{ "dataset": "U.S. Real-Estate Closing-Cost & Transfer-Tax Dataset", "publisher": "TallyClose", "source": "https://tallyclose.com", "homepage": "https://tallyclose.com/data", "license": "CC BY 4.0", "license_url": "https://creativecommons.org/licenses/by/4.0/", "attribution": "Data: TallyClose (tallyclose.com), CC BY 4.0. Each record cites its official source.", "reviewed": "June 2026", "methodology": "Compiled from state revenue departments, county recorders/registers of deeds, and state insurance departments. Only source-verified records are included; transfer-tax rates are decimals of the sale price (0.0011 = 0.11% = $1.10 per $1,000).", "coverage": "Source-verified U.S. states + DC and select high-search counties. Unverified records are deliberately excluded.", "verified_states": 51, "fields": { "transfer_tax_rate_state": "State real-estate transfer/excise tax rate as a decimal of sale price; null = no state transfer tax.", "transfer_tax_paid_by": "buyer | seller | split | negotiable (by custom).", "recording_fee_deed_typical_usd": "Typical deed recording fee, USD.", "title_rate_per_1000_usd": "Typical owner's-policy title premium per $1,000 of coverage, USD.", "attorney_required_at_closing": "Whether the state customarily requires an attorney at the closing." }, "states": [ { "state_code": "CA", "state_name": "California", "transfer_tax_rate_state": 0.0011, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "California's base Documentary Transfer Tax is $1.10 per $1,000 of value ($0.55 per $500). Many cities add their own transfer tax on top — San Francisco's runs up to 6% on the highest-value sales, and Los Angeles' Measure ULA adds 4–5.5% on sales above ~$5M. By custom the seller pays, though it is negotiable.", "recording_fee_deed_typical_usd": 100, "recording_fee_method": "tiered", "title_insurance_method": "filed", "title_rate_per_1000_usd": 5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1500, "typical_lender_fees_high_usd": 3500, "escrow_impound_typical_months": 2, "statute_citation": "Cal. Rev. & Tax. Code §§ 11911–11929", "source_url": "https://www.boe.ca.gov/proptaxes/transfer-tax.htm", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Los Angeles County", "county_fips": "06037", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": 0.045, "county_recording_fee_schedule": "First page $25, plus $3 per additional page; SB2 affordable-housing fee of $75 per title may apply (capped per transaction). The City of Los Angeles also imposes a 4.5% city transfer tax ($4.50/$1,000) on top of the county rate, and Measure ULA adds 4% on sales $5M–$10M and 5.5% above $10M.", "county_notes": "Seller customarily pays. Within the City of LA, the combined transfer tax burden is among the highest in the country for high-value homes.", "recorder_url": "https://www.lavote.gov/home/recorder", "source_url": "https://www.lavote.gov/home/recorder/document-recording/standard-fees", "data_verified_date": "2026-Q2" }, { "county_name": "San Francisco County", "county_fips": "06075", "county_transfer_tax_rate": 0.0068, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "San Francisco's transfer tax is graduated: roughly $6.80/$1,000 up to $1M, rising to 5.50%–6.00% on sales above $10M. Recording fee first page ~$26 plus per-page charges.", "county_notes": "Seller customarily pays. SF imposes a single combined city-and-county transfer tax (no separate county DTT applies within the city).", "recorder_url": "https://www.sf.gov/information--assessor-recorder", "source_url": "https://www.sf.gov/information--transfer-tax", "data_verified_date": "2026-Q2" }, { "county_name": "San Diego County", "county_fips": "06073", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "County documentary transfer tax $1.10/$1,000. Recording first page $25, $3 each additional page, plus possible $75 SB2 fee. Most San Diego cities do not levy an additional city transfer tax.", "county_notes": "Seller customarily pays.", "recorder_url": "https://www.sdarcc.gov/content/arcc/home/divisions/recorder-clerk/recording.html", "source_url": "https://www.sdarcc.gov/content/arcc/home/divisions/recorder-clerk.html", "data_verified_date": "2026-Q2" }, { "county_name": "Orange County", "county_fips": "06059", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Per the Orange County Clerk-Recorder (Hugh Nguyen) official fee schedule effective 01/01/2026: Standard first page (one side, 8.5x11, per title) = $12.00; each additional standard page = $3.00 (a $3.00 charge is added to all pages of a document containing a non-standard page). Mandatory add-ons on a typical deed: SB 