Real Estate Excise Tax

Processing times for Real Estate Excise Taxes are 9 a.m. to 3 p.m. weekdays. 

Please note that it can take 10–20 minutes per document to process an excise transaction. The Treasurer's Office currently operates on a first-come, first-served basis. Check with a staff member regarding wait times. 

Excise Tax can only be paid by check or cash. No credit/debit cards accepted.

Properties with Current-Use Exemptions

  • Please contact Island County Assessor’s Office at 360-679-7303 before processing an owner transfer.
  • Visit the Assessor's website for additional information about current use programs.

Forms for REET Transactions

The Washington Department of Revenue's website features an excise tax calculator and information about property classifications for excise transactions to assist you in completing your affidavit.

Exemptions 

A transfer may be exempt from paying the real estate excise tax, but the proper Washington Administrative Code (WAC) must be cited in the affidavit. A minimum fee of $10 will be charged for each affidavit presented to the Treasurer's office.

You may be required to fill out the supplemental statement to obtain the exemption.

Washington Administrative Code

For Title Companies, Lawyers, etc.

Island County accepts online transactions through Simplifile and CSCGlobal, which allow electronic processing of the excise tax affidavit by the Treasurer's Office and electronic recording by the Island County Auditor's Office. 

Excise transactions may also be processed in person or by mail through the Treasurer's Office. Individuals wishing to process eREET transactions do not have access to this service at this time because of vendor guidelines.

Graduated REET Structure

Anytime real property changes hands, an affidavit completed through the Treasurer's Office is required. A Real Estate Excise Tax affidavit, along with a conveyance document (deed), must be presented to the Treasurer's Office for processing and collection of tax or fees due within 30 days of the sale/dated document. This is done prior to presenting that conveyance document to the Auditor's Office for recording. Visit the Washington State Department of Revenue's graduated REET structure for excise tax (plus a $5 transaction processing fee).

Each Real Estate Excise Tax transaction processed by the Island County Treasurer's Office is sent to and reviewed by the Washington Department of Revenue. The Department of Revenue will contact you directly if any questions or discrepancies are found by their office.

The Real Estate Excise Tax Affidavit and Real Estate Excise Tax Supplemental Statement must be printed on legal-size paper (8.5 x 14 inches*), corner to corner page.

**Affidavits that do not meet this standard will be rejected and returned to the submitter**

Sold/Bought a Mobile/Manufactured Home?

Sending your signed title to the state Department of Licensing will not change the ownership of the home. Every manufactured/mobile home sale must have the accompanying "Mobile Home Real Estate Tax Affidavit" completed along with the signed title, brought to the Island County Treasurer's Office to pay the excise tax. All property taxes must be paid in full before the transfer can occur.