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Exemption codes
There are limited specific exemptions available for REET. To claim an exemption, list the exemption code in section 7 of the REET Affidavit.
- Example: WAC 458-61A-211(2)(g)
If claiming a gift exemption, you must submit a completed and executed REET Supplemental Statement with the Affidavit. The gift exemption Washington Administrative Code (WAC) section and subsection claimed is based on the selection chosen on the Supplemental Statement.
For more information, see the complete list of exemptions in WAC 458-61A.
- Exemption codes 1/1/23 and after
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Exemption Code Exemption Title Effective From Effective To 35.42.090 Leases exempted from certain taxes / non-real estate 07/01/1975 - 458-20-192(9)(f) Indians - Sale of land located in Indian country 08/02/2002 - 458-29A-400 Leasehold excise tax 01/01/1900 - 458-61A-100(5) Indians - Sale of land located in Indian country 08/05/2005 - 458-61A-102(17)(d)(v) Mobile home park sold to co-op of owners. SUNSETS 12/31/2018 08/05/2005 12/31/2018 458-61A-102(17)(d)(v) Mobile home park sold to co-op of owners. 07/28/2019 03/01/2020 458-61A-102(20)(d)(v) Mobile home park sold to co-op of owners. 03/02/2020 01/01/2030 458-61A-103(2) Transfers involving underlying debt with no recourse and no other consideration 08/05/2005 04/22/2019 458-61A-104(1)(a) Purchaser's agreement 08/05/2005 - 458-61A-105(3) Mobile and floating home sales - subject to sales or use tax 08/05/2005 - 458-61A-106(1)(b) Exempt lease 08/05/2005 11/10/2018 458-61A-106(3) Improvements removed from land 08/05/2005 - 458-61A-107 Sales of options 08/05/2005 - 458-61A-108(1) Contractor 08/05/2005 - 458-61A-108(5) Contractor / nominee 08/05/2005 - 458-61A-109(2)(b) Boundary line adjustment 08/05/2005 - 458-61A-111(1) Easements, development rights, water rights, and air rights. 08/05/2005 - 458-61A-112(2) Mining lease for royalty 08/05/2005 - 458-61A-112(4) Unpatented mining claims 08/05/2005 - 458-61A-113 Standing timber required to be harvested within 30 months 08/05/2005 02/01/2026 458-61A-113(3) Standing timber required to be harvested within 30 months 08/05/2005 - 458-61A-113(4) Timber contract 08/05/2005 - 458-61A-201(2) Partial gift of equity and partial purchase 08/05/2005 10/31/2024 458-61A-201(a)(1) Gift - grantor pays debt, other consideration given 08/05/2005 - 458-61A-201(a)(2) Gift - grantee pays debt, other consideration given 08/05/2005 - 458-61A-201(b)(1) Gift - no debt, no consideration given 08/05/2005 - 458-61A-201(b)(2) Gift - grantor pays debt, no other consideration given 08/05/2005 - 458-61A-201(b)(3) Gift - grantee always make payments, no consideration given 08/05/2005 - 458-61A-201(b)(4) Grantor / grantee always share payments, no other consideration given 08/05/2005 - 458-61A-202 Inheritance 08/05/2005 11/10/2018 458-61A-202(1) Inheritance, general 08/05/2005 11/10/2018 458-61A-202(4) Inheritance - Nonpro rata distributions 08/05/2005 - 458-61A-202(6) Inheritance - Exemptions and required documentation 08/05/2005 07/01/2025 458-61A-202(6)(a) Inheritance - Community property agreement or right of survivorship 08/05/2005 - 458-61A-202(6)(b) Inheritance - Joint tenants with rights of survivorship and remainder interests 08/05/2005 - 458-61A-202(6)(c) Inheritance - Life estates and remainder interests 08/05/2005 - 458-61A-202(6)(d) Inheritance - Transfer on death deeds 08/05/2005 - 458-61A-202(6)(e) Inheritance - Trusts 08/05/2005 - 458-61A-202(6)(f) Inheritance - Probate 08/05/2005 - 458-61A-202(6)(g) Inheritance - Court order 08/05/2005 - 458-61A-202(6)(h) Inheritance - Community property interest 08/05/2005 - 458-61A-202(6)(i) Inheritance - Nonprobated will or operation of law 08/05/2005 - 458-61A-203(1) Establish / Separate community property 08/05/2005 - 458-61A-203(2) Fulfillment of settlement agreement incident to a divorce 08/05/2005 - 458-61A-204(1) Tenants in common / joint tenants 08/05/2005 - 458-61A-204(2) Tenants in common / joint tenants, partition of realty 08/05/2005 - 458-61A-205(2) Government transfers, Government seller 08/05/2005 - 458-61A-205(4) Government transfers for public purpose 08/05/2005 - 458-61A-206(1) Condemnation proceedings 08/05/2005 - 458-61A-206(3) Eminent domain 08/05/2005 - 458-61A-206(4) Inverse domain 08/05/2005 - 458-61A-207(1) Bankruptcy 08/05/2005 - 458-61A-208(1) Foreclosure 08/05/2005 11/10/2018 458-61A-208(3) Foreclosure - Deed of trust 08/05/2005 - 458-61A-208(4) Foreclosure - Court ordered 08/05/2005 - 458-61A-208(5)(a) Foreclosure - Sheriff's sale 08/05/2005 - 458-61A-208(5)(c) Foreclosure - Receivers 08/05/2005 11/10/2018 458-61A-208(6) Foreclosure - Deed in lieu 08/05/2005 - 458-61A-208(7) Foreclosure - Contract forfeiture 08/05/2005 - 458-61A-208(8) Foreclosure - Assignment of indebtedness 08/05/2005 - 458-61A-209(1) Rescission of sale 08/05/2005 - 458-61A-210(1) Distribution of real property from an irrevocable trust 08/05/2005 - 458-61A-210(2) Transfer into an irrevocable trust 08/05/2005 - 458-61A-211(1) Mere change in identity or form - general 08/05/2005 11/10/2018 458-61A-211(2)(a) Mere change - Tenants in common, individual 08/05/2005 - 458-61A-211(2)(b) Mere change - Corporation interests 08/05/2005 - 458-61A-211(2)(c) Mere change - Corporation / subsidiary 08/05/2005 - 458-61A-211(2)(d) Mere change - Corporation / partnership 08/05/2005 - 458-61A-211(2)(e) Mere change - Corporate mergers / consolidations 08/05/2005 - 458-61A-211(2)(f) Mere change - Newly formed corporation 08/05/2005 - 458-61A-211(2)(g) Mere change - Revocable trusts 08/05/2005 - 458-61A-211(2)(h) Mere change - Revocable trusts, conveyance 08/05/2005 - 458-61A-211(5) Family corporations and partnerships 08/05/2005 - 458-61A-211(6) No change in identity or form of ownership 08/05/2005 - 458-61A-212(2)(a) Gain not recognized under Internal Revenue Code - Section 332 08/05/2005 - 458-61A-212(2)(b) Gain not recognized under Internal Revenue Code - Section 337 08/05/2005 - 458-61A-212(2)(c) Gain not recognized under Internal Revenue Code - Section 351 08/05/2005 - 458-61A-212(2)(d) Gain not recognized under Internal Revenue Code - Section 368(a)(1) 08/05/2005 - 458-61A-212(2)(e) Gain not recognized under Internal Revenue Code - Section 721 08/05/2005 - 458-61A-212(2)(f) Gain not recognized under Internal Revenue Code - Section 731 08/05/2005 - 458-61A-212(3) Gain not recognized under Internal Revenue Code - Other 08/05/2005 - 458-61A-213(3) IRS "tax deferred" exchange 08/05/2005 - 458-61A-214(3) Nominee 08/05/2005 - 458-61A-215(1) Clearing title 08/05/2005 - 458-61A-215(2)(a) Clearing title - partnerships 08/05/2005 - 458-61A-215(2)(b) Clearing title - estates 08/05/2005 - 458-61A-215(2)(c) Clearing title - developer 08/05/2005 - 458-61A-215(2)(d) Clearing title - refinance, addition to title 08/05/2005 - 458-61A-215(2)(e) Clearing title - co-signers 08/05/2005 - 458-61A-216(1) Mortgage insurers 08/05/2005 - 458-61A-217(1) Rerecord 08/05/2005 - 458-61A-218 Low income housing developments 07/01/2018 07/01/2035 458-61A-219 Developmentally disabled persons 06/07/2018 - 458-61A-305 Trade-in credit 08/05/2005 - 458-61A-306(2)(a) Date of sale, interest and penalties waived for fulfillment of conditions 08/05/2005 - 82.45.010(3)(u) Self-help housing 10/01/2019 01/01/2030 82.45.010(3)(v)(i)(A) Affordable housing - operation of existing housing 01/01/2023 - 82.45.010(3)(v)(i)(B) Affordable housing - development of new housing 01/01/2023 - 82.45.010(3)(v)(i)(C) Affordable housing - substantial rehabilitation of housing 01/01/2023 - 82.45.010(3)(w) Qualified space for community purpose 01/01/2026 - - Exemption codes prior to 1/1/23
