State by state · 50 states

Real estate transfer tax by state

Which states charge a real estate transfer tax, the state rate, county and city taxes, and who pays by custom, for all 50 states, from official sources.

Compiled on October 14, 2026 from Payotte's state articles, each checked against the official sources it cites.

In short

2 states have no state tax but allow county or city transfer taxes: California and Louisiana. 14 states have no real estate transfer tax: Alaska, Arizona, Idaho, Indiana, Kansas, Mississippi, Missouri, Montana, New Mexico, North Dakota, Oregon, Texas, Utah and Wyoming. 34 states charge a state transfer tax.

The table

State	State tax	State rate	County and city	Who pays
Alabama	Yes	$0.50 per $500 of price, or fraction of $500 (about 0.1%)	The statutes read set no separate city or county deed tax. Jefferson County lists only the state-level rates plus recording fees.	Neither statute says who pays; the sales contract and closing statement assign it.
Alaska	No	None	None. AS 29.45.650(l) bars boroughs and AS 29.45.700(h) bars cities from levying a sales or use tax on the transfer of real property, including home rule municipalities.	Nobody pays a transfer tax. The purchase contract decides who pays other closing costs.
Arizona	No	No percentage tax; $2 real estate transfer fee (A.R.S. 11-1132) included in the $30 per instrument recording fee	None. Article 9, Section 24 of the Arizona Constitution bars the state, counties, cities and districts from imposing any new tax or fee on selling or buying real property; it does not reach charges that existed on December 31, 2007.	Section 11-1132 says the recorder collects the $2 before recording but does not say which party pays; it appears in the recorder's charge on the closing statement.
Arkansas	Yes	$3.30 per $1,000 of actual consideration, on transactions above $100	None found. The sources read describe only the state tax; Pulaski County and Little Rock sources list no county or city transfer tax.	The DFA pages read do not say whether buyer or seller bears the tax; the contract allocates closing costs.
California	Local only	No state tax; county rate up to $0.55 per $500 or fraction ($1.10 per $1,000)	County documentary transfer tax of $0.55 per $500 (Los Angeles County). A city may add half the county rate, credited against the county tax. City of Los Angeles adds $2.25 per $500, plus Measure ULA: 4% of total value over $5,400,000 and under $10,900,000, 5.5% from $10,900,000 (closings after June 30, 2026). Culver City, Pomona, Redondo Beach and Santa Monica also have special rates.	Neither the state statute nor the City of Los Angeles FAQ assigns the tax; the purchase contract and escrow instructions decide.
Colorado	Yes	$0.01 per $100 of consideration, or major fraction of $100; nothing if $500 or less	None found in Denver, whose recording page lists only the documentary fee and a $43 recording fee. Article X, Section 20(8)(a) prohibits new or increased transfer tax rates; the sources do not say how it applies to taxes that existed earlier.	The statute puts the fee on whoever offers the deed for recording and does not pick a side; the contract (CBS1 splits closing costs) and closing statement decide.
Connecticut	Yes	State: 0.75% up to $800,000, 1.25% from $800,000 to $2,500,000, 2.25% above $2,500,000 (homes); unimproved land 0.75%; non-residential property 1.25%	Municipal tax of 0.25% of the whole price in every town. A targeted investment community may add up to another 0.25%; Hartford is on the 2020 OLR list and charges 0.5% in total, but confirm the current rate with the town clerk.	By law the person conveying the property pays, to the town clerk, at recording (C.G.S. 12-495). The purchase contract can shift costs.
Delaware	Yes	State 2.5% of value (3% by statute, reduced to 2.5% when the local government levies the full 1.5%); combined 4.0% with a full local tax	Counties may tax transfers in unincorporated areas and municipalities within their limits, each up to 1.5% (9 Del. C. 8102; 22 Del. C. 1601). The ordinance decides who pays the local tax. The Wilmington ordinance could not be read.	The state tax is apportioned equally between grantor and grantee; absent agreement the burden between the parties is on the grantor (30 Del. C. 5412). The contract usually settles it.
Florida	Yes	$0.70 per $100 of consideration, or fraction of $100 (Miami-Dade: $0.60 per $100)	Miami-Dade charges a 45-cent per $100 surtax on top of the 60-cent rate, except on transfers involving only a single-family residence (including condos and co-ops). No other local rate is listed.	The law makes all parties liable regardless of which agrees to pay; the purchase contract allocates the cost.
