This article explains the basics of how Washington courts typically divide property (assets) and liabilities (debts) in a divorce. Real estate excise tax (REET) is a tax on the sale of real property.Real property, or real estate, means any interest, estate, or beneficial interest in land. A partition agreement between spouses divides property they jointly own between them. The discovery process of divorce allows spouses and their attorneys, to exchange information about the marital property. Heated disagreements in Washington State divorces often boil down to whether an asset should be characterized as community property or separate property. A partition action in the State of Washington is a type of real estate lawsuit filed in the Superior Court of the county where the disputed property is located. You are entitled to file a partition action to force the sale of the property so you can get your share of the proceeds.