The Boundary Line Adjustment Excise Tax Affidavit is the Real Estate Excise Tax Affidavit (REV 84 0001a) that Snohomish County publishes for reporting a transfer of real property and the excise tax due on it. It is not a bill or a return for annual Snohomish County property tax, although the form asks for parcel numbers and where to send future property tax correspondence. Both buyer and seller sign it, and a checkbox covers parcels that are part of a boundary line adjustment. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the County Treasurer's or Recorder's Office where the property is located receives it.
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What is REV 84 0001a?
The Boundary Line Adjustment Excise Tax Affidavit is the Washington Real Estate Excise Tax Affidavit, REV 84 0001a (6/5/13), on which the seller (grantor) and buyer (grantee) report a transfer of real property, state the selling price and calculate the excise tax and fees due.
The printed form cites chapter 82.45 RCW and chapter 458-61A WAC. It states that it is your receipt once the cashier stamps it, and that it will not be accepted unless all areas on all pages are fully completed. It is a four-copy set, with the last space on each copy marked for the County Treasurer, County Assessor, Department of Revenue and Taxpayer.
The form collects the grantor and grantee, the tax parcel account numbers and assessed values, the street address and legal description, land use codes, answers about forest land, current use and historic property classifications, any personal property included in the price, any exemption claimed, the selling price and the resulting tax. A box in section 4 is checked if any listed parcel is being segregated from another parcel, is part of a boundary line adjustment or is being merged with another.
It is not the form for a transfer of a controlling interest in real property. The instructions send those transfers to the Real Estate Excise Tax Affidavit Controlling Interest Transfer Return, Revenue Form No. 84-0001B, available at http://dor.wa.gov.
Who needs to file REV 84 0001a?
The grantor (seller) and the grantee (buyer) of real property use this affidavit to report the transfer. Both must certify the information, either personally or through an agent for each party. The form says that when there are multiple owners you list each owner's percentage of ownership next to the name, and a box is checked if the sale is only a partial sale of the property.
The county, rather than the parties, is not the one completing it: the County Treasurer or Recorder receives the form, and the form's reserved areas are for county use.
New owners of land designated as forest land, classified as current use or receiving special valuation as historic property have extra duties. Under the notices printed on the form, new owners sign in the owner(s) signature box if they want the designation, classification or valuation to continue.
Do not use this form to report a transfer of a controlling interest in real property; the instructions direct those transfers to Revenue Form No. 84-0001B. The form does not say that a boundary line adjustment on its own requires it; it only provides the box for parcels involved in one.
When to file REV 84 0001a
The excise tax is due at the time of the sale or transfer, so the affidavit is completed when the transfer takes place. The instructions say that if tax is not paid within one month of the date of sale or transfer, interest and delinquent penalties apply; the interest rate is variable and set under RCW 82.32.050, and the penalty steps up at one, two and three months after the due date (RCW 82.45.100). Keep the documents that support the selling price or any exemption claimed for a minimum of four years from the date of sale, because the information on the form is subject to audit by the Department of Revenue. The form sets no other separate deadline.
Documents you need
- Additional sheets for the legal description, attached to each page of the affidavit, only if the space on the form is not enough.
- Documentation supporting any exemption claimed; the instructions say most exemptions need specific documentation and send you to the cited WAC in chapter 458-61A WAC for what is required.
- Payment of the tax and fees due with the affidavit, where the County Treasurer or Recorder collects them.
How to fill out REV 84 0001a
Identify the grantor or seller
In section 1, enter the name, mailing address and phone number of the seller (grantor). Check the box at the top if this is a partial sale of the property, and list each owner's percentage of ownership next to the name when there are several.
Identify the grantee or buyer
In section 2, enter the name, mailing address and phone number of the buyer (grantee), the person receiving the interest in the property.
Enter correspondence and parcel details
In section 3, enter where all future property tax correspondence should go, or check Same as Buyer/Grantee. List each tax parcel account number with its current assessed value, and check the box for any personal property.
Describe the property
In section 4, enter the street address and choose the location: the county if unincorporated, the city name if within a municipality. Add the legal description, attaching a sheet to each page if more space is needed, and check the box if a listed parcel is being segregated, is part of a boundary line adjustment or is being merged.
Select land use codes
In section 5, choose the land use code or codes that apply from the list in the instructions (WAC 458-53-030 (5) has the complete list), and enter any additional codes on the lines provided.
Answer the classification questions
In section 6, answer YES or NO on the seller's exemption or deferral, forest land under chapter 84.33 RCW, current use under chapter 84.34 RCW and historic property under chapter 84.26 RCW. If any answer is yes, complete the notices of continuance or compliance, and the new owner signs in box (3).
