{ "title": "Real estate transfer tax by state", "page": "https://payotte.com/usa/by-state/transfer-tax", "compiled": "2026-10-14", "license": "CC BY 4.0 — cite Payotte (https://payotte.com) with a link to the page", "states": { "alabama": { "name": "Alabama", "code": "AL", "article": "https://payotte.com/usa/alabama/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Deed tax (privilege or license tax), Code of Alabama 40-22-1", "rate_text": "$0.50 per $500 of price, or fraction of $500 (about 0.1%)", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 0.5, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the price by $500, round up to the next whole unit, multiply by $0.50. Instruments of $500 or less pay $0.50. Two-thirds goes to the State and one-third to the county." }, "local_taxes": "The statutes read set no separate city or county deed tax. Jefferson County lists only the state-level rates plus recording fees.", "who_pays": "negotiable", "who_pays_text": "Neither statute says who pays; the sales contract and closing statement assign it.", "mortgage_tax": "$0.15 per $100 of initial debt, or fraction of $100 (Code of Alabama 40-22-2); also applies to extensions or renewals on the amount extended.", "exemptions": "No deed tax for transfers of mortgages whose mortgage tax was already paid, deeds for nominal consideration to perfect title, re-recorded corrected instruments, and instruments executed before October 1, 1923. Where a mortgage on which the tax was paid stays on the property, only the value in excess of it is taxed.", "note": null, "sources": [ { "title": "Code of Alabama § 40-22-1, deeds and instruments: privilege or license tax (Alabama Legislature)", "url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-22-1&title=40&chapter=22" }, { "title": "Code of Alabama § 40-22-2, mortgages and deeds of trust: privilege or license tax (Alabama Legislature)", "url": "https://alison.legislature.state.al.us/code-of-alabama?section=40-22-2&title=40&chapter=22" } ] }, "alaska": { "name": "Alaska", "code": "AK", "article": "https://payotte.com/usa/alaska/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No transfer tax exists at state level." }, "local_taxes": "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.", "who_pays": null, "who_pays_text": "Nobody pays a transfer tax. The purchase contract decides who pays other closing costs.", "mortgage_tax": null, "exemptions": "None, since no transfer tax exists. The only recording-fee exception read is for a public recreational use easement.", "note": "The statutes bar a sales or use tax on transfers; the article found no statute creating a transfer, deed or documentary stamp tax. Recording fee (DNR, Oct 2026): $20 first page, $5 each added page. No mortgage tax found.", "sources": [ { "title": "AS 43.98.035, No tax on real property transfers (Alaska Legislature)", "url": "https://www.akleg.gov/basis/statutes.asp#43.98.035" }, { "title": "AS 29.45.650(l) and 29.45.700(h), Municipal sales and use tax (Alaska Legislature)", "url": "https://www.akleg.gov/basis/statutes.asp#29.45.650" }, { "title": "Recording Fees, 11 AAC 05.200 (Alaska Department of Natural Resources, Recorder's Office)", "url": "https://dnr.alaska.gov/ssd/recoff/fees" } ] }, "arizona": { "name": "Arizona", "code": "AZ", "article": "https://payotte.com/usa/arizona/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "No percentage tax; $2 real estate transfer fee (A.R.S. 11-1132) included in the $30 per instrument recording fee", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is levied on the price. The $2 fee is flat and already part of the $30 recording fee." }, "local_taxes": "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.", "who_pays": null, "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "No affidavit or fee for deeds of gift, quitclaim deeds with no monetary consideration, transfers solely to secure or release a debt, corrective deeds, nominal-consideration residential transfers between spouses, parent and child, grandparent and grandchild or siblings, joint tenancy creation between spouses, court-ordered transfers, and nominal beneficiary deeds. The instrument must name the exemption.", "note": "The affidavit of legal value is required on every deed or sale contract unless exempt. The Maricopa County Recorder's current fee page was not available, so the article relies on the statute.", "sources": [ { "title": "Arizona Constitution, Article 9, Section 24 (Arizona Legislature)", "url": "https://www.azleg.gov/const/9/24.htm" }, { "title": "A.R.S. § 11-1132, real estate transfer fee (Arizona Legislature)", "url": "https://www.azleg.gov/ars/11/01132.htm" }, { "title": "A.R.S. § 11-1134, exemptions (Arizona Legislature)", "url": "https://www.azleg.gov/ars/11/01134.htm" } ] }, "arkansas": { "name": "Arkansas", "code": "AR", "article": "https://payotte.com/usa/arkansas/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real property transfer tax (documentary stamps)", "rate_text": "$3.30 per $1,000 of actual consideration, on transactions above $100", "calc": { "kind": "per_unit", "unit": 1000, "rate_per_unit": 3.3, "round_up": false, "percent": null, "tiers": null, "explain": "Price divided by 1,000, times $3.30. Applies only when consideration exceeds $100. The pages read do not say how prices that are not multiples of $1,000 are rounded." }, "local_taxes": "None found. The sources read describe only the state tax; Pulaski County and Little Rock sources list no county or city transfer tax.", "who_pays": "negotiable", "who_pays_text": "The DFA pages read do not say whether buyer or seller bears the tax; the contract allocates closing costs.", "mortgage_tax": null, "exemptions": "Divorce transfers between parties, corrective or replacement instruments with tax already paid, instruments solely securing a debt, deeds in lieu of foreclosure, foreclosure deeds to the enforcing party (not third-party buyers), beneficiary deeds, transfers to or from government, certain FHA/VA/USDA-financed sales of $60,000 or less for first-time buyers, and consideration of $100 or less.", "note": "Statute text was not found on an open official page. The base is the full consideration, not only the financed part.", "sources": [ { "title": "Real Property Transfer Tax (Arkansas Department of Finance and Administration)", "url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/arkansas-miscellaneous-tax-laws/real-property-transfer/" }, { "title": "Real Property Transfer Tax Affidavit of Compliance Form (Arkansas Department of Finance and Administration)", "url": "https://www.dfa.arkansas.gov/wp-content/uploads/realestatecertificate_1.pdf" } ] }, "california": { "name": "California", "code": "CA", "article": "https://payotte.com/usa/california/transfer-tax", "answer": "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.", "state_tax": "local-only", "tax_name": "Documentary transfer tax (county and city)", "rate_text": "No state tax; county rate up to $0.55 per $500 or fraction ($1.10 per $1,000)", "calc": { "kind": "other", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No state tax. The tax is set by county and city, so it cannot be computed from the state alone." }, "local_taxes": "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.", "who_pays": "negotiable", "who_pays_text": "Neither the state statute nor the City of Los Angeles FAQ assigns the tax; the purchase contract and escrow instructions decide.", "mortgage_tax": null, "exemptions": "Deeds of trust that only secure a loan, property acquired by the United States, the state or a public agency, deeds to lenders in foreclosure (within limits), division of community property in divorce, and outright gifts or transfers at death. The deed must state the exemption.", "note": "Value excludes liens that remain on the property, except that Measure ULA counts gross value. ULA applies to the whole price, not just the part above the threshold; thresholds adjust annually.", "sources": [ { "title": "Revenue and Taxation Code, Part 6.7, Documentary Transfer Tax Act, §§ 11911-11913 (California Legislature)", "url": "https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=RTC&division=2.&title=&part=6.7.&chapter=2.&article=" }, { "title": "Documentary Transfer Taxes (Los Angeles County Registrar-Recorder/County Clerk)", "url": "https://lavote.gov/home/records/property-document-recording/documentary-transfer-taxes" }, { "title": "Real Property Transfer Tax and Measure ULA FAQ (City of Los Angeles Office of Finance)", "url": "https://finance.lacity.gov/faq/measure-ula" } ] }, "colorado": { "name": "Colorado", "code": "CO", "article": "https://payotte.com/usa/colorado/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Documentary fee (C.R.S. 39-13-102)", "rate_text": "$0.01 per $100 of consideration, or major fraction of $100; nothing if $500 or less", "calc": { "kind": "per_unit", "unit": 100, "rate_per_unit": 0.01, "round_up": false, "percent": null, "tiers": null, "explain": "Price divided by $100, times $0.01, counting a major fraction of $100 as a full unit. No fee when consideration is $500 or less." }, "local_taxes": "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.", "who_pays": "negotiable", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Deeds to or from governments, gift deeds, public trustee, treasurer and sheriff deeds, corrective deeds, documents securing a debt, court orders vesting title, transfers because of death, and leases, easements and rights-of-way. The exemption must be claimed at recording.", "note": "Consideration includes any lien or encumbrance on the property. A transfer declaration must be filed with the deed; if missing, the assessor can penalize the buyer the greater of $25 or 0.025% of the price.", "sources": [ { "title": "Colorado Revised Statutes 2024, Title 39, Article 13 (documentary fee) and Article 14 (transfer declaration) (Office of Legislative Legal Services)", "url": "https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.pdf" }, { "title": "Record Documents, recording and documentary fees (Denver Clerk and Recorder)", "url": "https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Denver-Clerk-and-Recorder/Recording-Division/Denver-Recording/document-recording" } ] }, "connecticut": { "name": "Connecticut", "code": "CT", "article": "https://payotte.com/usa/connecticut/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate conveyance tax", "rate_text": "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%", "calc": { "kind": "tiers", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": [ { "from": 0, "to": 800000, "percent": 0.75 }, { "from": 800000, "to": 2500000, "percent": 1.25 }, { "from": 2500000, "to": null, "percent": 2.25 } ], "explain": "Residential estate rates apply to each slice of the price. Applies only when the price is $2,000 or more. Unimproved land is 0.75% and other non-residential property 1.25% on the whole price." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Deeds between spouses, deeds in lieu of foreclosure on the transferor's principal residence, short sales of a principal residence, certain court-decree deeds including foreclosure by market sale, a principal residence with pyrrhotite foundation damage, and deeds under $2,000. Certain tax-relief-program residences and enterprise-zone property are exempt from the state part only.", "note": "Rates are those posted by the General Assembly; the Hartford municipal rate comes from a 2020 report. A refinance recording only a mortgage is not a taxable conveyance.", "sources": [ { "title": "Connecticut General Statutes, Chapter 223, Real Estate Conveyance Tax, §§ 12-494 to 12-499 (Connecticut General Assembly)", "url": "https://www.cga.ct.gov/current/pub/chap_223.htm" }, { "title": "Real Estate Conveyance Tax, OLR Report 2020-R-0020 (Connecticut General Assembly, Office of Legislative Research)", "url": "https://www.cga.ct.gov/2020/rpt/pdf/2020-R-0020.pdf" } ] }, "delaware": { "name": "Delaware", "code": "DE", "article": "https://payotte.com/usa/delaware/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Realty transfer tax", "rate_text": "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", "calc": { "kind": "percent", "unit": null, "rate_per_unit": null, "round_up": null, "percent": 2.5, "tiers": null, "explain": "State share is 2.5% of the greater of consideration or highest assessed value, when the full 1.5% local tax is in place. The statute sets 3% otherwise. The first-time buyer credit is not included." }, "local_taxes": "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.", "who_pays": "split", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Conveyances between spouses and former spouses, parent and child, siblings, grandparent and grandchild, to lenders in foreclosure or by deed in lieu, and to or from government. First-time buyers reduce the buyer's state share by 0.5% of up to $400,000 (maximum $2,000). Wills, transfer on death deeds and mortgages are not taxed documents.", "note": "Taxed value is the greater of consideration (including mortgages and liens) or highest assessed value; the parties may show a lower fair market value. The exact local rate depends on the property location.", "sources": [ { "title": "Delaware Code Title 30, Chapter 54, Realty Transfer Tax (Delaware General Assembly)", "url": "https://delcode.delaware.gov/title30/c054/sc01/index.html" }, { "title": "Form RTT-TAX Instructions, revised 10/17/24 (Delaware Division of Revenue)", "url": "https://revenuefiles.delaware.gov/2024/Business_Tax_Forms_2024_2025/RTT-TAX_2024-01_Instructions.pdf" }, { "title": "First-Time Home Buyer Tax Credit (Delaware Division of Revenue)", "url": "https://revenue.delaware.gov/first-time-home-buyer-tax-credit/" } ] }, "florida": { "name": "Florida", "code": "FL", "article": "https://payotte.com/usa/florida/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Documentary stamp tax on deeds", "rate_text": "$0.70 per $100 of consideration, or fraction of $100 (Miami-Dade: $0.60 per $100)", "calc": { "kind": "per_unit", "unit": 100, "rate_per_unit": 0.7, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the consideration by $100, round up to the next whole unit, multiply by $0.70. Consideration includes any mortgage balance on the property, whether or not assumed. Miami-Dade uses $0.60." }, "local_taxes": "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.", "who_pays": "negotiable", "who_pays_text": "The law makes all parties liable regardless of which agrees to pay; the purchase contract allocates the cost.", "mortgage_tax": "Documentary stamp tax of $0.35 per $100 of the loan with no cap on a recorded mortgage (Fla. Stat. 201.08), plus a nonrecurring intangible tax of 2 mills (0.2%) of the amount secured (199.133).", "exemptions": "Deeds between spouses or former spouses in a divorce for the marital home, homestead deeds between spouses where the only consideration is the existing mortgage, certain conservation land transfers, and debt forgiven in short sales. Gifts are not automatically exempt; there is no specific estate planning exemption.", "note": "Miami-Dade surtax provision is set for repeal on October 1, 2031. Deed tax is due even if the deed is not recorded.", "sources": [ { "title": "Florida Statutes § 201.02, tax on deeds and other instruments relating to real property (Florida Senate, 2026 Statutes)", "url": "https://www.flsenate.gov/Laws/Statutes/2026/201.02" }, { "title": "Florida Statutes § 201.08, tax on notes and mortgages (Florida Senate, 2026 Statutes)", "url": "https://www.flsenate.gov/Laws/Statutes/2026/201.08" }, { "title": "Florida Documentary Stamp Tax (Florida Department of Revenue)", "url": "https://floridarevenue.com/taxes/taxesfees/Pages/doc_stamp.aspx" } ] }, "georgia": { "name": "Georgia", "code": "GA", "article": "https://payotte.com/usa/georgia/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate transfer tax (O.C.G.A. 48-6-1 to 48-6-10)", "rate_text": "$1 for the first $1,000 plus $0.10 for each additional $100 (about $1 per $1,000)", "calc": { "kind": "other", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "Tax = $1 for the first $1,000 (or fraction) + $0.10 for each additional $100 or fraction of $100. Example: $400,000 gives $1 + $0.10 x 3,990 = $400." }, "local_taxes": "None listed. The sources read give one statewide rate and no county or city add-on; ask the Clerk of Superior Court to confirm.", "who_pays": "seller", "who_pays_text": "The seller is liable by law, though frequently the sales contract has the buyer pay (Georgia Department of Revenue).", "mortgage_tax": "Intangible recording tax of $1.50 per $500 (or fraction) of the face amount of the note, maximum $25,000 per note; the lender pays but may pass it to the borrower.", "exemptions": "Security deeds and other writings securing a debt, releases of security interest, certain leases, and affidavits that do not convey property need no PT-61 form. Some quitclaim deeds require the form but may be exempt from the tax; those exemptions are not listed in the sources read.", "note": null, "sources": [ { "title": "Real Estate Transfer Tax (Georgia Department of Revenue)", "url": "https://dor.georgia.gov/real-estate-transfer-tax" }, { "title": "Intangible Recording Tax (Georgia Department of Revenue)", "url": "https://dor.georgia.gov/intangible-recording-tax" } ] }, "hawaii": { "name": "Hawaii", "code": "HI", "article": "https://payotte.com/usa/hawaii/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Conveyance tax (HRS chapter 247)", "rate_text": "$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", "calc": { "kind": "other", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "One rate, chosen by the price bracket, applies to the whole price (not slice by slice). Per $100, all other sales: under $600,000 $0.10; $600,000 to under $1,000,000 $0.20; $1,000,000 to under $2,000,000 $0.30; $2,000,000 to under $4,000,000 $0.50; $4,000,000 to under $6,000,000 $0.70; $6,000,000 to under $10,000,000 $0.90; $10,000,000 or more $1.00. Condo or single-family home, buyer not eligible for a county homeowner's exemption: $0.15, $0.25, $0.40, $0.60, $0.85, $1.10, $1.25 in the same brackets. Minimum $1.00 per transaction; Form P-64A rounds to the nearest ten cents." }, "local_taxes": "None found. The Department of Taxation outline lists one conveyance tax and Honolulu pages describe no separate transfer tax.", "who_pays": "seller", "who_pays_text": "The person who conveys the property pays; if a federal, state or county government is the seller, the buyer pays.", "mortgage_tax": null, "exemptions": "Form P-64A is not required for leases shorter than five years, documents only securing a debt, government-only documents, eminent domain, easements and transfer-on-death deeds. Also exempt: documents that confirm or correct a recorded one, nominal-consideration documents between spouses or parent and child, and consideration of $100 or less. The statute list may be longer.", "note": "Rates are from the Rev. 2025 instructions and can be changed by the Legislature. Consideration includes liens and mortgages. Leases of five years or more are taxed on rent discounted at 6%. Due within 90 days, recorded or not.", "sources": [ { "title": "Instructions for Form P-64A, Rev. 2025 (Hawaii Department of Taxation)", "url": "https://files.hawaii.gov/tax/forms/current/p64ains.pdf" }, { "title": "Hawaii Administrative Rules Title 18, Chapter 247, Conveyance Tax, unofficial compilation as of 12/31/2025 (Hawaii Department of Taxation)", "url": "https://files.hawaii.gov/tax/legal/har/har_247.pdf" } ] }, "idaho": { "name": "Idaho", "code": "ID", "article": "https://payotte.com/usa/idaho/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None found; flat recording fees only (Ada County: $15 per deed, $45 per deed of trust, up to 30 pages)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is based on the price. Recording fees are flat per instrument and per page." }, "local_taxes": "None found in the sources read at the county or city level.", "who_pays": null, "who_pays_text": "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.", "mortgage_tax": null, "exemptions": null, "note": "The article says it cannot prove that no tax exists anywhere in Idaho law; it reports what the recorder statute (31-3205) and the Ada County fee list show. Idaho Code 55-3103 makes private transfer fee covenants unenforceable.", "sources": [ { "title": "Idaho Code § 31-3205, recorder's fees (Idaho Legislature)", "url": "https://legislature.idaho.gov/statutesrules/idstat/title31/t31ch32/sect31-3205/" }, { "title": "Recording Fees, Property Records (Ada County Clerk)", "url": "https://adacounty.id.gov/clerk/property-records/" }, { "title": "Idaho Code § 55-3103, real estate transfer fees unlawful (Idaho Legislature)", "url": "https://legislature.idaho.gov/statutesrules/idstat/Title55/T55CH31/SECT55-3103/" } ] }, "illinois": { "name": "Illinois", "code": "IL", "article": "https://payotte.com/usa/illinois/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real Estate Transfer Tax (35 ILCS 200/31-10)", "rate_text": "$0.50 per $500 of value or fraction of $500", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 0.5, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the value by $500, round up to the next whole unit, multiply by $0.50. If the deed is subject to a mortgage, the outstanding mortgage balance is left out of the base." }, "local_taxes": "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.", "who_pays": "split", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Deeds to or from governmental bodies, deeds securing a debt, corrective deeds, consideration under $100, tax deeds, deeds to a mortgage holder in foreclosure or in lieu, and principal-residence purchases by Home Ownership Made Easy participants. Chicago refunds the CTA portion for buyers 65 or older who live in the home a year, on prices of $250,000 or less.", "note": "Most exempt deeds must still file the transfer declaration. Cook and Chicago rates are as of October 2026 per the Cook County Clerk and Chicago Department of Finance.", "sources": [ { "title": "35 