Georgia	Yes	$1 for the first $1,000 plus $0.10 for each additional $100 (about $1 per $1,000)	None listed. The sources read give one statewide rate and no county or city add-on; ask the Clerk of Superior Court to confirm.	The seller is liable by law, though frequently the sales contract has the buyer pay (Georgia Department of Revenue).
Hawaii	Yes	$0.10 to $1.00 per $100 of full consideration by price bracket; $0.15 to $1.25 per $100 for condos and single-family homes when the buyer is ineligible for a county homeowner's exemption	None found. The Department of Taxation outline lists one conveyance tax and Honolulu pages describe no separate transfer tax.	The person who conveys the property pays; if a federal, state or county government is the seller, the buyer pays.
Idaho	No	None found; flat recording fees only (Ada County: $15 per deed, $45 per deed of trust, up to 30 pages)	None found in the sources read at the county or city level.	Nobody pays a transfer tax. The statute says recording fees are paid by the party who asks the recorder to record; the contract and closing agent decide who bears each charge.
Illinois	Yes	$0.50 per $500 of value or fraction of $500	Cook County: $0.25 per $500. City of Chicago: $5.25 per $500 ($3.75 city portion plus $1.50 CTA portion). Suburbs may have their own municipal tax; the Cook County Clerk table lists each municipality.	Per the Cook County Clerk table the seller is liable for the state and county taxes. In Chicago the buyer generally pays the $3.75 city portion and the seller the $1.50 CTA portion. Contracts can allocate differently.
Indiana	No	None; flat county fees only (Marion County: $10 transfer fee, $20 sales disclosure fee, $35 recording fee)	None found. Marion County's deed instructions list only service fees. Counties set their own recording fees.	Nobody pays a transfer tax. The county pages do not say who pays the fees; the purchase contract decides.
Iowa	Yes	$0.80 for each $500, or fraction of $500, above the first $500 (about $1.60 per $1,000)	None. Chapter 428A sets one rate and no separate county or city transfer tax is listed. The recorder keeps 17.25% for the county general fund and sends 82.75% to the Department of Revenue.	By statute the person who conveys the property, normally the seller, is liable (428A.3); the contract can allocate it differently.
Kansas	No	None found; the mortgage registration tax (0.26%) was repealed in 2019	None found; the county Register of Deeds lists only recording fees and service charges.	No tax to pay. No statute read assigns the recording fees to buyer or seller; the contract and closing statement decide.
Kentucky	Yes	$0.50 for each $500 of value, or fraction of $500	None found in the statutes read; the Jefferson County Clerk's pages could not be opened. The county keeps the state-collected transfer tax revenue for its general fund (the clerk keeps 5%).	KRS 142.050 imposes the tax on the grantor named in the deed. The sources do not say whether a contract can shift it to the buyer.
Louisiana	Local only	No state tax; New Orleans: $300 for one single-family residence or residential double under the City Code (the Clerk's page says $325)	New Orleans (Orleans Parish): $300 per sale or mortgage of one single-family residence or residential double; $50, $100 or $150 for a mortgage of $9,000 or less; $325 per document up to 25 pages plus $100 per extra page (cap $2,500) for other transactions. The Orleans Parish Clerk's page says $325 for all sales, donations and mortgages. Other parishes were not reviewed.	The City Code names the seller as taxpayer in a cash sale or sale with concurrent mortgage. Civil Code art. 2463 puts other sale expenses on the buyer, so read the purchase agreement.
Maine	Yes	$2.20 per $500 of value or fraction of $500; plus $3.80 per $500 on value above $1,000,000 (transfers on or after November 1, 2025)	None found. Chapter 711-A sets a single tax collected by the registry of deeds; the sources do not list a county or city transfer tax.	The law imposes one half on the seller (grantor) and one half on the buyer (grantee); the sources do not address private agreements to reallocate it.
Maryland	Yes	0.5% of consideration; 0.25% for a first-time Maryland buyer who will occupy the home	Local transfer tax set by each county or Baltimore City, plus a local recordation tax per $500. Fiscal year 2027: Baltimore City 1.5% and $5.00 per $500; Baltimore County 1.5% and $2.50; Anne Arundel 1.0% to 1.5% (0.5% surcharge at $1 million or more) and $3.50; Howard 1.25% and $2.50; Harford 1.0% and $3.30; Carroll 0.0% and $6.50. Baltimore City adds a yield tax above $1 million.	Anyone may pay by agreement. If the contract is silent, the law presumes seller and buyer share recordation and transfer taxes equally. When a first-time Maryland buyer will live in the home, the seller pays the entire state transfer tax and, unless the contract says otherwise, all recordation and local transfer tax.