2 fee (Building Homes & Jobs Act / GC 27388.1) = $75.00 per title unless validly exempt; District Attorney Fraud Fee (GC 27388) = $10.00 per title on certain documents. Other charges if applicable: Survey Monument Preservation Fund $20.00 per affected grant deed; Change of Ownership (no Preliminary Change of Ownership Report) $20.00; Notification of Involuntary Lien $10.00 per debtor; indexing >10 names $1.00 per group of 10; multiple references $1.00 each. Example: a typical 2-page grant deed = $12 + $3 + $75 SB2 + $10 DA fraud = ~$100 (plus $20 if no PCOR).", "county_notes": "The documentary transfer tax in Orange County is the standard California rate of $0.55 per $500 of consideration (= $1.10 per $1,000 = 0.0011), imposed under Rev & Tax Code Sec. 11911; this is the statewide/state-level rate, NOT a county-specific add-on, so there is no county or city surtax. No Orange County city levies its own additional documentary transfer tax (confirmed for Anaheim, Santa Ana, Irvine, Huntington Beach, Newport Beach, Costa Mesa, Fullerton, and all other OC cities via the CaliforniaCityFinance.com statewide table, all showing $0.55 city / $0.55 county / $1.10 total) - this is unlike Los Angeles County where several charter cities (LA, Culver City, Santa Monica, Pomona, Redondo Beach) impose extra. Custom: in OC the seller customarily pays the county documentary transfer tax, and buyer and seller customarily split escrow fees; title insurance custom varies. Recording fees are customarily paid by the party recording the instrument (typically the buyer for the deed).", "recorder_url": "https://ocrecorder.com/sites/ocrecorder/files/2026-01/FeeSchedule.pdf", "data_verified_date": "2026-Q2" }, { "county_name": "Riverside County", "county_fips": "06065", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.0011, "county_recording_fee_schedule": "Per the official Riverside County Assessor-County Clerk-Recorder Fee Schedule (ACR 156, Rev. 01/2026): basic recording fee is $14.00 for the first page and $3.00 for each additional page, plus $20.00 per additional title/parcel. Mandatory surcharges added per title: SB2 \"Building Homes and Jobs Act\" fee of $75 per title (capped at $225 per single transaction) and AB 1466 Restrictive Covenant Modification Program fee of $2.00 per title. Additional surcharge of $3.00 per page if any page is not 8.5\" x 11\" (non-conforming), and additional fees for small print, indexing groups of more than 10 names, and involuntary lien notifications.", "county_notes": "California's documentary transfer tax is levied at the standard state-authorized rate of $0.55 per $500 (0.0011), collected by the county under R&T Code 11901-11934 and County Ordinance 516.4 — Riverside County imposes NO county-specific add-on beyond this base rate. The City of Riverside (a charter city) is the notable exception: within city limits the tax doubles to $1.10 per $500, i.e. an additional city tax of $0.55/$500 (0.0011) on top of the county rate. Customarily the seller pays the documentary transfer tax in Riverside County; the buyer typically pays recording fees, with title/escrow split per local custom (all negotiable). Most other Riverside County cities (e.g., Palm Springs, Moreno Valley, Corona, Temecula) levy no separate city transfer tax and use the standard $0.55/$500.", "recorder_url": "https://www.rivcoacr.org/RecordingServices", "data_verified_date": "2026-Q2" }, { "county_name": "San Bernardino County", "county_fips": "06071", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Per the official San Bernardino County Recorder-County Clerk fee schedule (effective 07-01-2026): First page of a title NOT subject to the Real Estate Fraud Fee = $14.00; first page of a title subject to the Real Estate Fraud Fee (most deeds/deeds of trust) = $24.00 (includes the $10 GC27388 fraud fee). Each additional page = $3.00. Non-conforming page size (other than 8.5x11) = $3.00 per page; penalty (small) print = $1.00 per page. SB2 'Building Homes and Jobs Act' fee = $75.00 per title, per document (max $225.00 per transaction). AB1466 Restrictive Covenant Modification fee = $2.00 per title. Documentary Transfer Tax = $0.55 per $500. Other possible add-ons: $20.00 if recorded without a Preliminary Change of Ownership Report (PCOR); $10.00 Survey Monument Preservation Fund (where applicable); $1.00 per additional indexing reference/name group.", "county_notes": "Standard CA state DTT only; no county or city transfer tax add-on; seller customarily pays in CA.", "recorder_url": "https://arc.sbcounty.gov/document-recording/", "data_verified_date": "2026-Q2" }, { "county_name": "Santa