Transfer tax in Hampton Roads localities, Virginia: local rates and cost

In short

Hampton Roads localities charges 2 local taxes on a home sale: City/county recordation tax, Hampton Roads regional transportation improvement fee. This rule covers a group of places, so the table below uses typical prices.

What you pay at different prices

Before exemptions and credits (first-time buyers, transfers between relatives…), which are listed below when the source gives them. The tax due on your deed is the one the recorder computes.

The rates, tax by tax

City/county recordation tax (grantee)

One-third of the state recordation (grantee) tax: state rate is $0.25 per $100 or fraction (deeds up to $10 million), so local = about $0.0833 per $100 (0.0833%), on the greater of consideration or assessed value. Imposed only if the locality has adopted an ordinance.

Who pays: Grantee (buyer), per the court fee schedule label "Local recordation tax –grantee".

In force: Va. Code §58.1-3800 / §58.1-814; fee schedule Rev 07/26. Source: Code of Virginia § 58.1-3800 (Levy).

Local share of grantor tax

Half of the $0.50 per $500 grantor tax of §58.1-802 goes to the locality: $0.25 per $500 or fraction (0.05%) on the greater of consideration or value. This is NOT an extra tax: it is the local half of the state grantor tax; do not add it on top of a state grantor tax already counted at $0.50/$500. This is the local share of a state tax: it is not added again.

Who pays: Grantor (seller), unless the parties agree otherwise (Va. Code §58.1-802).

In force: Fee schedule Rev 07/26. Source: Circuit Court Fee Schedule (Office of the Executive Secretary, Department of Judicial Services), Rev: 07/26.

Hampton Roads regional transportation improvement fee

$0.06 per $100 or fraction thereof (0.06%) of the greater of consideration or value, exclusive of liens remaining on the property.

Who pays: Grantor (seller); grantor and grantee may arrange for the grantee to pay all or part (Va. Code §58.1-802.5).

In force: Since July 1, 2020; Va. Code §58.1-802.5 (contingent expiration, Acts 2020 cc. 1241/1281). Source: Circuit Court Fee Schedule (Office of the Executive Secretary, Department of Judicial Services), Rev: 07/26.

Questions

Who pays the City/county recordation tax in Hampton Roads localities?

Grantee (buyer), per the court fee schedule label "Local recordation tax –grantee".

Is the local tax on top of the Virginia tax?

Partly. Some of the rates listed include the state share or are the local share of a state tax, so they are not added again: the “Total” column shows what is due in all.