Massachusetts	Yes	$2.28 per $500 of price ($4.56 per $1,000) outside Barnstable County; $3.24 per $500 in Barnstable County	Barnstable County has its own excise on top of the state's: a combined $6.48 per $1,000 ($3.24 per $500), made of a state share of $3.42 per $1,000 and a county share of $3.06 per $1,000. Boston charges no transfer tax in the sources read.	The tax is paid by the person who makes or signs the deed, or for whose benefit it is signed (c. 64D, section 2), which is the seller on a sale.
Michigan	Yes	$3.75 per $500 of value or fraction of $500	County transfer tax of $0.55 per $500 or fraction in counties under 2,000,000 people (up to $0.75 in a larger county, set by the county board). Wayne County's combined state and county rate is $8.60 per $1,000. No separate city tax is listed in Wayne County.	Both the state and county acts make the seller or grantor liable; a buyer may pay on the seller's behalf by agreement.
Minnesota	Yes	0.33% of net consideration when over $3,000; flat $1.65 for $3,000 or less	Hennepin County adds 0.01% to the deed tax (0.34% total collected) and 0.01% to the mortgage registry tax (0.24% total), authorized until January 1, 2036, plus a $5 conservation fee. No separate City of Minneapolis transfer tax was found.	The grantor is liable for the deed tax (287.24), so by law the seller owes it. The mortgagor (borrower) is liable for the mortgage registry tax (287.035). A purchase agreement may shift costs between the parties.
Mississippi	No	None found; recording fee only ($25 for the first five pages, $1 per extra page, in force through December 31, 2027)	None found in the sources read; ask the county chancery clerk to confirm for a specific parcel.	Nobody pays a transfer tax. The sources do not assign the recording fees to buyer or seller; the purchase contract does.
Missouri	No	None; recording fee only (City of St. Louis: $25 first page, $5 each extra page for a standard deed)	None found. The City of St. Louis Recorder's fee schedule lists only recording fees. Article X, Section 25 prevents any new tax by the state, counties and other political subdivisions; it says new, so taxes in place on December 2, 2010 would not be undone, and none was found.	No transfer tax to assign; the statute says only that the recorder is allowed the fees, and the sales contract decides who pays them.
Montana	No	None; recording fee only ($20 first page, $10 each added page)	None found in the sources read for Yellowstone County and Billings; ask the county clerk and recorder to confirm.	No transfer tax. The sources do not assign the recording fees to buyer or seller; the purchase agreement does.
Nebraska	Yes	$3.32 per $1,000 of value, or fraction of $1,000 (July 18, 2026 to December 31, 2031); $2.32 from January 1, 2032	None found; the sources read describe only the state tax. Ask the Douglas County Register of Deeds for any local charge. The county keeps 50 cents of each $3.32 on transfers before 2032.	The statute imposes the tax on the grantor executing the deed, the seller in an ordinary sale; a contract can allocate the cost differently.
Nevada	Yes	$1.95 per $500 of value or fraction of $500 when value is over $100	Washoe and Churchill counties add $0.10 ($2.05 per $500). Clark County adds $0.60 ($2.55 per $500: $1.30 State General Fund, $0.55 consolidated tax, $0.60 school district, $0.10 low-income housing). No separate city transfer tax in the sources reviewed.	The Department of Taxation and Clark County Recorder pages do not say who owes it, and the statute pages could not be opened. The State Bar of Nevada says the tax is often split equally and a written agreement can divide it differently.
New Hampshire	Yes	$0.75 per $100 of price or consideration, or fractional part of $100, owed by each of buyer and seller (combined $1.50 per $100)	None. The chapter creates one state tax and no county or city transfer tax; Manchester's tax pages describe only property taxes.	The statute makes both purchaser and seller buy the tax stamps and applies the rate to both (RSA 78-B:4), so each pays $0.75 per $100.
New Jersey	Yes	Over $350,000: $2.90 per $500 on the first $150,000, $4.25 on $150,000 to $200,000, $4.80 on $200,000 to $550,000, $5.30 on $550,000 to $850,000, $5.80 on $850,000 to $1,000,000, $6.05 above $1,000,000; plus 1% to 3.5% of total price above $1,000,000	None found. The Division's pages describe only the State fee; no county or Newark transfer tax was found in the official pages read.	The seller owes the Realty Transfer Fee. For deeds submitted on or after July 10, 2025 the Graduated Percent Fee is also imposed on the seller (before that the 1% fee was buyer-paid).
