008 Regular Session



REAL PROPERTY TRANSFER--INHERITANCE--TAX EXEMPTION



EFFECTIVE DATE: 06/12/08

Passed by the Senate March 12, 2008
  YEAS 47   NAYS 2

BRAD OWEN
________________________________________    
President of the Senate
Passed by the House March 12, 2008
  YEAS 91   NAYS 6

FRANK CHOPP
________________________________________    
Speaker of the House of Representatives


 
CERTIFICATE

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.

THOMAS HOEMANN
________________________________________    
Secretary
Approved March 31, 2008, 11:46 a.m.








CHRISTINE GREGOIRE
________________________________________    
Governor of the State of Washington
 
FILED
April 1, 2008







Secretary of State
State of Washington


_____________________________________________ 

SUBSTITUTE SENATE BILL 6851
_____________________________________________

AS AMENDED BY THE HOUSE

Passed Legislature - 2008 Regular Session
State of Washington60th Legislature2008 Regular Session

By Senate Ways & Means (originally sponsored by Senators Prentice and Haugen)

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.


         Passed by the Senate March 12, 2008.
         Passed by the House March 12, 2008.
         Approved by the Governor March 31, 2008.
         Filed in Office of Secretary of State April 1, 2008.