Deed Transferring Real Property into Living Trust

IMPORTANT — REET AFFIDAVIT IS MANDATORY EVEN WHEN EXEMPT. Washington's Real Estate Excise Tax (RCW ch. 82.45) applies to most transfers of real property. A transfer into a revocable living trust is exempt under WAC 458-61A-211(2)(g) ("a transfer into any revocable trust") as a mere change in identity or form of ownership with no change in beneficial ownership. However, a completed REET Affidavit AND the Supplemental Statement (WAC 458-61A-303) must be filed with the county at recording, citing the exemption — the affidavit is required even for an exempt transfer. The county auditor/recorder will not record the deed without it.

PART I — RECORDING COVER INFORMATION

Document Title: ☐ Statutory Warranty Deed — to Revocable Living Trust ☐ Quitclaim Deed — to Revocable Living Trust

Grantor(s): [____________________________________]

Grantee(s): [____________________________________], Trustee

Reference No.(s) of related documents: [____________]

Abbreviated Legal Description: [LOT/BLOCK/PLAT or QTR/SEC/TWN/RGE — full description on Exhibit A]

Assessor's Tax Parcel / Account No.: [____________]

After recording, return to:
[____________________________________]
[____________________________________]
[____________________________________]

Send subsequent tax statements to:
[____________________________________], Trustee
[____________________________________]

REET status: ☐ Exempt — WAC 458-61A-211(2)(g) (transfer into revocable trust). REET Affidavit + Supplemental Statement attached.

SPACE ABOVE THIS LINE RESERVED FOR THE COUNTY AUDITOR/RECORDER

PART II — DEED TO REVOCABLE LIVING TRUST

STATUTORY WARRANTY / QUITCLAIM DEED — TRANSFER TO REVOCABLE LIVING TRUST

State of Washington

1. GRANTOR

[GRANTOR FULL LEGAL NAME], ☐ an unmarried person ☐ a married person dealing with separate property ☐ a married couple / state registered domestic partners conveying community property, whose mailing address is [____________________________________] ("Grantor").

2. GRANTEE / VESTING IN TRUSTEE

[GRANTOR FULL LEGAL NAME], as Trustee of the [TRUST NAME] dated [__/__/____], and any successor trustee then serving under that trust instrument and any amendments to it (the "Trustee"), whose mailing address is [____________________________________].

Title vests in the Trustee in trust, and in any successor trustee, without the necessity of any further conveyance, to be held, administered, and distributed under the terms of the [TRUST NAME] dated [__/__/____] (the "Trust") and under the Washington Trust Act, RCW Title 11.

3. CONSIDERATION

This conveyance is made for estate-planning purposes only, with no change in beneficial ownership of the Property. The Grantor is the settlor and a beneficiary of the Trust during the Grantor's lifetime. The consideration is none / nominal — Ten Dollars ($10.00) and other good and valuable consideration — and the transfer is not pursuant to a sale.

4. GRANTING CLAUSE

The Grantor, for the consideration stated above, the receipt and sufficiency of which are acknowledged, hereby:

☐ CONVEYS AND WARRANTS (statutory warranty deed — RCW 64.04.030); or

☐ CONVEYS AND QUITCLAIMS (quitclaim deed — RCW 64.04.050)

unto the Grantee, as Trustee as aforesaid, and to the Grantee's successors in trust and assigns, all of the Grantor's right, title, and interest in and to the following described real property (the "Property"):

Property commonly known as: [STREET ADDRESS, CITY, WASHINGTON, ZIP]

County: [____________] County, Washington

Assessor's Tax Parcel / Account No.: [____________]

Legal Description: See Exhibit A attached hereto and incorporated by reference.

TO HAVE AND TO HOLD the Property, together with all tenements, hereditaments, easements, and appurtenances belonging to it, unto the Grantee, as Trustee, and the Grantee's successors in trust and assigns forever.

5. SUBJECT TO

This conveyance is made subject to:

(a) Real property taxes and assessments for the current and subsequent years, not yet due and payable;
(b) Easements, covenants, conditions, restrictions, reservations, and rights-of-way of record;
(c) Applicable zoning, land-use, building, and environmental laws and regulations; and
(d) Any deed of trust, mortgage, or other lien of record, which the Trustee takes subject to but does not assume except as separately agreed in writing.

6. PURPOSE; HOMESTEAD / TAX-EXEMPTION CONTINUITY; TITLE INSURANCE

6.1 Estate-planning purpose. The sole purpose of this conveyance is to fund the Grantor's revocable living trust so that the Property may pass on the Grantor's death under the terms of the Trust without probate administration. The Grantor reserves all rights to amend or revoke the Trust and to direct the Trustee to reconvey the Property to the Grantor at any time.

6.2 Homestead / tax exemptions. Washington's homestead protection (RCW ch. 6.13) automatically attaches to a qualifying residence and is generally preserved when the residence is held in the occupant's revocable living trust; confirm with counsel. The parties intend that any senior/disabled property-tax exemption or deferral (RCW ch. 84.36 / 84.38) continue uninterrupted; the Grantor should notify the county Assessor and re-file any required claim after re-titling.

6.3 Title insurance. Re-titling into a trust can affect an existing owner's title insurance policy. The Grantor should request an endorsement naming the Trustee as an insured, or confirm coverage continuity, with the title insurer before recording.