List personal property and exemptions
In section 7, list the personal property included in the price, tangible and intangible. If you claim an exemption, enter the WAC number, section and subsection, and the reason for the exemption.
Enter document and price information
Enter the type of document, such as a quit claim deed or statutory warranty deed, and its date as MM/DD/YYYY. Enter the gross selling price, then deduct personal property and any exemption claimed to reach the taxable selling price.
Complete the tax and fee lines
Complete the excise tax lines for state and local tax, any delinquent interest and penalty, the State Technology Fee and the Affidavit Processing Fee, as the instructions describe. The County Treasurer's Office can confirm the amounts.
Sign and date section 8
The grantor and the grantee, or an agent of each, sign under penalty of perjury, print their names and enter the date and city of signing.
Review, print and download
Check that every area on every page is complete. Download or print the completed PDF from FillingPDF on legal size paper and deliver it as described under How to submit.
How to submit REV 84 0001a
Submit the completed affidavit to the County Treasurer's or Recorder's Office in the county where the property is located; the instructions name no other channel.
- Printing: the form asks for legal size paper, and the PDF notes that without the full version of Adobe Acrobat a completed form must be printed rather than saved.
- Signatures: original signatures are required on the County Treasurer copy. Signatures may be required on the Assessor's copy; check with your county.
- Payment: the tax and fees shown in the lower right of the form are paid with the affidavit. The form states that a minimum is due even where no tax applies; ask the County Treasurer or Recorder for current amounts.
- Receipt: the form is your receipt once it is stamped by the cashier.
For tax assistance, contact your local County Treasurer or Recorder, visit http://dor.wa.gov or call (360) 570-3265. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving areas blank. The form says the affidavit will not be accepted unless all areas on all pages are fully completed.
- Submitting it with only one party's signature; both the grantor and the grantee, or the agent of each, must sign.
- Delivering the form to the wrong office instead of the County Treasurer's or Recorder's Office where the property is located.
- Providing only photocopied signatures on the County Treasurer copy; original signatures are required there.
- Omitting the percentage of ownership next to each name when there are multiple owners.
- Claiming an exemption without citing the WAC number, section and subsection, or without the documentation that WAC requires.
- Using this form for a transfer of a controlling interest in real property instead of Revenue Form No. 84-0001B.
- Waiting more than one month after the date of sale or transfer to pay, which brings interest and delinquent penalties.
Frequently asked questions
What is the Boundary Line Adjustment Excise Tax Affidavit?
It is the Washington Real Estate Excise Tax Affidavit (REV 84 0001a) that Snohomish County publishes. The seller and buyer use it to report a transfer of real property, state the selling price and calculate the excise tax and fees. It also includes a box for parcels in a boundary line adjustment.
Is this a Snohomish County property tax form?
No. It reports real estate excise tax on a transfer under chapter 82.45 RCW, not the annual property tax. It does ask for parcel numbers, assessed values and where to send future property tax correspondence, so Snohomish County property tax information follows the buyer's address.
Where do I submit the Boundary Line Adjustment Excise Tax Affidavit?
Submit it to the County Treasurer's or Recorder's Office in the county where the property is located. Original signatures are required on the County Treasurer copy, and the Assessor's copy may also need signatures, so check with your county.
Who has to sign the affidavit?
Both the grantor (seller) and the grantee (buyer) must sign, or the agent of each. They certify under penalty of perjury that the information is true and correct, and each prints a name and gives the date and city of signing.
When is the excise tax due?
Tax is due at the time of the sale or transfer. If it is not paid within one month of that date, interest and delinquent penalties apply, and the penalty increases at one, two and three months after the due date.
Is a fee due even if I owe no excise tax?
Yes, the form says a minimum is due in fee(s) and/or tax. A processing fee applies where no tax is due or the tax is small, and a State Technology Fee is due on all transactions. Ask the County Treasurer for current amounts.
Can I use this form for a controlling interest transfer?
No. The instructions say to report a transfer of a controlling interest in real property on Revenue Form No. 84-0001B, the Controlling Interest Transfer Return, available at http://dor.wa.gov.
Can I fill out the affidavit online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Snohomish County and does not file the affidavit or collect tax; you deliver it to the County Treasurer's or Recorder's Office.
How long should I keep records for the affidavit?
Keep documentation supporting the selling price or any exemption for a minimum of four years from the date of sale. The Department of Revenue can audit the form, and underpaid tax leads to an assessment with interest and penalties.
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