Real Estate Excise Tax

Submitting Real Estate Excise Tax Affidavits:

Real Estate Excise Tax Affidavits (REETA) are accepted via electronic or by mail.

  • Agents Only: eREET filing online via SimpliFile or CSC
  • Taxpayers: 
    • via postal mail: Po Box 639; Friday Harbor WA 98250-0639
    • via UPS/FedEx: 350 Court St, 1st Floor; Friday Harbor WA 98250

Real estate excise tax rates changed to a tiered/graduated rate system effective January 1, 2020, under ESSB 5998.

The County Treasurer’s office acts as an agent for the Department of Revenue for collections excise tax. 

All transfers of property require a Real Estate Excise Tax Affidavit to be completed and filed with the treasurer’s office, along with a conveyance document (deed) that must be presented to the treasurer’s office for processing and collection of excise tax or fees.

Excise tax is due 30 days from the date of the sale and is collected by the treasurer’s office. Our office will not accept incomplete affidavit forms, nor can we provide legal advice as to how to complete them.

All Real Estate Excise Tax transactions processed by the treasurer’s office are sent to and reviewed by the Washington State Department of Revenue.

For transfers of land that qualifies as Current Use, an additional form is required to continue receiving special tax classifications.  Please contact the County Assessor’s Office if you have questions or require further information.

You may obtain a copy of the Real Estate Excise Tax Affidavit (REETA), and all other REET forms, including Mobile Home, and Supplemental Statements by visiting WA DOR Real estate excise tax or by clicking one of the links at the bottom of this page. Please be careful that you don’t reduce the print and/or form size when printing these documents from the Department of Revenue website. We will only accept completed affidavits that are legal size (8.5" x 14"). Attachments that may be necessary to complete your property transfer may be presented on standard letter size paper (8.5 x 11").

Gifting Property

There is a Real Estate Gift Supplemental Statement that must be signed by both parties and must accompany a completed Real Estate Excise Tax Affidavit. These documents are filed in the treasurer’s office and are subject to a minimum filing fee of $10.00 if there are no taxes due.

Transfer of Mobile Homes

Transferring ownership of a mobile home that is not being moved from its current location, a Mobile Home Real Estate Tax Affidavit is required.  An additional $5.00 transaction processing fee will be added for each transaction. 

Permit Information - Movement of Mobile Homes

Before mobile homes can be moved a tax certificate for mobile home movement must be completed. This is a 4 part carbon form. All taxes including delinquent amounts plus current year must be paid in full.

After the completion of the Tax Certificate, the Treasurer's Office issues a Mobile Home Movement Decal with the make, model year and serial number of the mobile. Transporter's name and WUTC Permit number is needed as well as the DOT Special Motor Vehicle Permit Number. The decal is valid for 15 days from the date of issue.

San Juan County Public Works must be contacted for further permits, such as Mobile Vehicle Permits. The San Juan County Permit Center must also be contacted for a building permit.

Graduated State REET Rates - Revised January 1, 2023
Sale price thresholdsTax Rate
$525,000 or less1.10%
$525,000.01 - $1,525,0001.28%
$1,525,000.01 - $3,025,0002.75%
$3,025,000.01 or more3.00%

Local RatesTax Rate
San Juan County Capital Projects0.50%
San Juan County Housing0.50%
Conservation Land Bank1.00%