The Multiple Location Real Estate Excise Tax Affidavit (Form 84 0001a) is the Real Estate Excise Tax (REET) affidavit for a sale that includes parcels in two or more location codes, for sales on or after May 1, 2026. Thurston County lists it on its Treasurer's Online Forms page next to the other REET affidavits, so it often turns up in searches for Thurston County property tax forms. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and its instructions are published at thurstoncountywa.gov.
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What is 84 0001a?
The Multiple Location Real Estate Excise Tax Affidavit (Form 84 0001a, printed as "Real Estate Excise Tax Affidavit (RCW 82.45 WAC 458-61A)") is the affidavit used to report a sale and calculate state and local real estate excise tax (REET) when the sale covers parcels in two or more location codes. It applies only to sales on or after May 1, 2026.
The PDF has eight pages. Pages 1 to 4 are the same affidavit, each marked for a different recipient: County Treasurer, County Assessor, Department of Revenue and Taxpayer. Page 5 is the Multiple Location Codes Worksheet, which splits the tax of the whole transaction per parcel and then per county. Pages 6 to 8 are the instructions, including the list of land use codes.
The form states that it is your receipt when stamped by the cashier, and that it will not be accepted unless every area on every page is fully and accurately completed.
It is not the only REET affidavit. The instructions send single-location sales to the Single Location Real Estate Excise Tax Affidavit and transfers of a controlling interest to the Real Estate Excise Tax Affidavit Controlling Interest Transfer Return, Revenue Form No. 84-0001B. The Thurston County page also lists a mobile home affidavit, a supplemental statement and other exemption forms.
Who needs to file 84 0001a?
Sellers (grantors) and buyers (grantees) of real property file this affidavit when the sale involves parcels in two or more location codes and takes place on or after May 1, 2026. The sale must be reported with all parcels of the entire transaction on the worksheet.
- Both the grantor and the grantee, or the agent of each, must sign Section 8, certifying that the information is correct.
- Partial sales are reported by checking the partial sale box and entering the percentage sold; buyers list the percentage acquired next to each name.
- New owners of forest land, current use land or historic property sign under (3) New Owner(s) Signature when a notice of continuance or compliance applies.
- If the sale mixes parcels classified as timber or agriculture with parcels that are not, the predominate use calculator must be completed first.
Do not use this form if the sale involves property in only one location code: the instructions point to the Single Location Real Estate Excise Tax Affidavit. A transfer of a controlling interest in real property uses Revenue Form No. 84-0001B instead.
When to file 84 0001a
The triggering event is a sale or transfer of property in two or more location codes on or after May 1, 2026. The instructions say the tax is due at the time of the sale or transfer. If it is not paid within one month of the date of sale or transfer, interest and penalties apply; the penalty grows at one, two and three months after the due date, and the interest rate is variable under RCW 82.32.050.
Filing the affidavit without paying the proper tax may result in a lien on the parcels, because REET is a specific lien on the property (RCW 82.45.070). Keep the documents that support the selling price and any exemption claimed for at least four years from the date of sale, since the information on the form is subject to audit by the Department of Revenue.
Documents you need
- A copy of the completed Multiple Location Codes Worksheet for each county; the worksheet must be provided to each county with its separate affidavit.
- The predominate use worksheet (calculator at dor.wa.gov/REET), only when the sale mixes timber or agriculture parcels with parcels that are not; both worksheets go with each affidavit.
- An additional page, only if needed, to list all grantors or grantees, or a separate sheet for a longer legal description (attached to each page of the affidavit).
- Documentation required by the applicable WAC, only if you claim an exemption; the instructions refer you to WAC 458-61A and the exemption codes at dor.wa.gov/REET.
- Records supporting the selling price or any exemption claimed, kept for at least four years from the date of sale in case of an audit.
How to fill out 84 0001a
Confirm this is the right affidavit
Use Form 84 0001a only for sales in multiple location codes on or after May 1, 2026. Use the Single Location affidavit for one location code, and Form 84-0001B for a controlling interest transfer.
Complete the predominate use calculator if needed
If the sale mixes timber or agriculture parcels with other parcels, complete the predominate use calculator from dor.wa.gov/REET first. Otherwise skip it.
Calculate the taxable selling price
On the worksheet, Step 1, enter the gross selling price, personal property deduction and exemption claimed for the entire transaction. Subtract them to get Total taxable selling price (A).
Calculate state REET per parcel
Complete Step 2 for total state REET (B), then Step 3 for each parcel: parcel number, taxable selling price (C), percentage of sale (D), state REET, location code, county and local rate (E).
Total the tax per county
In Step 4, enter each county name and add the state and local REET for the parcels in that county. Prepare a separate affidavit for each county.