ILCS 200/31-10, imposition of tax (Illinois General Assembly)", "url": "https://www.ilga.gov/Documents/legislation/ilcs/documents/003502000K31-10.htm" }, { "title": "Transfer Fees (Cook County Clerk, Recordings Division)", "url": "https://www.cookcountyclerkil.gov/recordings/transfer-fees" }, { "title": "Real Property Transfer Tax (7551) (City of Chicago Department of Finance)", "url": "https://www.chicago.gov/city/en/depts/fin/supp_info/revenue/tax_list/real_property_transfertax.html" } ] }, "indiana": { "name": "Indiana", "code": "IN", "article": "https://payotte.com/usa/indiana/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None; flat county fees only (Marion County: $10 transfer fee, $20 sales disclosure fee, $35 recording fee)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is calculated on the price; the fees are flat." }, "local_taxes": "None found. Marion County's deed instructions list only service fees. Counties set their own recording fees.", "who_pays": null, "who_pays_text": "Nobody pays a transfer tax. The county pages do not say who pays the fees; the purchase contract decides.", "mortgage_tax": null, "exemptions": "A sales disclosure form is still required for most conveyances. No form fee for conveyances to a charity, compulsory transfers and partitions between co-owners; no form for mortgages, leases shorter than 90 years and public utility easements.", "note": "Conclusion rests on Title 6 of the Indiana Code having no article on a deed or transfer tax. The 2021 DLGF instruction sheet shows an older $10 form fee; the 2025 presentation says $20.", "sources": [ { "title": "Indiana Code 2025, Title 6 Taxation, table of contents (Indiana General Assembly)", "url": "https://iga.in.gov/laws/2025/ic/titles/6" }, { "title": "Record Your Deed (Marion County Recorder and Assessor, indy.gov)", "url": "https://www.indy.gov/activity/record-your-deed" }, { "title": "Sales Disclosure Form Information (Indiana DLGF)", "url": "https://www.in.gov/dlgf/assessments/sales-disclosure-form-information" } ] }, "iowa": { "name": "Iowa", "code": "IA", "article": "https://payotte.com/usa/iowa/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate transfer tax (Iowa Code chapter 428A)", "rate_text": "$0.80 for each $500, or fraction of $500, above the first $500 (about $1.60 per $1,000)", "calc": { "kind": "other", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "Tax = $0.80 x number of $500 blocks (a fraction counts as a full block) in the price above the first $500. Example: $300,000 gives 599 blocks x $0.80 = $479.20. Personal property stated on the deed is deducted first. Consideration of $500 or less is exempt." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "By statute the person who conveys the property, normally the seller, is liable (428A.3); the contract can allocate it differently.", "mortgage_tax": null, "exemptions": "Consideration of $500 or less, deeds between spouses or parent and child without actual consideration, deeds between former spouses under a divorce decree, deeds to heirs or devisees under a will, deeds to trust beneficiaries without consideration, mortgages, releases and leases, deeds in lieu of foreclosure, and deeds by public officials. A signed exemption statement must be filed with the deed.", "note": "Consideration includes any mortgage or lien the buyer assumes. A declaration of value and a groundwater hazard statement are filed with the deed.", "sources": [ { "title": "Iowa Code chapter 428A, Real Estate Transfer Tax, Code 2026 (Iowa Legislature)", "url": "https://www.legis.iowa.gov/docs/code/428A.pdf" }, { "title": "Tax Calculator, Real Estate Department (Polk County Recorder)", "url": "https://www.polkcountyiowa.gov/county-recorder/real-estate-department/tax-calculator/" } ] }, "kansas": { "name": "Kansas", "code": "KS", "article": "https://payotte.com/usa/kansas/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None found; the mortgage registration tax (0.26%) was repealed in 2019", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is calculated on the price. Recording fees are per page." }, "local_taxes": "None found; the county Register of Deeds lists only recording fees and service charges.", "who_pays": null, "who_pays_text": "No tax to pay. No statute read assigns the recording fees to buyer or seller; the contract and closing statement decide.", "mortgage_tax": "Mortgage registration tax phased out: 0.26% before 2015, 0.20% in 2015, 0.15% in 2016, 0.10% in 2017, 0.05% in 2018, none from 2019 (repealed).", "exemptions": null, "note": "The article found no government page stating in one sentence that Kansas has no transfer tax; the conclusion rests on the statutes and county schedule. A Sales Validation Questionnaire must accompany a deed.", "sources": [ { "title": "Mortgage Registration Tax and Statutory Fees for Recording Documents (Kansas Legislative Research Department)", "url": "https://klrd.gov/2023/11/22/mortgage-registration-tax-and-statutory-fees/" }, { "title": "Recording Fees (Johnson County Register of Deeds)", "url": "https://www.jocogov.org/department/treasury-taxation-and-vehicles/register-deeds/recording-fees" } ] }, "kentucky": { "name": "Kentucky", "code": "KY", "article": "https://payotte.com/usa/kentucky/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate transfer tax (KRS 142.050)", "rate_text": "$0.50 for each $500 of value, or fraction of $500", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 0.5, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the value by $500, round up to the next whole unit, multiply by $0.50. In a sale, value is the full actual consideration including liens; in a gift it is the estimated open-market price. No minimum or maximum is stated." }, "local_taxes": "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%).", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Transfers between spouses or former spouses in a divorce, parent and child or grandparent and grandchild for nominal consideration, foreclosure or deed in lieu, transfers solely securing or releasing a debt, corrective deeds, delinquent-tax sales and partition, gifts or nominal deeds to or from governments, and trustee to successor trustee or LLC to members. Subsection (8) exempts some trust transfers.", "note": "Other charges on a deed: a $4 state tax on each conveyance (KRS 142.010) and a county clerk recording fee of $33 for up to five pages, then $3 per extra page (KRS 64.012).", "sources": [ { "title": "KRS 142.050, Real estate transfer tax -- Collection on recording -- Exemptions (Kentucky Legislature)", "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43160" }, { "title": "KRS 142.010, State taxes on legal processes and instruments (Kentucky Legislature)", "url": "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57816" } ] }, "louisiana": { "name": "Louisiana", "code": "LA", "article": "https://payotte.com/usa/louisiana/transfer-tax", "answer": "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.", "state_tax": "local-only", "tax_name": "New Orleans documentary transaction tax (City Code 150-366 to 150-393)", "rate_text": "No state tax; New Orleans: $300 for one single-family residence or residential double under the City Code (the Clerk's page says $325)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No state tax. The New Orleans tax is a flat amount that does not depend on price." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": "In New Orleans a mortgage of one single-family residence pays $300 under the City Code, or $50 to $150 for a mortgage of $9,000 or less; a borrower is the taxpayer when the mortgage is a separate loan.", "exemptions": "New Orleans exempts sheriff's deeds and foreclosure documents, dation en paiement, judgments of possession and small-succession affidavits, quitclaims and acts of correction, partition or settlement of community property between spouses, declarations of homestead, and certain nonprofit housing sales to low- and moderate-income buyers.", "note": "Discrepancy in the sources: City Code on Municode says $300 for a single-family home, the Orleans Parish Clerk's page says a flat $325. Recording fees are not transfer taxes under the Constitution.", "sources": [ { "title": "Louisiana Constitution, Article VII, Section 2.3, sale or transfer of immovable property (Louisiana Legislature)", "url": "https://legis.la.gov/legis/Law.aspx?d=765125" }, { "title": "New Orleans Code of Ordinances, Chapter 150, Article V, Documentary Transaction Tax, Sections 150-366 to 150-393 (Municode)", "url": "https://library.municode.com/la/new_orleans/codes/code_of_ordinances?nodeId=PTIICO_CH150TA_ARTVDOTRTA" }, { "title": "New Orleans Documentary Tax (Orleans Parish Clerk of Civil District Court)", "url": "https://www.orleanscivilclerk.com/doctax.html" } ] }, "maine": { "name": "Maine", "code": "ME", "article": "https://payotte.com/usa/maine/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate transfer tax (36 M.R.S. 4641-A)", "rate_text": "$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)", "calc": { "kind": "other", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "Base tax = $2.20 x number of $500 units (fraction rounds up) on the whole price. Above $1,000,000, add $3.80 per $500 unit on the value above $1,000,000. Example: $1,200,000 gives 2,400 x $2.20 + 400 x $3.80 = $6,800. Under $1,000,000 the tax is units x $2.20." }, "local_taxes": "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.", "who_pays": "split", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Family deeds without consideration (spouses, parent and child, grandparent and grandchild), deeds between spouses in divorce, mortgage deeds and discharges, corrective deeds, tax deeds, deeds of distribution, deeds by public officials, deeds to or from governments, and deeds under the federal Bankruptcy Code. Foreclosure has special rules; more exemptions exist for business entities and trusts.", "note": "The Maine Revenue Services chart shows, for example, $1.10 each for buyer and seller on a value up to $500. A declaration of value must accompany the deed.", "sources": [ { "title": "Title 36 M.R.S. § 4641-A, Rate of tax; liability for tax (Maine Legislature)", "url": "https://legislature.maine.gov/statutes/36/title36sec4641-A.html" }, { "title": "Transfer Tax (Maine Revenue Services)", "url": "https://www.maine.gov/revenue/taxes/property-tax/transfer-tax" } ] }, "maryland": { "name": "Maryland", "code": "MD", "article": "https://payotte.com/usa/maryland/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "State transfer tax (Tax-Property Article 13-203)", "rate_text": "0.5% of consideration; 0.25% for a first-time Maryland buyer who will occupy the home", "calc": { "kind": "percent", "unit": null, "rate_per_unit": null, "round_up": null, "percent": 0.5, "tiers": null, "explain": "0.5% of the consideration, including any mortgage the buyer assumes. For a first-time Maryland buyer who will occupy the home the rate is 