Real Estate Excise Tax on Refinance & Add to Title?

[Eric Yu]

Hi all!

Have a question for y'all tax professionals. I have a property that's currently in my name with a hard money loan. I want to add my partner onto the title & have the loan refinanced in her name. I was told I would need to pay an excise tax on 1/2 of the loan amount. 

I've been reading about gifts: https://apps.leg.wa.gov/wac/de... & see that if you don't give any consideration, the excise tax could be exempted. 

My question is this:

- If I add her into the title, and she becomes the sole person on the loan, but I continue to make all of the payments (out of my bank account) & she doesn't make any payments toward the house, would she be exempted from excise tax?

Thanks!