Special Warranty Deed

SPECIAL WARRANTY DEED

State of Washington

Recording Requested By:
_____________________________________________

After Recording Return To:
_____________________________________________
_____________________________________________
_____________________________________________

Assessor's Property Tax Parcel/Account Number:
_____________________________________________

Abbreviated Legal Description:
_____________________________________________

Additional legal description is on page _____ of document.

3" x 3" SPACE FOR RECORDER'S USE (RCW 65.04.045)

DOCUMENT INFORMATION

SPECIAL WARRANTY DEED

Reference Number(s) of Documents Released or Assigned: _____________________________________________

Grantor(s): _____________________________________________

Grantee(s): _____________________________________________

Legal Description (abbreviated): _____________________________________________

Complete legal on Exhibit A

Assessor's Property Tax Parcel/Account Number: _____________________________________________

ARTICLE I: PARTIES

Section 1.1 Grantor(s)

Name(s): _____________________________________________

Mailing Address:
_____________________________________________
_____________________________________________

Marital Status:
☐ A single person
☐ A married person, as his/her separate estate
☐ Husband and wife, as community property
☐ Husband and wife, as joint tenants with right of survivorship
☐ An unmarried person
☐ A _________________ [entity type], a _________________ [state] _________________ [entity form]

Section 1.2 Grantee(s)

Name(s): _____________________________________________

Mailing Address:
_____________________________________________
_____________________________________________

Vesting:
☐ A single person
☐ A married person, as his/her separate estate
☐ Husband and wife, as community property
☐ Husband and wife, as joint tenants with right of survivorship
☐ An unmarried person
☐ As joint tenants with right of survivorship
☐ As tenants in common
☐ A _________________ [entity type], a _________________ [state] _________________ [entity form]

ARTICLE II: CONVEYANCE

Section 2.1 Granting Clause

THE GRANTOR(S), for and in consideration of $_____________________ (____________________ Dollars) in hand paid, and other good and valuable consideration,

hereby CONVEYS AND SPECIALLY WARRANTS to the Grantee(s) named above, the following described real estate, situated in the County of _________________, State of Washington:

Section 2.2 Legal Description

See Exhibit "A" attached hereto and incorporated herein by reference.

Property Address: _____________________________________________

Assessor's Tax Parcel Number: _____________________________________________

ARTICLE III: LIMITED WARRANTY COVENANTS

Section 3.1 Special Warranty

By the use of the words "CONVEYS AND SPECIALLY WARRANTS" in this deed, the Grantor covenants:

(a) That the Grantor is seized of an estate in the above-described property and has good right to convey the same;

(b) That the property is free from all encumbrances made or suffered by Grantor; and

(c) That the Grantor WILL WARRANT AND DEFEND the title to the above-described property against the lawful claims of all persons claiming by, through, or under the Grantor, but against none other.

Section 3.2 Limitation of Warranty

NOTICE: This is a SPECIAL WARRANTY DEED. The warranties contained herein are LIMITED to claims arising from acts or omissions of the Grantor during Grantor's period of ownership. This deed does NOT warrant against:

• Defects in title existing prior to Grantor's ownership
• Liens or encumbrances created by prior owners
• Claims of persons NOT claiming by, through, or under Grantor

Section 3.3 Statutory References

This conveyance is made pursuant to:

• RCW 64.04.010 et seq. (Conveyances)
• RCW 65.04.045 (Recording format requirements)
• RCW 65.08 (Recording - construction of laws)
• RCW 82.45 (Real estate excise tax)
• RCW 36.18 (Recording fees)
• RCW 36.22 (County auditor - recording fees)

ARTICLE IV: EXCEPTIONS AND RESERVATIONS

Section 4.1 Subject To

This conveyance is made subject to:

(a) Real property taxes and assessments for the current year and subsequent years, not yet due and payable;

(b) All applicable zoning ordinances, building codes, and governmental regulations;

(c) All covenants, conditions, restrictions, reservations, rights-of-way, and easements of record;

(d) All matters which would be disclosed by an accurate survey and inspection of the property;

(e) Rights of parties in possession;

(f) The following specific exceptions:

☐ None

☐ As set forth below:
_____________________________________________
_____________________________________________
_____________________________________________

ARTICLE V: REAL ESTATE EXCISE TAX (REET)

Section 5.1 Excise Tax (RCW 82.45)

Selling Price/Consideration: $_____________________

☐ Real Estate Excise Tax Affidavit is attached or will be filed.

☐ This transfer is exempt from REET pursuant to RCW 82.45.010 or WAC 458-61A-200 through 217.

Exemption claimed: _____________________________________________

Section 5.2 REET Rate Information

Washington State REET is based on a graduated rate structure that varies by selling price and location. Refer to the Washington Department of Revenue for current rates.