0.25%." }, "local_taxes": "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.", "who_pays": "split", "who_pays_text": "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.", "mortgage_tax": "Recordation tax is a separate local tax (Baltimore City $5 per $500). A purchase-money mortgage or deed of trust signed within 30 days of the deed and recorded within 30 days after is not subject to recordation tax.", "exemptions": "Transfers exempt from recordation tax are also exempt from transfer tax, including transfers between spouses, to certain relatives, to the government, from an estate, and into some trusts. Baltimore City skips the first $22,000 for an owner-occupant buyer (transfer tax only if the price is under $250,000).", "note": "Local rates are fiscal year 2027 figures from the Department of Legislative Services. The state tax is the same everywhere.", "sources": [ { "title": "Maryland Tax-Property Article § 13-203, rate of the State transfer tax (Maryland General Assembly)", "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=13-203&enactments=false" }, { "title": "Maryland Real Property Article § 14-104, division of recordation and transfer taxes (Maryland General Assembly)", "url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=grp§ion=14-104&enactments=false" }, { "title": "County Tax Rates, 2026 (Maryland Department of Legislative Services)", "url": "https://mgaleg.maryland.gov/meeting_material/2026/mms%20-%20134354301302557168%20-%2000d%20County%20Tax%20Rates.pdf" } ] }, "massachusetts": { "name": "Massachusetts", "code": "MA", "article": "https://payotte.com/usa/massachusetts/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Deeds excise (G.L. c. 64D)", "rate_text": "$2.28 per $500 of price ($4.56 per $1,000) outside Barnstable County; $3.24 per $500 in Barnstable County", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 2.28, "round_up": true, "percent": null, "tiers": null, "explain": "Price minus the value of any lien that stays on the property, divided by $500, rounded up to the next whole unit, times $2.28. Barnstable County uses $3.24 per unit. Applies to consideration above $100." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "The chapter does not apply to instruments given to secure a debt such as a mortgage, or to deeds or writings to which the Commonwealth, a city or town, or the United States or their agencies are a party.", "note": "Source discrepancy: the statute text on the Legislature's site prints a base of $2.00 per $500 ($1.50 in Barnstable County); the $2.28 and $3.42 figures come from Barnstable County's own tax history. Confirm with the registry of deeds.", "sources": [ { "title": "Massachusetts General Laws c. 64D, § 1, deeds excise (Massachusetts Legislature)", "url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1" }, { "title": "Massachusetts General Laws c. 64D, § 2, who pays (Massachusetts Legislature)", "url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section2" }, { "title": "A Brief History of the County Excise Tax in Barnstable County (Barnstable County, capecod.gov)", "url": "https://capecod.gov/wp-content/uploads/2025/04/A-brief-History-of-the-County-Excise-Tax-in-Barnstable-County2.0.pdf" } ] }, "michigan": { "name": "Michigan", "code": "MI", "article": "https://payotte.com/usa/michigan/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "State real estate transfer tax (MCL 207.522 to 207.526)", "rate_text": "$3.75 per $500 of value or fraction of $500", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 3.75, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the value by $500, round up to the next whole unit, multiply by $3.75. Value is fair market value of the real property only, if personal property is stated separately. This is the state share only; the county tax is added separately." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "Both the state and county acts make the seller or grantor liable; a buyer may pay on the seller's behalf by agreement.", "mortgage_tax": null, "exemptions": "Consideration under $100, conveyances from a parent to a child, stepchild, adopted child or grandchild, spouse conveyances creating or ending a tenancy by the entireties, court deeds with no price, confirming deeds, foreclosure or deed in lieu (not the lender's later sale), land contracts until legal title passes, and certain joint tenancy deeds. A sale is also exempt if the seller claimed the principal residence exemption, the state equalized value is no higher than on the first tax day after acquisition, and the price is arm's-length (MCL 207.526(u)).", "note": "The state tax is due to the county treasurer within 15 days of delivering the deed. The county act has a shorter exemption list (MCL 207.505).", "sources": [ { "title": "State Real Estate Transfer Tax Act, MCL 207.522 to 207.525 (Michigan Legislature)", "url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-525" }, { "title": "Real Estate Transfer Tax (county) Act, MCL 207.502 and 207.504 (Michigan Legislature)", "url": "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-504" }, { "title": "Document Recording, fee schedule effective January 1, 2026 (Wayne County Register of Deeds)", "url": "https://www.waynecountymi.gov/Government/Elected-Officials/Register-of-Deeds/Document-Recording" } ] }, "minnesota": { "name": "Minnesota", "code": "MN", "article": "https://payotte.com/usa/minnesota/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "State deed tax (Minn. Stat. 287.21)", "rate_text": "0.33% of net consideration when over $3,000; flat $1.65 for $3,000 or less", "calc": { "kind": "percent", "unit": null, "rate_per_unit": null, "round_up": null, "percent": 0.33, "tiers": null, "explain": "0.33% of net consideration (price minus any lien or mortgage that stays on the property) when consideration is over $3,000. A flat $1.65 applies to consideration of $3,000 or less, no consideration, and certain mergers and designated transfers." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": "Mortgage registry tax of 0.23% of the debt secured (Minn. Stat. 287.035), owed by the borrower; Hennepin County collects 0.24%. Interest is not taxed. Amendments and extensions are exempt (287.04).", "exemptions": "No deed tax for a decree of marriage dissolution or deed between spouses under it, a deed of distribution by a personal representative, a transfer on death deed, foreclosure sale deeds and sheriff's certificates, partition between co-owners, easements, wills, leases and executory contracts such as a contract for deed.", "note": null, "sources": [ { "title": "Minnesota Statutes § 287.21, deed tax: imposition and rate (Office of the Revisor of Statutes)", "url": "https://www.revisor.mn.gov/statutes/cite/287.21" }, { "title": "Minnesota Statutes § 287.24, persons liable for the deed tax (Office of the Revisor of Statutes)", "url": "https://www.revisor.mn.gov/statutes/cite/287.24" }, { "title": "Minnesota Statutes § 287.035, mortgage registry tax (Office of the Revisor of Statutes)", "url": "https://www.revisor.mn.gov/statutes/cite/287.035" }, { "title": "Record land title documents: recording fees, taxes and requirements (Hennepin County)", "url": "https://www.hennepin.us/PropertyRecording" } ] }, "mississippi": { "name": "Mississippi", "code": "MS", "article": "https://payotte.com/usa/mississippi/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None found; recording fee only ($25 for the first five pages, $1 per extra page, in force through December 31, 2027)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is calculated on the price. The recording fee depends on page count." }, "local_taxes": "None found in the sources read; ask the county chancery clerk to confirm for a specific parcel.", "who_pays": null, "who_pays_text": "Nobody pays a transfer tax. The sources do not assign the recording fees to buyer or seller; the purchase contract does.", "mortgage_tax": null, "exemptions": null, "note": "The conclusion rests on the Department of Revenue's informal overview of taxes and the chancery clerk fee statute; the Department's page says it is not a substitute for the Mississippi Code.", "sources": [ { "title": "Mississippi Tax Structure (Mississippi Department of Revenue)", "url": "https://www.dor.ms.gov/forms-resources/taxpayer-guidance/mississippi-tax-structure" }, { "title": "Miss. Code § 25-7-9, chancery clerk fees, text in force January 1, 2024 through December 31, 2027 (S.B. 2792, 2024 Regular Session, conference report, approved by the Governor; Mississippi Legislature)", "url": "https://billstatus.ls.state.ms.us/documents/2024/pdf/cr/SB2792CR.pdf" } ] }, "missouri": { "name": "Missouri", "code": "MO", "article": "https://payotte.com/usa/missouri/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None; recording fee only (City of St. Louis: $25 first page, $5 each extra page for a standard deed)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is calculated on the price. Recording fees depend on page count." }, "local_taxes": "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.", "who_pays": null, "who_pays_text": "No transfer tax to assign; the statute says only that the recorder is allowed the fees, and the sales contract decides who pays them.", "mortgage_tax": null, "exemptions": "Nothing to exempt from, since no tax was found; the recording fee applies to every deed.", "note": "A Certificate of Value form is filed with the deed in the City of St. Louis; it is not a tax and no fee is listed. A $120 Housing Conservation inspection may apply before occupancy. State base recording fee under RSMo 59.310 is $5 first page, $3 each extra page.", "sources": [ { "title": "Missouri Constitution, Article X, Section 25 (Missouri Revisor of Statutes)", "url": "https://revisor.mo.gov/main/OneSection.aspx?section=X%20%20%2025&constit=y" }, { "title": "RSMo 59.310, recorder of deeds fees (Missouri Revisor of Statutes)", "url": "https://revisor.mo.gov/main/OneSection.aspx?section=59.310" }, { "title": "File Land Records, fee schedule (City of St. Louis Recorder of Deeds)", "url": "https://www.stlouis-mo.gov/government/departments/recorder/land/land-records.cfm" } ] }, "montana": { "name": "Montana", "code": "MT", "article": "https://payotte.com/usa/montana/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None; recording fee only ($20 first page, $10 each added page)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is calculated on the price. The Realty Transfer Act collects price data, not money." }, "local_taxes": "None found in the sources read for Yellowstone County and Billings; ask the county clerk and recorder to confirm.", "who_pays": null, "who_pays_text": "No transfer tax. The sources do not assign the recording fees to buyer or seller; the purchase agreement does.", "mortgage_tax": null, "exemptions": "The Act sets no rate. Transfers that need not disclose the price include gifts, transfers on death, court decrees, sheriff's sales, certain transfers between spouses or parent and child for nominal consideration, and sales of agricultural land used for agriculture; they still use the certificate without the price.", "note": "The realty transfer certificate (MCA 15-7-305) is not a tax and is confidential (MCA 15-7-308). Montana has no general sales tax per the Department of Revenue.", "sources": [ { "title": "Montana Code Annotated 2025, Title 15 Taxation, table of contents (Montana Legislature)", "url": "https://leg.mt.gov/bills/mca/title_0150/chapters_index.html" }, { "title": "MCA 15-7-302 to 15-7-308, Realty Transfer Act (Montana Legislature)", "url": "https://leg.mt.gov/bills/mca/title_0150/chapter_0070/part_0030/sections_index.html" }, { "title": "MCA 7-4-2631 and 7-4-2632, fees of the county clerk (Montana Legislature)", "url": "https://leg.mt.gov/bills/mca/title_0070/chapter_0040/part_0260/section_0320/0070-0040-0260-0320.html" } ] }, "nebraska": { "name": "Nebraska", "code": "NE", "article": "https://payotte.com/usa/nebraska/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Documentary stamp tax (Neb. Rev. Stat. 76-901)", "rate_text": "$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", "calc": { "kind": "per_unit", "unit": 1000, "rate_per_unit": 3.32, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the consideration by $1,000, round up to the next whole unit, multiply by $3.32. Value includes any lien the buyer assumes; for a gift it is current market value. Earlier rates were $2.25 (to September 2, 2025) and $2.32 (September 3, 2025 to July 17, 2026)." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "The statute imposes the tax on the grantor executing the deed, the seller in an ordinary sale; a contract can allocate the cost differently.", "mortgage_tax": null, "exemptions": "Deeds between spouses, ex-spouses (property acquired during the marriage) or parent and child with no actual consideration, deeds to or from governments, deeds securing or releasing a debt, tax deeds, partition and court decree deeds, deeds of distribution and transfer-on-death deeds, certain deeds into a trust, and deeds to a 501(c)(3) nonprofit without consideration. All deeds are presumed taxable unless shown otherwise.", "note": "Recording the deed is separate: $10 for the first page and $6 for each additional page (33-109).", "sources": [ { "title": "Nebraska Revised Statute 76-901, tax on grantor; rate (Nebraska Legislature)", "url": "https://nebraskalegislature.gov/laws/statutes.php?statute=76-901" }, { "title": "Documentary Stamp Tax Rate History (Nebraska Department of Revenue)", "url": "https://revenue.nebraska.gov/property-assessment/documentary-stamp-tax/documentary-stamp-tax-rate-history" }, { "title": "Nebraska Revised Statute 76-902, exemptions (Nebraska Legislature)", "url": "https://nebraskalegislature.gov/laws/statutes.php?statute=76-902" } ] }, "nevada": { "name": "Nevada", "code": "NV", "article": "https://payotte.com/usa/nevada/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real property transfer tax", "rate_text": "$1.95 per $500 of value or fraction of $500 when value is over $100", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 1.95, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the value by $500, round up to the next whole unit, multiply by $1.95. Applies when value is over $100. Washoe and Churchill counties use $2.05 and Clark County $2.55 per unit." }, "local_taxes": "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.", "who_pays": "split", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Transfers to the United States, states or governments, corrective title transfers, transfers without consideration between joint tenants or tenants in common, transfers to a first-degree relative, spouse or registered domestic partner, transfers between spouses under a divorce decree, transfers to or from a trust without consideration, transfers to a wholly owned business entity, and deeds effective on death. A sale to a new owner is not exempt. NRS 375.090 lists 14 exemptions.", "note": "The statutory rule on who pays was not checked. The Clark County Recorder's exemption sheet was last revised April 2022; confirm the current list.", "sources": [ { "title": "Real Property Transfer Tax (Nevada Department of Taxation)", "url": "https://tax.nv.gov/tax-types/real-property-transfer-tax" }, { "title": "Prepare and Pay Real Property Transfer Tax (Clark County Recorder)", "url": "https://www.clarkcountynv.gov/government/elected_officials/county_recorder/land-documents" }, { "title": "Real Estate Escrows and Title Insurance, legal information brochure, updated 2023 (State Bar of Nevada)", "url": "https://nvbar.org/wp-content/uploads/SBN-Public-Info-Brochure-Real-Estate-fn.pdf" } ] }, "new-hampshire": { "name": "New Hampshire", "code": "NH", "article": "https://payotte.com/usa/new-hampshire/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate transfer tax (RSA 78-B)", "rate_text": "$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)", "calc": { "kind": "per_unit", "unit": 100, "rate_per_unit": 0.75, "round_up": true, "percent": null, "tiers": null, "explain": "Per party: divide the price by $100, round up to the next whole unit, multiply by $0.75, rounded to the nearest whole dollar. Buyer and seller each owe this amount, so the combined tax is double. Minimum tax of $20 where the price is $4,000 or less." }, "local_taxes": "None. The chapter creates one state tax and no county or city transfer tax; Manchester's tax pages describe only property taxes.", "who_pays": "split", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Transfers to the State, counties, cities, towns and school or village districts; mortgages and instruments securing a debt, and discharges; corrective deeds; tax collector deeds; gifts; transfers at death by will, intestacy or joint tenancy; transfers between spouses under a final divorce decree; leases under 99 years; and transfer on death deeds without consideration.", "note": "Each side files a separate declaration of consideration within 30 days. Understating the price carries a 100% civil penalty. A separate recording fee applies ($10 first page, $4 each added page, plus $25 per deed or mortgage).", "sources": [ { "title": "RSA 78-B, Tax on Transfer of Real Property, sections 78-B:1, 1-a, 2, 4, 5, 6 and 10 (New Hampshire General Court)", "url": "https://gc.nh.gov/rsa/html/V/78-B/78-B-mrg.htm" } ] }, "new-jersey": { "name": "New Jersey", "code": "NJ", "article": "https://payotte.com/usa/new-jersey/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Realty Transfer Fee (plus Graduated Percent Fee above $1,000,000)", "rate_text": "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", "calc": { "kind": "other", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "Banded rate per $500 of consideration. Total consideration over $350,000: $2.90 on the first $150,000, $4.25 on $150,000-$200,000, $4.80 on $200,000-$550,000, $5.30 on $550,000-$850,000, $5.80 on $850,000-$1,000,000, $6.05 above $1,000,000. At or below $350,000 a lower schedule applies: $2.00, $3.35 and $3.90 per $500 in the bands up to $150,000, $200,000 and $350,000. Above $1,000,000 total, add a Graduated Percent Fee on the whole price: 1% to $2,000,000; 2% over $2,000,000 to $2,500,000; 2.5% over $2,500,000 to $3,000,000; 3% over $3,000,000 to $3,500,000; 3.5% over $3,500,000." }, "local_taxes": "None found. The Division's pages describe only the State fee; no county or Newark transfer tax was found in the official pages read.", "who_pays": "seller", "who_pays_text": "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).", "mortgage_tax": null, "exemptions": "Full exemptions: deeds for less than $100 or to or from governments, deeds between spouses or parent and child, deeds securing or releasing a debt, a deed recorded within 90 days after a divorce decree between the same parties, and executor's deeds to heirs. Partial exemptions at lower rates for sellers 62 or older, blind or disabled sellers, and low and moderate income housing. The Graduated Percent Fee excludes tax-exempt buyers, vacant land, qualified farms, industrial property and apartment buildings.", "note": "The Division's FAQ page (updated October 28, 2025) still describes the earlier buyer-paid 1% fee; the July 2025 memorandum and the current Realty Transfer Fee page show the current rules. An exemption is claimed on a notarized Form RTF-1.", "sources": [ { "title": "Realty Transfer Fee (NJ Division of Taxation)", "url": "https://www.nj.gov/treasury/taxation/realty.shtml" }, { "title": "Memorandum: Amendments to Graduated Percent Fee on Realty Transfers over $1 Million, July 2, 2025 (NJ Division of Taxation)", "url": "https://www.nj.gov/treasury/taxation/pdf/lpt/GraduatedPercentFeeNotice.pdf" } ] }, "new-mexico": { "name": "New Mexico", "code": "NM", "article": "https://payotte.com/usa/new-mexico/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None; recording fee only (Bernalillo County: $25 per document for up to 10 entries)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is calculated on the price. A 2022 transfer tax bill (H.B. 158) died." }, "local_taxes": "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.", "who_pays": null, "who_pays_text": "No transfer tax to assign. Buyers pay recording fees for the deed and mortgage; the sources do not assign them by law.", "mortgage_tax": null, "exemptions": "Nothing to exempt from, since no tax was found. A homeowner's receipts from selling their own home are exempt from gross receipts tax (3.2.226.9 NMAC); the broker's commission is fully taxable.", "note": "The article rests on what the sources show and found no New Mexico statute taxing a deed, conveyance or recording. A residential deed requires an affidavit filed with the county assessor within 30 days; it is not a tax.", "sources": [ { "title": "Recording and Filing, service fees (Bernalillo County Clerk)", "url": "https://www.berncoclerk.gov/recording-and-filing/" }, { "title": "3.2.226 NMAC, Deduction - Gross Receipts Tax - Real Estate Commissions (Taxation and Revenue Department)", "url": "https://www.srca.nm.gov/parts/title03/03.002.0226.html" }, { "title": "House Bill 158, 2022 Regular Session: Real Estate Transfer Taxes and Social Security, status page (New Mexico Legislature)", "url": "https://www.nmlegis.gov/Legislation/Legislation?chamber=H&legType=B&legNo=158&year=22" } ] }, "new-york": { "name": "New York", "code": "NY", "article": "https://payotte.com/usa/new-york/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate transfer tax (Tax Law 1402), plus mansion tax (1402-a)", "rate_text": "$2 per $500 of consideration, or fraction of $500 (0.4%), when consideration is over $500", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 2, "round_up": true, "percent": null, "tiers": null, "explain": "Divide consideration by $500, round up to the next whole unit, multiply by $2. Applies when consideration is more than $500. The 1% mansion tax (buyer) on residential sales of $1,000,000 or more is separate and not included." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": "The sources say New York taxes the recording of a mortgage separately and it is not a transfer tax; no rate is given.", "exemptions": "Tax Law 1405 exempts conveyances to the United States, New York State or agencies, deeds that only secure a debt, gifts and other transfers without consideration, changes of form with no change in beneficial ownership, partition deeds, and certain contracts or options under $200,000 on a personal residence. NYC lists its own exemptions; a sale by an executor is taxable.", "note": "The mansion tax is a cliff: $999,999 pays none and $1,000,000 pays $10,000. File Form TP-584 (or TP-584-NYC in the city); tax is due by the 15th day after delivery.", "sources": [ { "title": "Tax Law § 1402, Imposition of real estate transfer tax (New York State Senate)", "url": "https://www.nysenate.gov/legislation/laws/TAX/1402" }, { "title": "Tax Law § 1402-a, Additional tax on conveyances of residential real property (New York State Senate)", "url": "https://www.nysenate.gov/legislation/laws/TAX/1402-A" }, { "title": "Real Property Transfer Tax (RPTT) (NYC Department of Finance)", "url": "https://www.nyc.gov/site/finance/property/property-real-property-transfer-tax-rptt.page" } ] }, "north-carolina": { "name": "North Carolina", "code": "NC", "article": "https://payotte.com/usa/north-carolina/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Excise stamp tax on conveyances (G.S. 105 Article 8E)", "rate_text": "$1 for each $500, or fractional part, of consideration or value (0.2%)", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 1, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the consideration or value by $500, round up to the next whole unit, multiply by $1." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "The state statute listing exemptions could not be read, so the state exemptions are not stated. For the local tax in the seven counties: deeds of gift, foreclosure deeds or deeds in lieu to the mortgage holder, government deeds, and transfers with no consideration.", "note": "The local exemption list does not prove the state tax works the same way. NCDOR's allocation table dates from the mid-2000s. The deed of trust has a recording fee, not the excise tax.", "sources": [ { "title": "Table 49, Excise Stamp Tax on Conveyances, G.S. 105 Article 8E (North Carolina Department of Revenue)", "url": "https://www.ncdor.gov/documents/reports/table49-1/open" }, { "title": "Land Transfer Tax (Perquimans County Tax Department)", "url": "https://perquimanscountync.gov/land-transfer-tax" }, { "title": "Fees (Brunswick County Register of Deeds)", "url": "https://brunswickcountync.gov/996/Fees" } ] }, "north-dakota": { "name": "North Dakota", "code": "ND", "article": "https://payotte.com/usa/north-dakota/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None; recording fee only ($20 for a deed of 1 to 6 pages, N.D.C.C. 11-18-05)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is calculated on the price. Recording fees depend on page count." }, "local_taxes": "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.", "who_pays": null, "who_pays_text": "No transfer tax. The statute does not say whether buyer or seller bears the recording fee; the purchase agreement and closing statement decide.", "mortgage_tax": null, "exemptions": "No tax to exempt from. The grantee certifies the full consideration or an exemption from the price statement, which covers family sales, estate settlements, forced sales and foreclosures, nonprofit sales, quitclaim deeds and others.", "note": "The Cass County recorder's own fee page was not available.", "sources": [ { "title": "North Dakota Century Code, Title 57 (Taxation), chapter list (North Dakota Legislative Branch)", "url": "https://ndlegis.gov/cencode/t57.html" }, { "title": "North Dakota Century Code, Chapter 11-18, Recorder (North Dakota Legislative Branch)", "url": "https://ndlegis.gov/cencode/t11c18.pdf" }, { "title": "Tax Types (North Dakota Office of State Tax Commissioner)", "url": "https://www.tax.nd.gov/tax-types" } ] }, "ohio": { "name": "Ohio", "code": "OH", "article": "https://payotte.com/usa/ohio/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Conveyance fee (collected by the county auditor)", "rate_text": "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", "calc": { "kind": "per_unit", "unit": 100, "rate_per_unit": 0.1, "round_up": true, "percent": null, "tiers": null, "explain": "State share only: round the sale amount up to the nearest $100, then $1 per $1,000 ($0.10 per $100). Franklin County adds $2 per $1,000 set by the county commissioners (waived if the grantor has the homestead exemption), a $3 minimum conveyance fee and a $0.50 transfer tax on every non-exempt transfer." }, "local_taxes": "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.", "who_pays": "negotiable", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Transfers to or from governments, transfers solely securing or releasing a debt (affidavit required), corrective deeds, gifts between spouses or parent and child (or child's spouse), delinquent tax sales, transfers with no consideration that are not gifts (affidavit), transfers to or from a revocable trust, and transfers among heirs when no money is paid. An exempt transfer still pays the $0.50 transfer tax and is reported on form DTE 100EX.", "note": "Based on the Franklin County Auditor's calculator as read in October 2026; another county can differ.", "sources": [ { "title": "Transfer Tax and Conveyance Fee Calculator (Franklin County Auditor)", "url": "https://audr-apps.franklincountyohio.gov/calc/conveyancefee" }, { "title": "Transfer and Conveyance: Exemptions, citing Ohio Revised Code 319.202 and 319.54(G)(3) (Franklin County Auditor)", "url": "https://auditor.franklincountyohio.gov/Real-Estate/Transfer-and-Conveyance/Exemptions" }, { "title": "Transfer and Conveyance FAQ (Franklin County Auditor)", "url": "https://auditor.franklincountyohio.gov/Real-Estate/Transfer-and-Conveyance/Transfer-Conveyance-FAQ" } ] }, "oklahoma": { "name": "Oklahoma", "code": "OK", "article": "https://payotte.com/usa/oklahoma/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Documentary stamp tax (68 O.S. 3201)", "rate_text": "$0.75 for each $500 of consideration, or fractional part of $500 ($1.50 per $1,000, 0.15%)", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 0.75, "round_up": true, "percent": null, "tiers": null, "explain": "Divide consideration (minus any lien that stays on the property) by $500, round up to the next whole unit, multiply by $0.75. Applies only when the net consideration is more than $100. Consideration includes any debt the buyer assumes." }, "local_taxes": "None found. The sources read for Oklahoma County show only the state stamp tax; ask the closing company to confirm no local charge.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": "A separate real estate mortgage tax (68 O.S. 1904): $0.10 per $100 of principal for a mortgage of five years or more, with lower rates for shorter terms, plus a $10 county treasurer certification fee.", "exemptions": "Deeds between spouses, parent and child, or relatives within the second degree with no actual consideration; to or from a person's express revocable trust; to a family-owned entity (tax due if an interest passes to a non-family member within one year); deeds securing or releasing a debt; corrective deeds; to a mortgage holder in foreclosure or in lieu (except cash paid); tax deeds; and certain government deeds. The exemption must be written on the deed.", "note": "A note that the price is under $100 no longer works as an exemption. Federal transfers to or from national banks and federal savings and loans are not exempt.", "sources": [ { "title": "68 O.S. § 3201, Imposition of tax - Definitions (Oklahoma Legislature, statutes compilation)", "url": "https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.rtf" }, { "title": "Documentary Stamp Handout, notice of the Oklahoma Tax Commission (Oklahoma County Clerk)", "url": "https://www.oklahomacounty.org/Portals/13/Documentary%20Stamp%20Handout%20%28PDF%29.pdf" } ] }, "oregon": { "name": "Oregon", "code": "OR", "article": "https://payotte.com/usa/oregon/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None; recording fee only (Multnomah County: $86 first page, $5 each extra page)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is calculated on the price. Recording fees do not rise with the price." }, "local_taxes": "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.", "who_pays": null, "who_pays_text": "No transfer tax to assign. Who pays the recording fees is a term of the purchase agreement.", "mortgage_tax": null, "exemptions": "No tax to exempt from. Recording fees are not treated as a tax on the transfer.", "note": "Conclusion rests on the Constitution and ORS 306.815; the constitutional text read does not list which pre-2010 taxes survive.", "sources": [ { "title": "Oregon Constitution, Article IX, Section 15 (Oregon Legislature)", "url": "https://www.oregonlegislature.gov/bills_laws/Pages/OrConst.aspx" }, { "title": "ORS 306.815, tax on transfer of real property prohibited; exceptions (Oregon Legislature)", "url": "https://www.oregonlegislature.gov/bills_laws/ors/ors306.html" }, { "title": "Recording Fees (Multnomah County)", "url": "https://multco.us/info/recording-fees" } ] }, "pennsylvania": { "name": "Pennsylvania", "code": "PA", "article": "https://payotte.com/usa/pennsylvania/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Realty transfer tax", "rate_text": "1% of the value of the property", "calc": { "kind": "percent", "unit": null, "rate_per_unit": null, "round_up": null, "percent": 1, "tiers": null, "explain": "1% of the value of the real estate, including contracted-for improvements, plus assumed debt. For transfers with no sale price, such as gifts or foreclosures, the base is assessed value times the Department of Revenue's Common Level Ratio factor for the county." }, "local_taxes": "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.", "who_pays": "split", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Certain transfers among family members, transfers to governmental units, between religious organizations, to shareholders or partners, deeds to burial sites, and property passed by will or intestate succession. Philadelphia adds most transfers between spouses, parents and children, grandparents and grandchildren, and siblings, with documentation. Buying from an estate is not exempt.", "note": "In Philadelphia payment is due within 30 days after the Department of Records receives the document; misrepresentation or failure to record can bring penalties up to 50% of the tax.", "sources": [ { "title": "Realty Transfer Tax (Pennsylvania Department of Revenue)", "url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/realty-transfer-tax" }, { "title": "Realty Transfer Tax (City of Philadelphia, Department of Revenue)", "url": "https://www.phila.gov/services/payments-assistance-taxes/property-taxes/realty-transfer-tax" }, { "title": "Important changes to recording fees and transfer tax starting July 1, 2025 (Philadelphia Department of Records)", "url": "https://www.phila.gov/2025-06-16-important-changes-to-recording-fees-and-transfer-tax-starting-july-1-2025/" } ] }, "rhode-island": { "name": "Rhode Island", "code": "RI", "article": "https://payotte.com/usa/rhode-island/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate conveyance tax (R.I. Gen. Laws 44-25-1)", "rate_text": "$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)", "calc": { "kind": "other", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "Basic tax = $3.75 x number of $500 blocks (fraction rounds up) on the whole price, including any lien that stays on the property; applies to deeds for more than $100. For residential property, add a second tax of $3.75 per $500 block on the part of the price above $800,000. The statute adjusts the $800,000 threshold with CPI-U from tax years beginning January 1, 2026 and the adjusted figure is not in the statute; check with the Division of Taxation. Example at $900,000 with an $800,000 threshold: $6,750 + $750 = $7,500." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Documents securing a debt such as a mortgage, deeds where the United States, Rhode Island or a political subdivision is the grantor, certain sales of manufactured home communities to a resident-owned organization, and some transfers among owners of affordable housing companies financed with federal low-income housing tax credits.", "note": "The Division of Taxation's pages could not be opened, so the current indexed threshold is unknown. Rate as amended effective October 1, 2025.", "sources": [ { "title": "R.I. Gen. Laws § 44-25-1, Tax imposed, payment, burden (Rhode Island General Assembly)", "url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-25/44-25-1.htm" }, { "title": "R.I. Gen. Laws § 44-25-2, Exemptions (Rhode Island General Assembly)", "url": "https://webserver.rilegislature.gov/Statutes/TITLE44/44-25/44-25-2.htm" } ] }, "south-carolina": { "name": "South Carolina", "code": "SC", "article": "https://payotte.com/usa/south-carolina/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Deed recording fee (S.C. Code 12-24-10)", "rate_text": "$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", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 1.85, "round_up": true, "percent": null, "tiers": null, "explain": "Divide value by $500, round up to the next whole unit, multiply by $1.85 (state $1.30 plus county $0.55, both set by statute). Value is what was paid, including debt assumed, minus any prior lien that stays on the property; the parties may elect the property tax fair market value." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Deeds of $100 or less, transfers to governments including school districts, transfers with no gain or loss recognized under IRC 1041 (spouses and certain divorce transfers), partition deeds, corrective or quitclaim deeds with no consideration, deeds to a mortgagee in lieu of foreclosure or in foreclosure, and certain no-consideration transfers involving corporations, partnerships and trusts. A deed of distribution from an estate is not taxable.", "note": "The statute calls it a recording fee, but in effect it works as a transfer tax on most sales. An affidavit stating the value or the exemption must be filed with the deed.", "sources": [ { "title": "S.C. Code Title 12, Chapter 24, Deed Recording Fee, §§ 12-24-10 to 12-24-160 (South Carolina Legislature)", "url": "https://www.scstatehouse.gov/code/t12c024.php" }, { "title": "Recording Requirements & Fees (Greenville County Register of Deeds)", "url": "https://www.greenvillecounty.org/ROD/pdf/RecordingReqFees.pdf" } ] }, "south-dakota": { "name": "South Dakota", "code": "SD", "article": "https://payotte.com/usa/south-dakota/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate transfer fee (SDCL 43-4-21)", "rate_text": "$0.50 for each $500 of value, or fraction of $500 (0.1%)", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 0.5, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the declared value by $500, round up to a whole number, multiply by $0.50. The statute sets no minimum or maximum." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Transfers to or by governments, transfers solely securing a debt, corrective deeds, spouse or parent-child transfers for nominal consideration, tax sales, sheriff's, foreclosure and in-lieu deeds, partition, estate decrees of distribution, absolute gifts, divorce decrees, and transfers for no consideration. SDCL 43-4-22 lists 19 exemptions; the deed must say 'exempt from transfer fee' and name the subdivision.", "note": "A certificate of real estate value must accompany the deed; a false value or false exemption claim is a Class 1 misdemeanor.", "sources": [ { "title": "SDCL 43-4-21, imposition and amount of real estate transfer fee (South Dakota Legislature)", "url": "https://sdlegislature.gov/Statutes/43-4-21" }, { "title": "SDCL 43-4-22, exemptions from real estate transfer fee (South Dakota Legislature)", "url": "https://sdlegislature.gov/Statutes/43-4-22" }, { "title": "Recording Fees (Minnehaha County Register of Deeds)", "url": "https://www.minnehahacounty.gov/dept/rd/fees/fees.php" } ] }, "tennessee": { "name": "Tennessee", "code": "TN", "article": "https://payotte.com/usa/tennessee/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Realty transfer tax (recordation tax, Tenn. Code Ann. 67-4-409)", "rate_text": "$0.37 per $100 of purchase price (0.37%)", "calc": { "kind": "per_unit", "unit": 100, "rate_per_unit": 0.37, "round_up": false, "percent": null, "tiers": null, "explain": "Price divided by $100, times $0.37. The base for a typical sale is the greater of the price paid or the value of the property at transfer. The sources do not say how a fraction of $100 is handled." }, "local_taxes": "None found. The Department's and Davidson County Register's materials show only the state tax; ask the Register of Deeds.", "who_pays": "buyer", "who_pays_text": "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.", "mortgage_tax": "Mortgage tax of $0.115 per $100 of principal indebtedness, with the first $2,000 of the debt exempt; interest and collection costs are not taxed; paid by the borrower. Lines of credit are taxed on the stated maximum.", "exemptions": "Leasehold transfers, spouse transfers creating or dissolving a tenancy by the entirety, transfers of property formerly held as tenants in common, deeds carrying out a will, deeds under divorce decrees, transfers into or out of a revocable living trust by the same owner or spouse, and transfers to a government entity. A deed of trust assigned to THDA or FHA is exempt from mortgage tax; Fannie Mae and Freddie Mac are not.", "note": "A quitclaim deed is taxed on the consideration given. A lower stated value than the assessor's base is subject to audit. Davidson County's recording fee page was last updated in August 2021.", "sources": [ { "title": "Recordation Tax Due Date and Tax Rates (Tennessee Department of Revenue)", "url": "https://www.tn.gov/revenue/taxes/local-taxes/recordation-taxes/due-date-tax-rate.html" }, { "title": "Recordation Tax Manual, June 2026 (Tennessee Department of Revenue)", "url": "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2026/recordation-tax.pdf" } ] }, "texas": { "name": "Texas", "code": "TX", "article": "https://payotte.com/usa/texas/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None; the Constitution bars a transfer tax on conveyances of fee simple title", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No transfer tax exists. Buyers pay county recording fees and a state-set title insurance premium." }, "local_taxes": "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.", "who_pays": null, "who_pays_text": "No transfer tax to assign. Recording fees and the title insurance premium appear on the closing statement.", "mortgage_tax": null, "exemptions": "No tax to exempt from. The ban does not cover a general business tax, a minerals production tax, a tax on the issuance of title insurance, or a change in rate of a tax that existed on January 1, 2016.", "note": "County recording fee base under Local Government Code 118.011: $5 first page, $4 each additional page, plus optional county fees. Dallas County charges $25 for the first page and $4 per extra page. Title insurance premiums are set by the state and based on price.", "sources": [ { "title": "Texas Constitution, Article VIII, Section 29 (Texas Legislature)", "url": "https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm" }, { "title": "Texas Local Government Code § 118.011, county clerk fee schedule (Texas Legislature)", "url": "https://statutes.capitol.texas.gov/Docs/LG/htm/LG.118.htm" } ] }, "utah": { "name": "Utah", "code": "UT", "article": "https://payotte.com/usa/utah/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None found; flat recording fee of $40 per document (Utah Code 17-71-407)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is calculated on the price. The recording fee is flat per instrument." }, "local_taxes": "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.", "who_pays": null, "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "No tax to exempt from; the recording fee applies to each instrument regardless of price.", "note": "S.J.R. 2 (2024), a proposed constitutional ban on new transfer taxes, did not pass. The conclusion rests on the county fee schedule and the cited statute, not on a statement that no tax exists anywhere.", "sources": [ { "title": "Utah Code § 17-71-407, county recorder fees (Utah Legislature)", "url": "https://le.utah.gov/xcode/Title17/Chapter71/17-71-S407.html" }, { "title": "Requirements & Fees (Salt Lake County Recorder)", "url": "https://slco.org/recorder/industry/requirements/" } ] }, "vermont": { "name": "Vermont", "code": "VT", "article": "https://payotte.com/usa/vermont/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Property transfer tax (32 V.S.A. 9602) and Clean Water Surcharge", "rate_text": "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%", "calc": { "kind": "tiers", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": [ { "from": 0, "to": 200000, "percent": 0.5 }, { "from": 200000, "to": null, "percent": 1.47 } ], "explain": "Principal residence only: 0.5% on the first $200,000 and 1.47% (1.25% plus the 0.22% Clean Water Surcharge) on the value above $200,000. A principal residence bought with a VHFA, USDA Rural Development direct, or VHCB homeland-grant loan owes no tax on the first $250,000 (1.47% above). A year-round home that is neither a primary residence nor a long-term rental pays 3.62% on the whole value. Long-term rental, land, non-year-round home, and buildings with five or more units pay 1.47%. The general tax is 1.25% of value or $1.00, whichever is greater." }, "local_taxes": "None found; the sources describe only the state tax. The clerk charges $15 per page to record and $15 to file the return.", "who_pays": "buyer", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Transfers between spouses, parent and child (or child's spouse), or grandparent and grandchild (or spouse) without actual consideration, divorce transfers