New Mexico	No	None; recording fee only (Bernalillo County: $25 per document for up to 10 entries)	None found. The Bernalillo County Clerk's fee schedule lists only recording fees and copy charges; the City of Albuquerque tax code was not read line by line.	No transfer tax to assign. Buyers pay recording fees for the deed and mortgage; the sources do not assign them by law.
New York	Yes	$2 per $500 of consideration, or fraction of $500 (0.4%), when consideration is over $500	New York City RPTT on sales above $25,000: 1% up to $500,000 and 1.425% above for 1-3 family houses, condos and co-ops; other property 1.425% up to $500,000 and 2.625% above. In NYC, additional base tax of $1.25 per $500 (0.25%) on residential conveyances of $3 million or more ($2 million for non-residential), and a buyer-paid supplemental tax on residential sales of $2 million or more rising from 0.25% to 2.9% of the whole price.	State base tax and additional base tax: seller (grantor), with the buyer liable if the seller fails to pay or is exempt. Mansion tax and NYC supplemental tax: buyer. NYC RPTT: the city page does not assign it to one side, so the contract controls.
North Carolina	Yes	$1 for each $500, or fractional part, of consideration or value (0.2%)	Only seven counties levy a local excise tax: Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans and Washington. It is $1 per $100 or fraction (about 1%) on top of the state tax. Mecklenburg County is not one of them, though its own Register of Deeds pages could not be opened.	By law the transferor (seller) pays the Register of Deeds before the deed is recorded. Buyers and sellers can bargain over costs in the contract.
North Dakota	No	None; recording fee only ($20 for a deed of 1 to 6 pages, N.D.C.C. 11-18-05)	None found. The sources read do not cover local taxes in detail; ask the county recorder or title company. The recorder fee schedule is the same in every county.	No transfer tax. The statute does not say whether buyer or seller bears the recording fee; the purchase agreement and closing statement decide.
Ohio	Yes	Franklin County: $3 per $1,000 of price, of which $1 is the state share and $2 is the county share; $1 per $1,000 if the seller receives the homestead exemption	Counties set their own local portion. Franklin County: $2 per $1,000 (last updated August 2019) plus a $0.50 transfer tax; no additional Columbus city charge was found in the sources.	The sources do not say who must pay; the contract controls. The reduced homestead rate refers to the grantor (seller), which points to the seller as the party charged.
Oklahoma	Yes	$0.75 for each $500 of consideration, or fractional part of $500 ($1.50 per $1,000, 0.15%)	None found. The sources read for Oklahoma County show only the state stamp tax; ask the closing company to confirm no local charge.	The statute puts the tax on any person who makes, signs, issues or sells the deed, or for whose benefit it is made, which points first at the seller in a normal sale. It does not say whether a contract can move the cost. On a foreclosure deed to a non-lender grantee, the purchaser pays.
Oregon	No	None; recording fee only (Multnomah County: $86 first page, $5 each extra page)	None in Multnomah County's fee schedule. The Constitution exempts only local taxes already in force on December 31, 2009 (ORS 306.815 uses March 31, 1997 for local taxes on fee estates); the sources do not name which governments had one, so ask the county assessment and taxation office or title company elsewhere.	No transfer tax to assign. Who pays the recording fees is a term of the purchase agreement.
Pennsylvania	Yes	1% of the value of the property	Local rates are set by each jurisdiction (county, municipality, school district); ask the Recorder of Deeds. Philadelphia: 3.578% city share (raised from 3.278% on July 1, 2025), total 4.578% with the state.	The state holds seller and buyer jointly and severally liable. In Philadelphia the tax is usually split evenly but this is not required, and the city can collect 100% from either party; the contract decides the split.
Rhode Island	Yes	$3.75 for each $500 of price or fractional part of $500; residential property adds a second $3.75 per $500 on the part above $800,000 (threshold indexed to inflation from 2026)	None found. Providence has no separate conveyance tax in the statute read; the municipality keeps $1.80 of each $3.75 of the state tax it collects.	By law, in the absence of an agreement to the contrary, the seller (grantor) pays (44-25-1(a)); the purchase contract can shift the cost.
South Carolina	Yes	$1.85 per $500 of value, or fractional part of $500 ($3.70 per $1,000): $1.30 per $500 state and $0.55 per $500 county	The county part ($0.55 per $500) is included in the $1.85. Greenville County's schedule shows no city component. Flat filing fees of $15 for a deed and $25 for a mortgage apply regardless of price.	The statute puts the fee on the grantor (seller), jointly and severally if several; the buyer is only secondarily liable. For deeds from a master-in-equity, governments or a tax-exempt retirement plan, the grantee owes it.
