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

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

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	-