Wisconsin real estate transfer fee: rate, who pays, exemptions

What is the rate and who owes it?

Section 77.22(1) of the Wisconsin Statutes imposes the fee “on the grantor of real estate” at 30 cents for each $100 of value or fraction thereof on every conveyance that is not exempt. The Department of Revenue (DOR) gives the same rate and a simple check: a value of $100,000 times .003 is a $300 fee.

“Value” is defined in § 77.21(3). For an ordinary sale it is the full price paid or to be paid, including the amount of any lien on the property. That means the fee is calculated on the whole price, not on the cash the seller nets after paying off a mortgage. For a gift, a deed for nominal consideration or an exchange, value is the estimated open-market price. For a land contract, value is the total principal the buyer agrees to pay the seller.

The statute names the grantor as the party who owes the fee. Check your purchase contract for anything it says about the cost.

How is it paid and filed?

1. File the return. Every real estate transfer return (RETR) must be filed electronically with DOR. If the return is correct, DOR generates a receipt (DOR report, November 2025). You need the signed deed, names and addresses for both parties, tax identification numbers and the parcel number from the property tax bill (DOR RETR overview).
2. Take the receipt, deed and fee to the register of deeds. The register collects the fee when the deed is submitted for recording, and a completed return is a prerequisite for recording (§ 77.22(1)). In Milwaukee County this office is the county Register of Deeds.
3. Split of the money. The county keeps 20 percent of the fee and sends 80 percent to the state (§ 77.24).

Section 77.256 bars any city, village, town or county from charging a fee on a conveyance that is exempt from the state fee. The sources read for this article show no separate Milwaukee city or county transfer fee. The Milwaukee County Register of Deeds can confirm the total due at recording, which also includes the recording fee covered in our closing costs guide.

Which transfers are exempt?

Section 77.25 lists the exemptions, and Wisconsin courts read them strictly. The ones most relevant to homeowners:

DOR’s return only offers an exemption number if your document type, parties and conveyance type fit it. If none appears, the conveyance is subject to the fee. When a transfer is exempt, the reason must be stated on the face of the deed by citing the subsection of § 77.25.

Example: a median-priced home in Milwaukee

This is an example, not a quote. The Census Bureau’s American Community Survey (2024 one-year estimate) puts the median value of owner-occupied homes in the city of Milwaukee at $207,900.

The fee is the same whether or not the buyer pays cash. A mortgage payoff comes out of the sale price but does not reduce the value the fee is based on.

What happens if the value is wrong?

If DOR finds that the value on the return is understated by 25 percent or more, or that an exemption was claimed improperly, it assesses the added fee plus a penalty of $25 or 25 percent of the additional fee, whichever is greater (§ 77.26). Intentionally falsifying the value on a return can bring a fine of up to $1,000, up to a year in the county jail, or both (§ 77.27). If the property was not appraised, DOR’s guidance says to use the estimated full value from the most recent property tax bill when a return asks for an estimated value.

For the rest of the costs at closing, see closing costs in Wisconsin. For the yearly tax on the home, see property tax in Wisconsin and the Milwaukee guide.