Enter seller and buyer details
In Sections 1 and 2, enter names exactly as on the conveyance document, with the method of holding title, plus address and phone. Check the partial sale box and enter the percentage sold if the sale is less than 100%.
List parcels and tax correspondence address
In Section 3, enter where property tax correspondence should go (or check Same as Buyer/Grantee), then each parcel account number and assessed value, checking the personal property box where it applies.
Describe the property and location
In Section 4, enter the street address, select the location (the county if unincorporated), and give the legal description. Check the box if parcels are segregated, part of a boundary line adjustment or merged.
Select land use codes and answer exemption questions
In Section 5, select all land use codes that apply from the list in the instructions. Answer the questions on property tax exemption or deferral and on timber or agriculture use.
Answer the Section 6 questions
Answer Yes or No for forest land, current use land and historic property special valuation. If any answer is Yes, complete the notice of continuance or compliance as instructed, including the new owner signatures under (3).
Complete Section 7 for this county
List personal property included in the price, any exemption code and reason, document type and date (MM/DD/YYYY). Enter only this county's selling price and its state and local tax from the worksheet.
Sign, review and download the PDF
In Section 8, the grantor and grantee or their agents print their names and sign with date and city of signing. Check every page, then download or print the completed PDF from FillingPDF on legal size paper.
How to submit 84 0001a
Completed forms go to the County Treasurer's or Recorder's Office of the county where the property is located; the form names no other channel and prints no address.
- One affidavit per county. Submit a separate affidavit to each county in which property is located, and give each county a copy of the Multiple Location Codes Worksheet. Enter each county's own state and local REET amounts in Section 7.
- Predominate use worksheet. If it applies, both worksheets must be submitted with each affidavit.
- Paper. The form says to print it on legal size paper.
- Fees and tax. A state technology fee and an affidavit processing fee are due on the transaction, together with any tax. Check the amounts on the form or at dor.wa.gov/REET.
- Receipt. The affidavit is your receipt once the cashier stamps it.
For an alternate format of the publication, call 360-705-6705 (TTY users: 711). FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving areas blank on any of the pages; the form says it is not accepted unless all areas on all pages are fully and accurately completed, and the county may reject it.
- Using this affidavit when the sale involves only one location code, which needs the Single Location Real Estate Excise Tax Affidavit.
- Reporting a controlling interest transfer on this form instead of Revenue Form No. 84-0001B.
- Submitting a single affidavit for several counties instead of one affidavit and a worksheet copy for each county.
- Entering the selling price of the whole transaction in Section 7 instead of only the portion assigned to that county, which should match worksheet Step 3, column C.
- Completing the worksheet before the predominate use worksheet when timber or agriculture parcels are mixed with others.
- Entering seller or buyer names that differ from the legal conveyance document or omitting the method of holding title.
- Getting only one signature in Section 8; both grantor and grantee, or their agents, must sign.
- Printing on letter-size paper when the form says to print on legal size paper.
Frequently asked questions
What is the Multiple Location Real Estate Excise Tax Affidavit?
It is Form 84 0001a, the affidavit used to report a sale and figure state and local real estate excise tax (REET) when the sale includes parcels in two or more location codes. It applies to sales on or after May 1, 2026 and includes a worksheet that splits the tax by parcel and county.
What is the difference between the single and multiple location affidavit?
The single location affidavit is for a sale with property in only one location code. Form 84 0001a is for sales spanning two or more location codes, and it adds the Multiple Location Codes Worksheet. A controlling interest transfer uses Revenue Form No. 84-0001B instead.
Do I need a separate affidavit for each county?
Yes. The worksheet must be given to each county with a separate affidavit for each county where property is located. In Section 7 of each affidavit you enter that county's state and local REET amounts and only the selling price assigned to it.
Where do I send the completed multiple location affidavit?
To the County Treasurer's or Recorder's Office of the county where the property is located. The form prints no address or other channel. It also says to print on legal size paper, and the affidavit is your receipt when the cashier stamps it.
Who has to sign the affidavit?
Both the grantor (seller) and the grantee (buyer), or the agent of each, sign Section 8 under penalty of perjury. New owners also sign under (3) when a notice of continuance for forest or current use land, or of compliance for historic property, applies.
When is the real estate excise tax due and what if I pay late?
The tax is due at the time of the sale or transfer. If it is not paid within one month, interest and penalties apply, and the penalty increases at one, two and three months after the due date. Unpaid tax can also become a lien on the parcels.
Is there a fee for filing the affidavit?
Yes. A state technology fee and an affidavit processing fee are due on the transaction, in addition to any tax. The form states the amounts; check them there or at dor.wa.gov/REET before you go to the Treasurer's or Recorder's Office.
Can I fill out Form 84 0001a online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to Thurston County, and it does not file the affidavit or collect tax; you deliver the form to the county yourself.
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