Spokane County Real Estate Transfer Tax Calculator

Baseline real estate transactions across standard-rate areas of Spokane County combine a 0.50% local REET with Washington State's progressive tax. Certain locations within Spokane County have different local rates, including 0.25% and 0.00% locations. The applicable local rate depends on the property's specific location. Local rates are subject to change, so the rate in effect on the date of sale should be confirmed for the property's specific location. While state percentage tiers remain fixed at 1.10%, 1.28%, 2.75%, and 3.00%, the bracket thresholds adjust based on the transaction date: - Conveyances in 2026: 1.10% on the portion up to $525,000; 1.28% on the portion over $525,000 through $1,525,000; 2.75% on the portion over $1,525,000 through $3,025,000; and 3.00% on the portion over $3,025,000. - Conveyances Starting January 1, 2027: 1.10% on the portion up to $551,000; 1.28% on the portion over $551,000 through $1,551,000; 2.75% on the portion over $1,551,000 through $3,051,000; and 3.00% on the portion over $3,051,000. Qualifying transfers of agricultural land and timberland are subject to a separate flat state REET rate of 1.28% rather than the standard graduated state rate schedule.

Calculating total REET requires adding the applicable local REET rate(typically 0.50%) to the state's marginal rate schedule. State percentage tiers apply incrementally only to the portion of the taxable selling price falling within each designated threshold ($525k/$1.525M/$3.025M for 2026 versus $551k/$1.551M/$3.051M beginning in 2027), rather than assessing the total sale price under a single rate. For qualifying agricultural land and timberland transfers, the applicable local REET rate is added to a flat 1.28% state rate.

Primary statutory responsibility for paying REET rests with the seller under RCW 82.45.080. Payment is due immediately at the time of sale under RCW 82.45.100 and must be made to the county treasurer or its authorized agent. If the tax is not received by the due date, the buyer (transferee) becomes personally liable for the tax and applicable interest, unless an instrument evidencing the sale has been recorded in the county's official real-property records. The tax must be paid before the county auditor can accept the deed for recording.

Yes. Under WAC 458-61A-102(3), taxable consideration can include qualifying mortgage debt, liens, and other encumbrances given to secure the purchase price or remaining unpaid at the time of sale. Assumption of underlying property debt by the buyer also counts as consideration. However, specified outstanding liens in favor of the United States, Washington State, or a municipal corporation for taxes, special benefits, or improvements are excluded from taxable consideration.

Transfers through inheritance or a valid will are exempt from REET, even if the inherited property has outstanding debt. Genuine gifts with no consideration are also generally exempt. However, if a gift recipient makes payments toward the grantor's underlying property debt or assumes that debt in return for the transfer, REET may apply to the consideration provided, while the property's equity may still be gifted. Gift transfers require a completed REET affidavit and a Supplemental Statement signed by both grantor and grantee. Inheritance transfers may require an affidavit and supporting documentation depending on the circumstances, as explained in WAC 458-61A-202 and WAC 458-61A-303.