Chapter A. GENERAL INSTRUCTIONS

• Jurisdiction: Washington

A. GENERAL INSTRUCTIONS

1. Introduction. Miscellaneous property includes tangible personal property and intangible property not included in other schedules. Tangible personal property includes furniture and household goods, antiques, art objects, personal effects, jewelry, furs, motor vehicles, boats, airplanes, collections, and paintings. Intangible property includes insurance on the life of others, debts due the decedent, claims for refund (e.g., refund of income taxes), business interests (if unincorporated), partnership interests, patents, copyrights, royalties, farm interests (including farm products, growing crops, live-stock, and machinery), judgments, employment benefits, death benefits, Individual Retirement Accounts, and reversionary or remainder interests.

2. Tangible Personal Property. Obtain a list from the personal representative of all tangible personal property owned by the decedent on the date of death. Furniture and household goods may be grouped under a general heading. Items specifically given by Will, antiques, art objects, and any items having a value in excess of $3,000 should be listed separately. The registration certificate for any licensed property, such as motor vehicles, trailers, boats, and airplanes, should be obtained to describe the item accurately by make, model, motor number, serial number, and registration number.

(a) Furniture and Household Goods.

Inventory and Appraisement Description. Group furniture and furnishings under the general heading of "Furniture and Household Goods." Items specifically given by Will, antiques, art objects, and items having a value in excess of $3,000 should be described separately.

Appraisal. The value reported for furniture and household goods, unless of special value, should be the fair market value as of the date of death. Articles of special value should be professionally appraised. If the tangible property is to be sold, the sales price may be used to establish value.

Distribution. Distribute to beneficiaries items specifically given by the Will or separate list referred to in the Will. For items not specifically given, see procedure checklist (Procedure Checklist 8.B.1) for distribution of tangible personal property among the beneficiaries.

(b) Motor Vehicles.

Inventory and Appraisement Description. Identify motor vehicles, boats, and airplanes by listing, if applicable, year, manufacturer, model, vehicle identification number, special equipment, mileage and condition.

Appraisal. THE NATIONAL AUTOMOBILE DEALERS ASSOCIATION USED CAR GUIDE (www.nadaguides.com) and KELLY'S BLUE BOOK (www.kbb.com) can be used to value most motor vehicles. Average the "Average Trade In" value and the "Average Retail" value found in the USED CAR GUIDE for the month of death. Also consider special equipment, mileage and condition of the vehicle. Values for specialty or antique vehicles can be obtained by a letter of appraisal from an automobile dealer. The fair market value also may be found by averaging the selling prices found in the classified advertisements of the local newspaper for several vehicles of the same model and make. Boats and airplanes can be appraised by obtaining a letter of appraisal from a boat dealer or by a special appraiser.

Distribution.

1. Place of Transferring. The titles to motor vehicles can be transferred in the county office of the Department of Licensing. The King County office is located at:

King County Administration Building
500 Fourth Ave., Room 401
Seattle, Washington 98104-2393
Telephone No. (206) 296-4000

In addition, certain designated agents known as vehicle licensing offices may make transfers and perform the same work as the county office. The agents may charge a service fee for each transaction.

The following are the steps and forms currently required to transfer title to a motor vehicle. To confirm that there have been no changes to these requirements, it is recommended that the Department of Licensing website be contacted to review the steps and forms required (www.dol.wa.gov).

2. Basic Information and Documents. In order to transfer the title to a motor vehicle, it will always be necessary to have

(a) Certificate of Title (ordinarily kept in a safe place, not in the vehicle);

(b) Registration Certificate; and

(c) Odometer Disclosure / Title Extension Statement (see Furnished Forms in this chapter) for motor vehicles less than 10 years old.

3. Probate Administration Transfer.

Nonintervention. If an Order Granting Non-intervention Powers has been entered, an Affidavit of Inheritance/Litigation / County Clerk Certificate for Transfer of Vehicle/Vessel in Litigation (see Furnished Form 8.D.4), with the bottom portion completed, will be issued by the county clerk's office for a small fee. If the transfer is a sale, sales tax will be due. In the event of transfer or sale, the personal representative must either complete and deliver a Vehicle Report of Sale (see Furnished Form 8.D.6) in person at a vehicle licensing office, or complete and submit the form online at www.dol.wa.gov, within five days of disposition.