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Exemption Code Exemption Title Effective From Effective To 35.42.090 Leases exempted from certain taxes/Non-real estate 07/01/1975 - 458-20-192(9)(f) Indians-Sale of Land Located in Indian Country 08/02/2002 - 458-29A-400 Leasehold Excise Tax 01/01/1900 - 458-61A-100(5) Indians - Sale of Land Located in Indian Country 08/05/2005 - 458-61A-102(17)(d)(v) Mobile Home Park sold to Co-op of owners. SUNSETS 12/31/2018 08/05/2005 12/31/2018 458-61A-102(17)(d)(v) Mobile Home Park sold to Co-op of owners. 07/28/2019 01/01/2030 458-61A-103(2) Transfers Involving Underlying Debt with no recourse and no other consideration 08/05/2005 04/22/2019 458-61A-104(1)(a) Purchaser's Agreement 08/05/2005 - 458-61A-105(3) Mobile and floating home sales - subject to sales or use tax 08/05/2005 - 458-61A-106(1)(b) Exempt Lease 08/05/2005 11/10/2018 458-61A-106(3) Improvements Removed from Land 08/05/2005 - 458-61A-107 Sales of Options 08/05/2005 - 458-61A-108(1) Contractor 08/05/2005 - 458-61A-108(5) Contractor/Nominee 08/05/2005 - 458-61A-109(2)(b) Boundary Line Adjustment 08/05/2005 - 458-61A-111(1) Easements, development rights, water rights, and air rights. 08/05/2005 - 458-61A-112(2) Mining Lease for Royalty 08/05/2005 - 458-61A-112(4) Unpatented Mining Claims 08/05/2005 - 458-61A-113 Standing Timber required to be harvested within 30 months 08/05/2005 - 458-61A-113(3) Standing Timber required to be harvested within 30 months 08/05/2005 - 458-61A-113(4) Timber Contract 08/05/2005 - 458-61A-201(2) Partial gift of equity and partial purchase 08/05/2005 - 458-61A-201(a)(1) Gift - Grantor pays debt, other consideration given 08/05/2005 - 458-61A-201(a)(2) Gift - Grantee pays debt, other consideration given 08/05/2005 - 458-61A-201(b)(1) Gift - no debt, no consideration given 08/05/2005 - 458-61A-201(b)(2) Gift - Grantor pays debt, no other consideration given 08/05/2005 - 458-61A-201(b)(3) Gift - Grantee always make payments, no consideration given 08/05/2005 - 458-61A-201(b)(4) Grantor/Grantee always share payments, no other consideration given 08/05/2005 - 458-61A-202 Inheritance 08/05/2005 11/10/2018 458-61A-202(1) Inheritance, general 08/05/2005 11/10/2018 458-61A-202(4) Inheritance - Nonpro rata distributions 08/05/2005 - 458-61A-202(6) Inheritance - Exemptions and required documentation 08/05/2005 - 458-61A-202(6)(a) Inheritance - Community property agreement or right of survivorship 08/05/2005 - 458-61A-202(6)(b) Inheritance - Joint tenants with rights of survivorship and remainder interests 08/05/2005 - 458-61A-202(6)(c) Inheritance - Life estates and remainder interests 08/05/2005 - 458-61A-202(6)(d) Inheritance - Transfer on death deeds 08/05/2005 - 458-61A-202(6)(e) Inheritance - Trusts 08/05/2005 - 458-61A-202(6)(f) Inheritance - Probate 08/05/2005 - 458-61A-202(6)(g) Inheritance - Court order 08/05/2005 - 458-61A-202(6)(h) Inheritance - Community property interest 08/05/2005 - 458-61A-202(6)(i) Inheritance - Nonprobated will or operation of law 08/05/2005 - 458-61A-203(1) Establish / Separate Community Property 08/05/2005 - 458-61A-203(2) Fulfillment of Settlement Agreement Incident to a Divorce 08/05/2005 - 458-61A-204(1) Tenants in common / joint tenants 08/05/2005 - 458-61A-204(2) Tenants in common / joint tenants, partition of realty 08/05/2005 - 458-61A-205(2) Government Transfers, Government seller 08/05/2005 - 458-61A-205(4) Government Transfers for public purpose 08/05/2005 - 458-61A-206(1) Condemnation