South Dakota	Yes	$0.50 for each $500 of value, or fraction of $500 (0.1%)	None. The sources show one transfer fee, the same in every county, credited to the county general fund; the Minnehaha County schedule shows no separate city charge.	By law the grantor pays (SDCL 43-4-21), which is the seller in a sale; the purchase contract could shift the cost by agreement.
Tennessee	Yes	$0.37 per $100 of purchase price (0.37%)	None found. The Department's and Davidson County Register's materials show only the state tax; ask the Register of Deeds.	The Department's manual says the grantee (buyer named on the deed) pays the realty transfer tax and the mortgagor pays the mortgage tax; the manual does not discuss private agreements, so check the purchase contract.
Texas	No	None; the Constitution bars a transfer tax on conveyances of fee simple title	None. The constitutional ban covers any law imposing a transfer tax on such a conveyance; removing it would take a constitutional amendment approved by voters.	No transfer tax to assign. Recording fees and the title insurance premium appear on the closing statement.
Utah	No	None found; flat recording fee of $40 per document (Utah Code 17-71-407)	None found. No source read lists a city or county transfer tax in Utah; the Salt Lake County Recorder's schedule lists only recording and copy fees.	No transfer tax. The recording fee is owed by whoever submits the document; the state purchase contract does not assign recording fees, so closing instructions and the loan decide.
Vermont	Yes	Principal residence: 0.5% on the first $200,000, 1.25% above plus 0.22% surcharge (1.47% total); other year-round homes 3.4% plus 0.22% (3.62% total); long-term rentals, land and 5+ unit buildings 1.25% plus 0.22%	None found; the sources describe only the state tax. The clerk charges $15 per page to record and $15 to file the return.	By statute the tax is the buyer's liability unless fixed otherwise by agreement of the parties (9604). It is due within 30 days after the transfer.
Virginia	Yes	State recordation tax $0.25 per $100 or fraction; grantor tax $0.50 per $500 or fraction	A county may add a recordation tax of one-third of the state tax (about $0.083 per $100); Arlington County does. Northern Virginia members of the Northern Virginia Transportation Authority, including Arlington, also pay a regional WMATA capital fee of $0.10 per $100 and a regional congestion relief fee of $0.10 per $100 (the latter has a contingent-expiration note).	The grantor tax and the two regional fees are the grantor's (seller's) by statute unless the parties agree otherwise. The sections read do not say who pays the state and county recordation tax; the contract and loan documents decide.
Washington	Yes	Sales through Dec 31, 2026: 1.10% up to $525,000, 1.28% from $525,000 to $1,525,000, 2.75% from $1,525,000 to $3,025,000, 3.00% above; farm, agricultural and timber land pay a flat 1.28%	Cities and counties add a local REET, a flat percentage of the whole price added to the state tax (up to 0.25% each under RCW 82.46.010 and 82.46.035 for a city planning under the Growth Management Act). Seattle and most King County cities: 0.50%; Skykomish 0.25% (rates effective May 1, 2026).	The law makes the tax the obligation of the seller (RCW 82.45.080). If the seller does not pay, the buyer is responsible and unpaid tax can become a lien on the property.
West Virginia	Yes	$1.10 per $500 of value or fraction, plus a county tax of $0.55 per $500 (up to $1.65 by county vote), plus a $20 flat housing fee	County tax of 55 cents per $500, which a county commission may raise by majority vote up to $1.65. Kanawha County's current rate was not found on an official page.	By statute the tax is paid by the grantor, the seller, unless the buyer accepts the deed without the tax paid; for tax sales the grantee pays. The sales contract can shift the cost.
Wisconsin	Yes	$0.30 per $100 of value or fraction of $100 ($3 per $1,000)	None. Section 77.256 bars any city, village, town or county from charging a fee on a conveyance that is exempt from the state fee; no separate Milwaukee city or county fee was found.	By statute the fee is imposed on the grantor, the seller; the purchase contract may say otherwise.
Wyoming	No	None found; recording fee only ($12 first page, $3 each additional page, W.S. 18-3-402)	None found. The statutes authorize no county or city transfer tax that the article found; local ordinances were not reviewed one by one.	No transfer tax. No statute read assigns the recording fee to buyer or seller; the purchase contract decides.

