In short
The Kansas statutes and the Johnson County fee schedule that I read show no tax on a deed transfer. The old mortgage registration tax, 0.26% of the loan, was repealed in 2019 (Kansas Legislative Research Department). What you pay now is a recording fee: $21 for the first page of a deed or mortgage and $17 for each added page (Johnson County Register of Deeds, October 2026).
Does Kansas tax the sale of a home?
Not through a transfer tax, as far as the official texts show. The county Register of Deeds lists only recording fees and a few other service charges. The Kansas Legislative Research Department (KLRD) describes the one tax that used to be charged when a real estate document was recorded: the mortgage registration tax. It is gone. This page does not cover the federal income tax a seller may owe on a gain; see capital gains on a home sale.
I did not find a Kansas government page that states in one sentence “Kansas has no transfer tax.” The conclusion rests on what the statutes and the county schedule list. If you want certainty for a particular deed, ask the Register of Deeds in your county.
What was the mortgage registration tax?
Before 2019, Kansas counties collected a tax on mortgages when they were recorded. KLRD gives its rate and its phase-out:
| Year a mortgage was recorded | Rate on the loan amount |
|---|---|
| Before 2015 | 0.26% |
| 2015 | 0.20% |
| 2016 | 0.15% |
| 2017 | 0.10% |
| 2018 | 0.05% |
| 2019 and later | None (repealed) |
On a $320,000 loan, the old rate meant $832 (0.26%). Today it means $0. The Revisor of Statutes marks K.S.A. 79-3102, the section that imposed the tax, as repealed.
To make up part of the lost county revenue, the Legislature raised the recording fees from 2015 through 2018 (KLRD).
What do you pay instead? Recording fees
State law fixes recording fees (K.S.A. 28-115), and Johnson County states that its fees “are set by K.S.A. 28-115 and include Heritage Trust Fund and technology fees.” The statute sets $17 for the first page and $13 for each added page for documents filed from 2018 on. It adds $3 per page for technology funds. KLRD adds a $1 Heritage Trust Fund fee per page. The county’s all-in figures are:
| Document | Johnson County fee (October 2026) |
|---|---|
| Deed, mortgage or other instrument: first page | $21 |
| Each additional page | $17 |
| Release or assignment of a mortgage | $16 per book-and-page reference, plus $4 per physical page |
| Name not typed or printed under a signature | $1 extra |
| Sales Validation Questionnaire | No charge |
The county accepts cash, check, money order, cashier’s check and cards; the card processor adds a 2.25% convenience fee.
Who pays?
No statute I read assigns the recording fees to the buyer or the seller. The purchase contract and the closing statement decide. Check your Closing Disclosure to see who is charged. For the full list of lines, see closing costs in Kansas.
Example: a deed and a mortgage in Overland Park
This is an example with assumed page counts. Overland Park is in Johnson County, so the county fees apply.
| Item | Calculation | Fee |
|---|---|---|
| Warranty deed, 3 pages | $21 + 2 × $17 | $55 |
| Mortgage, 15 pages | $21 + 14 × $17 | $259 |
| Transfer tax | None found in the texts read | $0 |
| Total recording fees | $314 |
Longer documents cost more because each page after the first is $17.
Paperwork that accompanies a deed
The county will not record a deed unless it comes with a real estate Sales Validation Questionnaire. K.S.A. 79-1437c requires it for any deed that transfers title, and the Register of Deeds keeps it for five years. It is a form, not a tax. If a transfer is exempt, the deed must cite the exemption number (K.S.A. 79-1437e). The questionnaire helps the county appraiser track real estate sales. See property tax in Kansas and the Overland Park guide for how that data feeds into your valuation.
Frequently asked questions
Does Kansas have a real estate transfer tax?
I found none in the statutes, the KLRD memorandum or the Johnson County schedule. The county charges recording fees only.
Does Kansas still have a mortgage registration tax?
No. It was 0.26% of the loan until 2014, was reduced each year from 2015 to 2018 and was repealed in 2019 (KLRD).
How much does it cost to record a deed in Johnson County?
$21 for the first page and $17 for each added page, as of October 2026. A 3-page deed costs $55.
Do I have to file a form with my deed?
Yes. A Sales Validation Questionnaire must accompany a deed that transfers title, unless an exemption applies and is cited on the deed (K.S.A. 79-1437c and 79-1437e).
Who pays the recording fees at closing?
The statutes I read do not say. Your contract and the settlement statement show who pays, so review the Closing Disclosure.
Compare with the other states: Real estate transfer tax by state.
More Kansas guides
- Closing costs in Kansas: what buyers and sellers pay
- How Kansas property tax works: 11.5% assessment and mill levies
- Seller disclosure requirements in Kansas: what must be told
- Do you need a real estate attorney to close in Kansas?
- Foreclosure process in Kansas: steps, timeline, redemption
- Home prices in Kansas and Overland Park: median value, trend
- First-time home buyer programs in Kansas and Overland Park
- How to verify a real estate license in Kansas
Sources
- Mortgage Registration Tax and Statutory Fees for Recording Documents (Kansas Legislative Research Department) (consulted October 13, 2026)
- K.S.A. 79-3102, mortgage registration, repealed (Kansas Office of the Revisor of Statutes) (consulted October 13, 2026)
- K.S.A. 28-115, fees of register of deeds (Kansas Office of the Revisor of Statutes) (consulted October 13, 2026)
- Recording Fees (Johnson County Register of Deeds) (consulted October 13, 2026)
- Document Filing Requirements (Johnson County Register of Deeds) (consulted October 13, 2026)
- K.S.A. 79-1437c, real estate sales validation questionnaires (Kansas Office of the Revisor of Statutes) (consulted October 13, 2026)