7. TRANSFER-TAX EXEMPTION AND GARN-ST GERMAIN RECITALS

7.1 Real Estate Excise Tax — EXEMPT (WAC 458-61A-211(2)(g)). This conveyance transfers the Property into the Grantor's revocable living trust. Under WAC 458-61A-211(2)(g), "a transfer into any revocable trust" is a mere change in identity or form of ownership with no change in beneficial ownership and is exempt from the Washington Real Estate Excise Tax (RCW ch. 82.45). A later conveyance from the trustee back to the original grantor or to a beneficiary without valuable consideration is likewise exempt under WAC 458-61A-211(2)(h).

The REET Affidavit and Supplemental Statement are still REQUIRED. Per WAC 458-61A-303, a completed Department of Revenue REET Affidavit (the "no consideration / exempt" affidavit) AND the Supplemental Statement must be filed with the county Treasurer/recording office at the time of recording, claiming the WAC 458-61A-211 exemption. The deed will not be recorded without the affidavit, even though no tax is due. Washington's REET is graduated (state rate tiers under RCW 82.45.060 plus any local REET), so the exemption must be properly claimed to avoid assessment of tax.

7.2 Limited due-on-sale protection (Garn-St Germain Act). If the Property is residential real property containing fewer than five dwelling units and secures a real property loan, 12 U.S.C. § 1701j-3(d)(8) bars the lender from exercising a due-on-sale clause for a transfer into an inter vivos trust in which the borrower is and remains a beneficiary and that does not transfer occupancy rights. Confirm every element before relying on the exemption. The borrower remains personally liable on any existing note.

8. EXECUTION

IN WITNESS WHEREOF, the Grantor has executed this Deed on [__/__/____].

GRANTOR:

____________________________________
[GRANTOR FULL LEGAL NAME]

____________________________________
[SPOUSE / DOMESTIC PARTNER FULL LEGAL NAME], joining to convey community property (if applicable)

9. NOTARY ACKNOWLEDGMENT (Washington — RCW 64.08.060/.070)

I certify that I know or have satisfactory evidence that [GRANTOR FULL LEGAL NAME] [and [SPOUSE / DOMESTIC PARTNER FULL LEGAL NAME]] is/are the person(s) who appeared before me, and said person(s) acknowledged that he/she/they signed this instrument and acknowledged it to be his/her/their free and voluntary act for the uses and purposes mentioned in the instrument.

Dated: ______________, 20____.

____________________________________
Notary Public in and for the State of Washington
Residing at: ______________
My commission expires: ______________

(Affix notarial seal/stamp)

10. RECORDING AND TAX-FORM INSTRUCTIONS

1. Where to record. Record the original, signed, and acknowledged deed with the Auditor / Recording Division of [____________] County, Washington — the county where the Property is located (RCW ch. 65.04, 65.08).
2. REET Affidavit + Supplemental Statement (MANDATORY). Submit a completed Department of Revenue Real Estate Excise Tax Affidavit and the Supplemental Statement (WAC 458-61A-303) with the deed, claiming the WAC 458-61A-211(2)(g) exemption (transfer into a revocable trust). The county will not record the deed without the affidavit, even though no tax is due. See Section 7.1.
3. Document format and fees. Meet the county's first-page/margin formatting standards (3-inch top margin; cover-sheet data: document title, grantor, grantee, abbreviated legal, parcel number, return address). Pay the per-page recording fee and any surcharges.
4. Update collateral records. After recording, (a) notify the property/casualty insurer and add the Trustee as a named insured; (b) confirm any senior/disabled property-tax exemption with the Assessor; (c) provide a recorded copy and a Certification of Trust (RCW 11.98A.300 et seq.) to the title company; and (d) record the deed before any closing on a sale or refinance.
5. TOD alternative. Washington has repealed its Transfer on Death Deed statute (former RCW ch. 64.80, repealed effective 2022); funding a revocable living trust by recorded deed is now the appropriate non-probate mechanism for real property in Washington.

EXHIBIT A — LEGAL DESCRIPTION

[INSERT THE COMPLETE LEGAL DESCRIPTION EXACTLY AS IT APPEARS ON THE GRANTOR'S CURRENT VESTING DEED — lot/block/plat with recording reference, or government survey (section, township, range), or metes-and-bounds. Include the Assessor's tax parcel/account number. Attach surveys or additional pages as needed.]

____________________________________

____________________________________

____________________________________

Sources and References

• RCW 64.04.010 / 64.04.020 — conveyances of real property to be by deed; requisites of a deed.
• RCW 64.04.030 — statutory warranty deed ("conveys and warrants"); form and effect.
• RCW 64.04.050 — quitclaim deed ("conveys and quitclaims"); form and effect.
• RCW ch. 64.08 — acknowledgments of deeds and other instruments.
• RCW ch. 65.04 / 65.08 — recording with the county auditor/recorder; document format; effect of recording.
• RCW ch. 82.45 — Real Estate Excise Tax (imposition; graduated state rate under RCW 82.45.060).
• WAC 458-61A-211 — mere change in identity or form of ownership; (2)(g) transfer into any revocable trust; (2)(h) conveyance from trustee to grantor/beneficiary.
• WAC 458-61A-303 — REET Affidavit and Supplemental Statement required, including for exempt transfers.
• RCW Title 11 (incl. RCW 11.98A.300 et seq.) — Washington Trust Act; certification of trust.
• RCW ch. 6.13 — homestead exemption.
• 12 U.S.C. § 1701j-3(d)(8) — qualifying residential inter vivos trust transfer
• Washington Department of Revenue — Real Estate Excise Tax (dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax) and REET Affidavit forms.

This document is provided for informational purposes only and does not constitute legal advice. File the REET Affidavit and Supplemental Statement even for this exempt transfer, and consult a licensed Washington attorney before executing or recording this deed.