“—” means the state article does not state it. Download the data: transfer-tax.json (CC BY 4.0, cite Payotte with a link).

State by state, in one sentence

Alabama: Alabama has no single transfer tax but charges a deed tax of $0.50 per $500 of price (or fraction) and a mortgage tax of $0.15 per $100 borrowed, both paid at recording. The statutes do not say whether buyer or seller pays.
Alaska: Alaska has no real estate transfer tax. State law (AS 43.98.035) bars a sales or use tax on the transfer of real property, and boroughs and cities are barred too; a deed costs a recording fee of $20 for the first page and $5 for each added page.
Arizona: Arizona charges no percentage transfer tax on a home sale. The Arizona Constitution bars new transfer taxes and fees, and the only per-sale charge is a $2 fee included in the $30 per instrument county recording fee.
Arkansas: Arkansas charges a state real property transfer tax of $3.30 per $1,000 of actual consideration on transactions above $100, which is $660 on a $200,000 sale. It is paid by buying documentary stamps for the deed.
California: California has no state transfer tax. Counties may charge $0.55 per $500 of value under the Documentary Transfer Tax Act, and cities such as Los Angeles add their own, with Measure ULA adding 4% or 5.5% on very high-priced sales.
Colorado: Colorado has no transfer tax by that name but charges a state documentary fee of one cent per $100 of the price, which is $62.50 on a $625,000 home. The Colorado Constitution bars new or increased real property transfer tax rates.
Connecticut: Connecticut charges a real estate conveyance tax on sales of $2,000 or more: a state tax of 0.75% of the price on a home up to $800,000, rising on higher slices, plus a municipal tax of 0.25% or more. The seller pays.
Delaware: Delaware's realty transfer tax totals 4% of the price on the state return: 2.5% to the state and 1.5% to the county or municipality. The state tax is apportioned equally between buyer and seller, and a first-time buyer can cut the buyer's share by up to $2,000.
Florida: Florida's transfer tax is the documentary stamp tax on deeds, 70 cents per $100 of price in every county except Miami-Dade, where it is 60 cents per $100. A mortgage adds 35 cents per $100 and a 0.2% intangible tax.
Georgia: Georgia charges a real estate transfer tax of $1 for the first $1,000 of the sale price plus 10 cents for each additional $100, which is $400 on a $400,000 home. The seller is liable by law, though contracts often shift it to the buyer.
Hawaii: Hawaii taxes property transfers with a conveyance tax of $0.10 to $1.00 per $100 of the full price, depending on the price, or $0.15 to $1.25 for condos and single-family homes sold to buyers who cannot claim a county homeowner's exemption. The seller is the person subject to the tax.
Idaho: No Idaho transfer tax was found in the statutes and county fee schedule read. A deed transfer carries flat recording fees, which in Ada County are $15 for a deed and $45 for a deed of trust, and private transfer fees on resale are unenforceable.
Illinois: Illinois taxes real estate transfers at $0.50 per $500 of value, Cook County adds $0.25 per $500, and the City of Chicago adds $5.25 per $500, for a Chicago total of $6.00 per $500 (1.2% of the price). The seller is named for the state and county taxes.
Indiana: Indiana has no real estate transfer tax in its tax code. A deed transfer costs flat fees instead; in Marion County that is $10 per parcel and $20 per sales disclosure form to the Assessor plus $35 per document to the Recorder.
Iowa: Iowa taxes real estate transfers at $0.80 for each $500 of price above the first $500, or $1.60 per $1,000, which is $479.20 on a $300,000 home. By law the seller, as the person conveying, is liable.
Kansas: No Kansas transfer tax was found in the statutes and county fee schedule read. The old mortgage registration tax of 0.26% of the loan was repealed in 2019, and what remains is a recording fee of $21 for the first page and $17 for each added page in Johnson County.
Kentucky: Kentucky charges a real estate transfer tax of $0.50 for each $500 of value or fraction of $500, which is $242 on a $241,700 sale. The statute puts it on the grantor named in the deed, the seller, and the county clerk collects it before recording.
Louisiana: Louisiana has no state transfer tax; its Constitution bars any new state or local tax on the sale of real estate after November 30, 2011. New Orleans keeps an older documentary transaction tax of $300 on the sale of a single-family home under the City Code, paid by the seller.