Proceedings 08/05/2005 - 458-61A-206(3) Eminent Domain 08/05/2005 - 458-61A-206(4) Inverse Domain 08/05/2005 - 458-61A-207(1) Bankruptcy 08/05/2005 - 458-61A-208(1) Foreclosure 08/05/2005 11/10/2018 458-61A-208(3) Foreclosure - Deed of Trust 08/05/2005 - 458-61A-208(4) Foreclosure - Court Ordered 08/05/2005 - 458-61A-208(5)(a) Foreclosure - Sheriff's Sale 08/05/2005 - 458-61A-208(5)(c) Foreclosure - Receivers 08/05/2005 11/10/2018 458-61A-208(6) Foreclosure - Deed in lieu 08/05/2005 - 458-61A-208(7) Foreclosure - Contract Forfeiture 08/05/2005 - 458-61A-208(8) Foreclosure - Assignment of Indebtedness 08/05/2005 - 458-61A-209(1) Rescission of sale 08/05/2005 - 458-61A-210(1) Distribution of Real Property from an Irrevocable Trust 08/05/2005 - 458-61A-210(2) Transfer into an Irrevocable Trust 08/05/2005 - 458-61A-211(1) Mere change in identity or form - general 08/05/2005 11/10/2018 458-61A-211(2)(a) Mere change - Tenants in Common, Individual 08/05/2005 - 458-61A-211(2)(b) Mere change - Corporation Interests 08/05/2005 - 458-61A-211(2)(c) Mere change - Corporation / Subsidiary 08/05/2005 - 458-61A-211(2)(d) Mere change - Corporation / Partnership 08/05/2005 - 458-61A-211(2)(e) Mere change - Corporate Mergers / Consolidations 08/05/2005 - 458-61A-211(2)(f) Mere change - Newly Formed Corporation 08/05/2005 - 458-61A-211(2)(g) Mere change - Revocable Trusts 08/05/2005 - 458-61A-211(2)(h) Mere change - Revocable Trusts, conveyance 08/05/2005 - 458-61A-211(5) Family Corporations and Partnerships 08/05/2005 - 458-61A-211(6) No change in Identity or form of Ownership 08/05/2005 - 458-61A-212(2)(a) Gain Not Recognized Under Internal Revenue Code - Section 332 08/05/2005 - 458-61A-212(2)(b) Gain Not Recognized Under Internal Revenue Code - Section 337 08/05/2005 - 458-61A-212(2)(c) Gain Not Recognized Under Internal Revenue Code - Section 351 08/05/2005 - 458-61A-212(2)(d) Gain Not Recognized Under Internal Revenue Code - Section 368(a)(1) 08/05/2005 - 458-61A-212(2)(e) Gain Not Recognized Under Internal Revenue Code - Section 721 08/05/2005 - 458-61A-212(2)(f) Gain Not Recognized Under Internal Revenue Code - Section 731 08/05/2005 - 458-61A-212(3) Gain Not Recognized Under Internal Revenue Code - Other 08/05/2005 - 458-61A-213(3) IRS Tax Deferred Exchange 08/05/2005 - 458-61A-214(3) Nominee 08/05/2005 - 458-61A-215(1) Clearing Title 08/05/2005 - 458-61A-215(2)(a) Clearing Title-partnerships 08/05/2005 - 458-61A-215(2)(b) Clearing Title-estates 08/05/2005 - 458-61A-215(2)(c) Clearing Title-developer 08/05/2005 - 458-61A-215(2)(d) Clearing Title-refinance, addition to title 08/05/2005 - 458-61A-215(2)(e) Clearing Title-co-signors 08/05/2005 - 458-61A-216(1) Mortgage insurers 08/05/2005 - 458-61A-217(1) Rerecord 08/05/2005 - 458-61A-218 Low Income Housing 07/01/2018 07/01/2035 458-61A-219 Developmentally Disabled Persons 06/07/2018 - 458-61A-305 Trade-in credit 08/05/2005 - 458-61A-306(2)(a) Date of sale, interest and penalties waived for fulfillment of conditions 08/05/2005 - 82.45.010(3)(s) Low-income Housing 07/01/2018 - 82.45.010(3)(t) Developmentally Disabled Persons 06/07/2018 - 82.45.010(3)(u) Self-help Housing 10/01/2019 01/01/2030 82.45.197(1)(a) Inheritance-Community Property 08/05/2005 - 82.45.197(1)(b) Inheritance-Trust 08/05/2005 - 82.45.197(1)(c) Inheritance-Probated Will 08/05/2005 - 82.45.197(1)(d) Inheritance-Joint Tenants 08/05/2005 - 82.45.197(1)(e) Inheritance-Court Order 08/05/2005 - 82.45.197(1)(f) Inheritance-Community Property-Lack of Probate 08/05/2005 - 82.45.197(1)(g) Inheritance-Lack of Probate 08/05/2005 - 82.45.197(1)(h) Inheritance - Lack of Probate without Prior Title Transfer 08/05/2005 - 82.45.197(1)(i) Inheritance-Transfer on Death Deed 08/05/2005 -