Washington Attachment for Residential Split Adjustment (WARS) is a Washington State Department of Revenue program that provides tax relief to homeowners who split their residential property between two or more owners. The WARS program allows homeowners to reduce the amount of state taxes due when they sell, transfer, or refinance their split-interest residential property. WARS is available for the following types of split-interest residential property: (1) condominiums, (2) cooperatives, (3) planned unit developments (Puds), (4) manufactured/mobile homes, (5) owner-occupied duplexes, (6) single-family residences, (7) town homes, and (8) vacation homes. Under the WARS program, homeowners can reduce their state taxes by up to 50% of the amount due on the sale, transfer, or refinance of their split-interest residential property. The amount of tax relief provided by WARS is based on the ratio of ownership between the owners. The owner with the highest ratio of ownership will receive the majority of the tax relief. The WARS program is administered by the Washington State Department of Revenue and is available to all Washington State homeowners who split their residential property between two or more owners. Homeowners must submit an application to the Department of Revenue in order to receive the tax relief provided by the WARS program.