Not Nonintervention. In order to transfer the title to a motor vehicle when an Order Granting Nonintervention Powers has not been obtained, an order must be entered authorizing the transfer. The order may consist of:

(a) Order Authorizing Transfer of Motor Vehicles; or

(b) Decree of Distribution.

Once such an order is entered, an Affidavit of Inheritance/Litigation / County Clerk Certificate for Transfer of Vehicle/Vessel in Litigation (see Furnished Form 8.D.4), with the top portion of the form completed, will be issued by the county clerk's office for a small fee. If the order designates the person to whom the vehicle is to be transferred, this name will appear on the Certificate. If the vehicle is not to be "titled" to that person, that person should complete a Lienholder Release of Interest form (see Furnished Form 8.D.3). If the transfer is a sale, sales tax will be due. In the event of transfer or sale, the personal representative must either complete and deliver a Vehicle Report of Sale (see Furnished Form 8.D.6) in person at a local vehicle licensing office, or complete and submit the form online at www.dol.wa.gov, within five days of disposition. If the order does not designate the transferee, the space for the transferee on the Certificate will be left blank (or have a red line through it) and the vehicle can be transferred to anyone.

After Certificate of County Clerk Obtained. After the County Clerk Certificate for Transfer of Vehicle/Vessel in Litigation is obtained, the personal representative should give to the transferee:

(a) Certificate of Title signed:

Name of Registered Owner

By _____________________________
Personal Representative (exactly as named on County Clerk Certificate)

(See 7 below if Certificate of Title is lost);

(b) Registration Certificate (see 8 below if Registration Certificate is lost);

(c) County Clerk Certificate for Transfer of Vehicle/Vessel in Litigation; and

(d) Odometer Disclosure / Title Extension Statement (see Furnished Form 8.D.5) for motor vehicles less than 10 years old:

Name of Registered Owner

By _____________________________
Personal Representative (exactly as named on County Clerk Certificate)

Department of Licensing's Office. At the county office of the Department of Licensing, the transferee or the transferee's agent gives to the clerk:

(a) Certificate of Title;

(b) Registration Certificate;

(c) County Clerk Certificate for Transfer of Vehicle/Vessel in Litigation;

(d) Check for transfer fee payable to Department of Licensing;

(e) Odometer Disclosure / Title Extension Statement, if required (see Furnished Form 8.D.5), completed and signed by transferee; and

(f) Power of Attorney (see Furnished Form 8.D.3) signed by transferee and notarized if transfer is being made by agent of transferee.

The clerk will then complete the Vehicle Certificate of Ownership (Title) Application (see Furnished Form 8.D.1), which is then signed by transferee or transferee's agent.

No Immediate Distribution. If a vehicle in an estate is not to be distributed or sold immediately and the estate will be open for some time, the title should be changed to "Estate of Decedent." In order to make this transfer, the following should be given to the clerk of the county office of the Department of Licensing:

(a) Certificate of Title signed:

Name of Registered Owner
By _____________________________
Personal Representative (exactly as shown on Letters Testamentary or Letters of Administration)

(b) Registration Certificate;

(c) Certified copy of Letters Testamentary or Letters of Administration;

(d) Check for transfer fee payable to Department of Licensing; and

(e) Odometer Disclosure / Title Extension Statement (see Furnished Form 8.D.5) for motor vehicles less than 10 years old.

The clerk will then complete the Vehicle Certificate of Ownership (Title) Application (see Furnished Form 8.D.1), which is then signed by the personal representative.

4. Order of Adjudication of Testacy or Intestacy. To transfer the title of a motor vehicle from an estate under an Order of Adjudication of Testacy or of Intestacy, the following should be given to the clerk at the county office of the Department of Licensing:

(a) Certificate of Title;

(b) Registration Certificate;

(c) Certified copy of Order of Adjudication of Testacy or of Intestacy and Heirship;

(d) Odometer Disclosure / Title Extension Statement (see Furnished Form 8.D.5) for motor vehicles less than 10 years old; and

(e) Check for transfer fee payable to Department of Licensing.

The clerk will then complete the Vehicle Certificate of Ownership (Title) Application (see Furnished Form 8.D.1), which is then signed by transferee.

5. Community Property Agreement Distribution. In order to transfer...