Maine: Maine charges a real estate transfer tax of $2.20 for each $500 of value, or fraction of $500, with the buyer and the seller each paying half by law. For transfers on or after November 1, 2025, value above $1 million carries an extra $3.80 per $500.
Maryland: Maryland imposes a 0.5% state transfer tax on the consideration for a deed, dropping to 0.25% for a first-time Maryland buyer who will live in the home. Counties and Baltimore City add local transfer taxes (Baltimore City 1.5%) and a separate recordation tax.
Massachusetts: Massachusetts has no tax called a transfer tax but charges a deeds excise under G.L. c. 64D of $2.28 per $500 of price outside Barnstable County and $3.24 per $500 in Barnstable County. It is paid by the person who signs the deed, usually the seller.
Michigan: Michigan has a state transfer tax of $3.75 per $500 of value and a county transfer tax of $0.55 per $500 in counties under 2,000,000 people; Wayne County lists the combined rate as $8.60 per $1,000. By law the seller owes both.
Minnesota: Minnesota calls its transfer tax a deed tax: 0.33% of the net consideration when a deed is recorded, plus a mortgage registry tax of 0.23% of a new loan. Hennepin County adds 0.01% to each. By law the seller owes the deed tax and the borrower the mortgage tax.
Mississippi: No Mississippi transfer tax was found in the official sources read. The Department of Revenue's list of state taxes shows no deed tax, and recording a deed costs $25 for the first five pages and $1 for each extra page under Miss. Code 25-7-9.
Missouri: Missouri does not tax the transfer of a home in any statute or fee schedule reviewed, and its Constitution (Article X, Section 25) bars any new tax on the sale or transfer of real estate since December 2, 2010. In St. Louis a standard deed costs $25 to record for the first page and $5 per extra page.
Montana: Montana charges no real estate transfer tax; the 2025 Montana Code Annotated has no chapter on a deed or transfer tax in Title 15. The county clerk charges $20 for the first page and $10 for each added page to record a deed, and the parties must complete a realty transfer certificate stating the price.
Nebraska: Nebraska charges a documentary stamp tax of $3.32 for each $1,000 of value, or fraction, on deeds for transfers from July 18, 2026, which is $996 on a $300,000 sale. The statute puts it on the grantor, the seller, and the rate falls to $2.32 on January 1, 2032.
Nevada: Nevada's real property transfer tax is $1.95 per $500 of value in most counties, and Clark County, which includes Las Vegas, charges $2.55 per $500, so a $500,000 sale owes $2,550. The State Bar of Nevada says buyer and seller often split it.
New Hampshire: New Hampshire taxes the sale of real estate at $0.75 per $100 of the price, or part of $100, and the rate applies to both the buyer and the seller, so the combined tax is $1.50 per $100. On a $400,000 sale each side pays $3,000.
New Jersey: New Jersey charges a Realty Transfer Fee on every deed, paid by the seller, which is $4,655 on a $550,000 sale. For deeds submitted on or after July 10, 2025, a seller-paid Graduated Percent Fee of 1% to 3.5% of the entire price also applies above $1 million.
New Mexico: New Mexico does not tax the transfer of a home in the sources read. The Bernalillo County Clerk records a deed for $25 per document with no tax line, and a homeowner's sale of their own home is exempt from gross receipts tax as an isolated or occasional sale.
New York: New York State taxes every deed at $2 per $500 of price, or 0.4%, and the seller pays. New York City adds its own tax of 1% up to $500,000 and 1.425% above it on homes, and the buyer pays a 1% mansion tax on residential sales of $1 million or more.
North Carolina: North Carolina charges a state excise tax on deeds of $1 for each $500, or fraction of $500, of the price or value conveyed, which is $864 on a $431,900 home. The seller owes it and pays the county Register of Deeds before the deed is recorded.
North Dakota: North Dakota has no real estate transfer tax: Title 57 of the Century Code has no chapter on one and the Tax Commissioner's list of state taxes shows none. A recording fee of $20 applies to a deed of one to six pages, and the buyer must certify the full sale price on the deed.
Ohio: Ohio does not call it a transfer tax; counties collect a conveyance fee when a deed is presented to the auditor. Franklin County's calculator shows $3 per $1,000 of the price, made of $1 set by the State of Ohio and $2 set by the county commissioners, plus a $0.50 transfer tax.
