The exemption allowed under WAC 458-61A-215(2)(d) for addition of a co-signor to title and (2)(e) for removal of a co-signor from title require a narrative submitted with the Real Estate Excise Tax Affidavit. Due to the high level of misuse resulting in unintended tax consequences, the department has developed a certification form for use in place of the prior “free form narrative”.