Local REET rates vary by county and city.

ARTICLE VI: EXECUTION

Section 6.1 Grantor's Signature

DATED this _____ day of _________________, 20_____.

GRANTOR(S):

_____________________________________________
Signature

_____________________________________________
Printed Name

Date: _____________________________________________

_____________________________________________
Signature

_____________________________________________
Printed Name

Date: _____________________________________________

ARTICLE VII: ACKNOWLEDGMENT

Section 7.1 Washington Acknowledgment (Individual)

STATE OF WASHINGTON
COUNTY OF _________________

I certify that I know or have satisfactory evidence that _____________________________________________
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: _____________________________________________

_____________________________________________
Signature of Notary Public

_____________________________________________
Printed Name of Notary

NOTARY PUBLIC in and for the State of Washington, residing at _____________________________________________

My appointment expires: _____________________________________________

[NOTARIAL SEAL]

Section 7.2 Washington Acknowledgment (Entity)

STATE OF WASHINGTON
COUNTY OF _________________

I certify that I know or have satisfactory evidence that _____________________________________________
is the person who appeared before me, and said person acknowledged that he/she signed this instrument, on oath stated that he/she was authorized to execute the instrument and acknowledged it as the _________________________ [title] of _________________________ [entity name], a _________________________ [entity type], to be the free and voluntary act of such party for the uses and purposes mentioned in the instrument.

DATED: _____________________________________________

_____________________________________________
Signature of Notary Public

_____________________________________________
Printed Name of Notary

NOTARY PUBLIC in and for the State of Washington, residing at _____________________________________________

My appointment expires: _____________________________________________

[NOTARIAL SEAL]

Section 7.3 Out-of-State Acknowledgment

STATE OF _________________
COUNTY OF _________________

On this _____ day of _________________, 20_____, before me, _________________________, a Notary Public in and for said State, personally appeared _________________________,

☐ known to me OR ☐ proved to me on the basis of satisfactory evidence

to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies).

WITNESS my hand and official seal.

_____________________________________________
Notary Public

My Commission Expires: _____________________________________________

[NOTARIAL SEAL]

EXHIBITS

EXHIBIT A - LEGAL DESCRIPTION

Legal Description of Property:

_____________________________________________
_____________________________________________
_____________________________________________
_____________________________________________
_____________________________________________
_____________________________________________
_____________________________________________
_____________________________________________

Assessor's Tax Parcel Number: _____________________________________________

Property Address: _____________________________________________

WASHINGTON RECORDING REQUIREMENTS AND INFORMATION

Recording Requirements (RCW 65.04.045)

Document Format Requirements (RCW 65.04.045)

Recording Fees (Effective July 27, 2025)

Note: HB 1858 eliminated previous exemptions for certain documents. Check with county auditor for current fee schedule.

Real Estate Excise Tax (REET) - RCW 82.45

Washington uses a graduated REET structure. Rates vary by:

• Selling price tiers
• Local jurisdiction additional rates

General State REET: Ranges from approximately 1.1% to 3.0% depending on selling price tier

Local Rates: Additional local REET varies by county and city

Contact Washington Department of Revenue or county auditor for current rate calculator.

REET Exemptions (RCW 82.45.010; WAC 458-61A-200 through 217)

Common exemptions include:

• Transfers pursuant to divorce, legal separation, or dissolution
• Transfers between community property spouses
• Transfers in lieu of foreclosure
• Deeds in lieu of foreclosure
• Transfers to governmental entities
• Certain corrections/confirmations

2026 Updates

Effective 2026: Transfers to nonprofits or public housing agencies for qualified "community purpose" projects (affordable housing, shelters, community facilities) are REET-exempt.

Required Accompanying Documents

1. Real Estate Excise Tax Affidavit (current form from WA DOR)
2. Payment - Recording fees and excise tax
3. Supplemental Statement (if required by county)

Important Washington Requirements

1. Community Property State: Washington is a community property state; spousal consent typically required for community property.

2. Excise Tax Required First: REET must be paid BEFORE deed can be recorded (RCW 82.45.090).

3. Abbreviated Legal: First page must contain abbreviated legal description indicating where full legal appears.

4. Controlling Interest Transfers: Transfers of 50% or more of an entity owning WA real property are treated as taxable sales.

5. Title Insurance: Grantees should consider obtaining title insurance.

6. Legal Counsel: Consultation with a licensed Washington attorney is recommended.

THIS INSTRUMENT PREPARED BY:

_____________________________________________
Name

_____________________________________________
Address

_____________________________________________
Phone

_____________________________________________
WSBA Number (if attorney)

This template is provided for informational purposes only and does not constitute legal advice. Consult with a licensed Washington attorney before using this form.