Oklahoma: Oklahoma has no transfer tax by that name but taxes deeds through a documentary stamp tax of $0.75 for each $500 of consideration, or part of $500, which is $375 on a $250,000 sale. It applies only when the value exceeds $100, and stamps must be on the deed before recording.
Oregon: Oregon has no state transfer tax. Article IX, Section 15 of the Oregon Constitution bars the state, cities and counties from taxing the transfer of real property or measuring a tax by its price, except taxes in effect on December 31, 2009. In Multnomah County a deed costs $86 to record for the first page and $5 per extra page.
Pennsylvania: Pennsylvania's realty transfer tax is 1% of the value of the property, and counties and municipalities add a local tax; Philadelphia adds 3.578% for a total of 4.578%. Both buyer and seller are liable to the state, and in Philadelphia the tax is usually split evenly.
Rhode Island: Rhode Island taxes real estate sales through its conveyance tax of $3.75 for each $500 of the price, or part of it, which is $3,000 on a $400,000 home. Unless the parties agree otherwise the seller pays, and residential sales above $800,000 owe a second layer.
South Carolina: South Carolina has no tax called a transfer tax but charges a deed recording fee of $1.85 per $500 of value, or $3.70 per $1,000 ($2.60 state and $1.10 county), which is $1,480 on a $400,000 sale. By law the seller owes it.
South Dakota: South Dakota imposes a real estate transfer fee of $0.50 for each $500 of value, or fraction, which is 0.1% or $400 on a $400,000 sale. The statute makes the grantor, the seller, pay it, and the county register of deeds collects it at recording.
Tennessee: Tennessee taxes both the deed and the loan: the realty transfer tax is $0.37 per $100 of purchase price and the mortgage tax is $0.115 per $100 of debt with the first $2,000 exempt. By the Department of Revenue's rules the buyer pays the first and the borrower the second.
Texas: Texas has no real estate transfer tax. Article VIII, Section 29 of the Texas Constitution, added November 3, 2015, says no law enacted after January 1, 2016 may impose a transfer tax on a transaction that conveys fee simple title to real property.
Utah: Utah has no state transfer tax in the official sources read. Recording a deed costs a flat $40 per document under Utah Code 17-71-407, and Utah is a non-disclosure state where deeds do not state the sale price.
Vermont: Vermont taxes the transfer of a deed: for a principal residence, 0.5% on the first $200,000 and 1.25% above that plus a 0.22% Clean Water Surcharge above $200,000, while a year-round home that is not a primary residence or long-term rental pays 3.4% plus 0.22%. The buyer owes the tax unless the parties agree otherwise.
Virginia: Virginia has no tax called a transfer tax but taxes the recording of the deed: a state recordation tax of 25 cents per $100 and a grantor tax of 50 cents per $500 paid by the seller. Northern Virginia adds two regional fees of 10 cents per $100 each, and counties such as Arlington add a local recordation tax.
Washington: Washington taxes each sale with a graduated state real estate excise tax of 1.1% on the first $525,000, 1.28% up to $1,525,000, 2.75% up to $3,025,000 and 3% above that for sales through December 31, 2026, plus a local tax such as Seattle's 0.5%. The law makes it the seller's obligation.
West Virginia: West Virginia taxes the transfer of real estate at $1.10 for each $500 of value plus a county tax of 55 cents per $500 or more, up to $1.65, and a $20 housing fee on sales. By law the grantor, usually the seller, pays.
Wisconsin: Wisconsin charges a real estate transfer fee of 30 cents per $100 of value, or $3 per $1,000, and the law puts it on the grantor, the seller. On a $207,900 sale it is $623.70, collected by the register of deeds at recording.
Wyoming: In the Wyoming statutes read (Titles 34 and 39, compiled May 2026), no state, county or city tax is charged on recording a deed. Recording costs $12 for the first page and $3 for each additional page, and the buyer must file a sworn statement of the price.

Questions

Which states charge a state real estate transfer tax?

34 states: Alabama, Arkansas, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Illinois, Iowa, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Nebraska, Nevada, New Hampshire, New Jersey, New York, North Carolina, Ohio, Oklahoma, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Vermont, Virginia, Washington, West Virginia and Wisconsin.

Which states have no real estate transfer tax?

14 states: Alaska, Arizona, Idaho, Indiana, Kansas, Mississippi, Missouri, Montana, New Mexico, North Dakota, Oregon, Texas, Utah and Wyoming.