under a court judgment, transfers securing a debt and releases, foreclosure or deed in lieu between borrower and lender, corrective transfers, and certain abandoned municipal dwellings. Section 9603 lists 28 exemptions; exempt transfers still need a return stating the basis.", "note": "Act 164 of 2026 (signed June 18, 2026) lets the Commissioner assess the 3.4% rate if a landlord certificate is filed without a bona fide landlord-tenant relationship. A buyer from a nonresident seller must withhold 2.5% for income tax; the land gains tax is separate.", "sources": [ { "title": "32 V.S.A. Chapter 231, Property Transfer Tax, §§ 9601-9606 (Vermont Legislature)", "url": "https://legislature.vermont.gov/statutes/fullchapter/32/231" }, { "title": "Property Transfer Tax (Vermont Department of Taxes)", "url": "https://tax.vermont.gov/property/property-transfer-tax" }, { "title": "Act 164 of 2026, Sec. 2, amending 32 V.S.A. § 9602, as enacted (Vermont Legislature)", "url": "https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT164/ACT164%20As%20Enacted.pdf" } ] }, "virginia": { "name": "Virginia", "code": "VA", "article": "https://payotte.com/usa/virginia/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Recordation tax (Va. Code 58.1-801) and grantor tax (58.1-802)", "rate_text": "State recordation tax $0.25 per $100 or fraction; grantor tax $0.50 per $500 or fraction", "calc": { "kind": "other", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "Recordation tax = $0.25 per $100 (or fraction) of the greater of price or the most recent property tax assessment. Grantor tax = $0.50 per $500 (or fraction) of the greater of price or value, excluding any lien that stays on the property; the state keeps half and the locality half. Total state-level cost on a sale = both added. Regional fees in Northern Virginia are extra." }, "local_taxes": "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).", "who_pays": "negotiable", "who_pays_text": "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.", "mortgage_tax": "The same state recordation tax applies to a deed of trust: $0.25 per $100 of the amount secured. A refinance of a debt on which the tax was already paid is taxed on a lower schedule starting at $0.18 per $100.", "exemptions": "Deeds to the United States, the Commonwealth or a locality, partition deeds among co-owners, and deeds under a divorce decree; a deed of gift or quitclaim deed with no consideration owes no recordation tax if it says so on its face. Several exemptions also remove the grantor tax and regional fees. Deeds of trust are not subject to the grantor tax.", "note": "The 2026 General Assembly changed some exemption code citations effective July 1, 2026; documents must show the updated section on the first page or be rejected (Prince William County clerk).", "sources": [ { "title": "Code of Virginia § 58.1-801, Deeds generally (Virginia General Assembly)", "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-801/" }, { "title": "Code of Virginia § 58.1-802, Additional tax paid by grantor (Virginia General Assembly)", "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-802/" }, { "title": "Code of Virginia § 58.1-803, Deeds of trust or mortgages (Virginia General Assembly)", "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-803/" } ] }, "washington": { "name": "Washington", "code": "WA", "article": "https://payotte.com/usa/washington/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate excise tax (REET)", "rate_text": "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%", "calc": { "kind": "tiers", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": [ { "from": 0, "to": 525000, "percent": 1.1 }, { "from": 525000, "to": 1525000, "percent": 1.28 }, { "from": 1525000, "to": 3025000, "percent": 2.75 }, { "from": 3025000, "to": null, "percent": 3 } ], "explain": "Graduated like an income tax: each rate applies only to the slice of the price inside its bracket. These thresholds apply to sales dated through December 31, 2026; from January 1, 2027 they become $551,000, $1,551,000 and $3,051,000. Farm, agricultural and timber land pay a flat 1.28%. The sale date decides which column applies." }, "local_taxes": "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).", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Gifts and inheritances, community property transfers and transfers under a divorce, separation or invalidity decree, foreclosure, deed in lieu and contract forfeiture, transfers to or from tenants in common and joint tenants, and certain affordable-housing, low-income and self-help housing transfers. The full list is in WAC 458-61A; the exemption code is written on the affidavit.", "note": "Price is the full consideration including the loan balance. Tax is due on the date of sale. Penalties of 5%, 5% and 10% (20% in all) apply if unpaid after one, two and three months, plus interest.", "sources": [ { "title": "Real estate excise tax (Washington Department of Revenue)", "url": "https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax" }, { "title": "RCW 82.45.060, tax on sale of property (Washington Legislature)", "url": "https://app.leg.wa.gov/rcw/default.aspx?cite=82.45.060" }, { "title": "Local Real Estate Excise Tax Rates, effective May 1, 2026 (Washington Department of Revenue)", "url": "https://dor.wa.gov/sites/default/files/2026-03/84-0013-May26_REET.pdf" } ] }, "west-virginia": { "name": "West Virginia", "code": "WV", "article": "https://payotte.com/usa/west-virginia/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Excise tax on the privilege of transferring title to real estate (W. Va. Code 11-22-2)", "rate_text": "$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", "calc": { "kind": "per_unit", "unit": 500, "rate_per_unit": 1.1, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the value (full consideration including any lien assumed) by $500, round up to the next whole unit, multiply by $1.10. The county tax of $0.55 per $500 (up to $1.65) and the $20 flat housing fee on transfers for consideration are added. Since July 1, 2025 counties keep the $1.10 tax." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "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.", "mortgage_tax": null, "exemptions": "Transfers where the value is $1,000 or less, transfers between spouses and, without consideration, between parent and child, grandparent and grandchild or siblings, deeds into or out of trusts, partition deeds and wills, certain no-consideration deeds to wholly owned LLCs, corrective deeds, transfers to or from governments, and mortgages and deeds of trust.", "note": "Only one state-level tax and one county tax are paid on any one document, in the county where the deed is first recorded.", "sources": [ { "title": "W. Va. Code § 11-22-2, rate of tax and county tax (West Virginia Legislature)", "url": "https://code.wvlegislature.gov/11-22-2/" }, { "title": "W. Va. Code § 11-22-1, definitions and exempt documents (West Virginia Legislature)", "url": "https://code.wvlegislature.gov/11-22-1/" } ] }, "wisconsin": { "name": "Wisconsin", "code": "WI", "article": "https://payotte.com/usa/wisconsin/transfer-tax", "answer": "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.", "state_tax": "yes", "tax_name": "Real estate transfer fee (Wis. Stat. 77.22)", "rate_text": "$0.30 per $100 of value or fraction of $100 ($3 per $1,000)", "calc": { "kind": "per_unit", "unit": 100, "rate_per_unit": 0.3, "round_up": true, "percent": null, "tiers": null, "explain": "Divide the value (full price including any lien) by $100, round up to the next whole unit, multiply by $0.30. The county keeps 20% and sends 80% to the state." }, "local_taxes": "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.", "who_pays": "seller", "who_pays_text": "By statute the fee is imposed on the grantor, the seller; the purchase contract may say otherwise.", "mortgage_tax": null, "exemptions": "Transfers of value $1,000 or less, between spouses or domestic partners, between parent and child and similar pairs for nominal or no consideration, by will, descent or survivorship and transfer-on-death, to a trust if a transfer to the beneficiary would be exempt, foreclosure or deed in lieu to the mortgage holder, deeds solely securing a debt, partition among co-owners, and corrective deeds for nominal or no consideration. The exemption subsection of 77.25 is cited on the deed.", "note": "The fee is on the whole price, not the cash netted after a mortgage payoff. An electronic transfer return must be filed first. Understating value by 25% or more brings a penalty of $25 or 25% of the added fee, whichever is greater.", "sources": [ { "title": "Wisconsin Statutes § 77.22, imposition of real estate transfer fee (Wisconsin Legislature)", "url": "https://docs.legis.wisconsin.gov/document/statutes/77.22" }, { "title": "Wisconsin Statutes § 77.25, exemptions from fee (Wisconsin Legislature)", "url": "https://docs.legis.wisconsin.gov/document/statutes/77.25" }, { "title": "Wisconsin Real Estate Transfer Return (RETR) Overview, R. 5-26 (Wisconsin Department of Revenue)", "url": "https://www.revenue.wi.gov/DOR%20Publications/retr-overview.pdf" } ] }, "wyoming": { "name": "Wyoming", "code": "WY", "article": "https://payotte.com/usa/wyoming/transfer-tax", "answer": "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.", "state_tax": "no", "tax_name": null, "rate_text": "None found; recording fee only ($12 first page, $3 each additional page, W.S. 18-3-402)", "calc": { "kind": "none", "unit": null, "rate_per_unit": null, "round_up": null, "percent": null, "tiers": null, "explain": "No tax is calculated on the price. Recording fees depend on page count." }, "local_taxes": "None found. The statutes authorize no county or city transfer tax that the article found; local ordinances were not reviewed one by one.", "who_pays": null, "who_pays_text": "No transfer tax. No statute read assigns the recording fee to buyer or seller; the purchase contract decides.", "mortgage_tax": null, "exemptions": "No tax to exempt from. Some transfers may omit the price on the sworn statement, such as corrective deeds, gifts of more than half the value, spouse or parent-child transfers for nominal consideration, and foreclosure sales.", "note": "The sworn statement of consideration (W.S. 34-1-142) is not a tax return; it is confidential and used for sales-price ratio statistics. Private transfer fee obligations recorded on or after April 1, 2012 are unenforceable (W.S. 34-28-102).", "sources": [ { "title": "Wyoming Statutes, Title 39 (Taxation and Revenue) (Wyoming Legislative Service Office, compilation of May 2026)", "url": "https://wyoleg.gov/statutes/compress/title39.pdf" }, { "title": "Wyoming Statutes, Title 34 (Property), §§ 34-1-142 to 34-1-144 and chapter 28 (Wyoming Legislative Service Office)", "url": "https://wyoleg.gov/statutes/compress/title34.pdf" }, { "title": "Wyoming Statutes, Title 18 (Counties), § 18-3-402 (Wyoming Legislative Service Office)", "url": "https://wyoleg.gov/statutes/compress/title18.pdf" } ] } } }