Clara County", "county_fips": "06085", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": 0.0033, "county_recording_fee_schedule": "Deed recording: $25.00 for the first page (this includes the $10.00 Real Estate Fraud Prevention Fee per Gov. Code 27388) and $3.00 for each additional page. Add the SB2 Building Homes and Jobs Act fee of $75.00 per title/transaction (capped at $225.00) unless exempt — owner-occupied residential transfers and any document subject to the documentary transfer tax are exempt, so a typical home-sale deed usually skips the SB2 fee. Documentary transfer tax is collected by the recorder separately at $0.55 per $500 of value (county rate).", "county_notes": "In Santa Clara County the seller customarily pays the documentary transfer tax (negotiable, especially the city conveyance taxes). Big local quirk: three charter cities — San Jose, Mountain View, and Palo Alto — levy their own city conveyance tax of $1.65 per $500 (0.0033) on TOP of the county's $0.55/$500. Additionally, San Jose's Measure E real property transfer tax adds a tiered surcharge on transfers of $2M+ (threshold inflation-adjusted to ~$2.3M effective July 2025): $7.50/$1,000 for $2M–$5M, $10/$1,000 for $5M–$10M, and $15/$1,000 for $10M+. All other cities and unincorporated areas in the county pay only the $0.55/$500 county rate. NOTE: California has no separate statewide transfer tax — the $0.55/$500 IS the county documentary transfer tax (R&T 11911).", "recorder_url": "https://clerkrecorder.santaclaracounty.gov/recording-documents/recording-document-fees/record-fees", "data_verified_date": "2026-Q2" }, { "county_name": "Alameda County", "county_fips": "06001", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.0105, "county_recording_fee_schedule": "Per the official Alameda County Clerk-Recorder Fee Schedule (effective Jan 1, 2024): deed recording is $89.00 for the first page (standard 8.5\"x11\"; this all-in figure bundles the $75 SB2 \"Building Homes and Jobs Act\" / GC 27388 fee with the base GC 27361 recording fee) plus $3.00 for each additional page. Non-standard size penalty: $3.00 per page (for any document with a page that is not 8.5\"x11\"). Survey Monument Preservation Fund: $10.00 per parcel on conveyances. Real Estate Fraud Prosecution fee: $10.00 per applicable title. SB2 caps the additional Building Homes & Jobs Act fee at $225 per transaction (i.e., $75/title up to 3 titles). Penalty print: $1.00. Documents requiring additional indexing: $1.00 per group of 10 names beyond the first 10. Penalty for recording a change-of-ownership document without a Preliminary Change of Ownership Report: $20.00. Certified copy: $3.50/page recorded document + $1.00 certification.", "county_notes": "California's documentary transfer tax of $0.55 per $500 (0.11%) is the standard statewide rate collected at the county level (R&T 11911); Alameda County levies NO extra county-specific surcharge on top of it, so county_transfer_tax_rate is null. Several charter cities impose their own real property conveyance tax IN ADDITION, collected at recording: Oakland (tiered $10/$15/$17.50/$25 per $1,000 by price band — $15/$1,000 = 1.05% applies to most homes $300k-$2M), Berkeley ($15/$1,000 up to $1.6M, $25/$1,000 above), Alameda $12/$1,000, Albany $15/$1,000, Emeryville $12/$15/$25 tiered, Hayward $8.50/$1,000, Piedmont $13/$1,000, San Leandro $11/$1,000. Custom: the documentary transfer tax and (where applicable) city transfer tax are customarily negotiable but commonly split or paid by the seller; in Oakland/Berkeley the city tax is frequently negotiated 50/50. Recorder/county documentary transfer tax is typically a seller cost by local custom.", "recorder_url": "https://auditor.alamedacountyca.gov/clerk-recorder-fees/", "data_verified_date": "2026-Q2" }, { "county_name": "Sacramento County", "county_fips": "06067", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.00275, "county_recording_fee_schedule": "Per the official Sacramento County Clerk-Recorder fee schedule: standard document recording is $20.00 for the first page/title (8.5\"x11\") and $3.00 for each additional page; each additional title is $20.00. A $75.00 Building Homes and Jobs Act (SB2) surcharge applies per transaction to qualifying real-estate documents not concurrent with a transfer subject to documentary transfer tax (so a typical deed accompanying a sale that pays DTT is exempt from the $75). Other surcharges: non-standard page size $3.00/page, indexing over 10 names $1.00 per group of 10, each additional document reference (first free) $1.00, and a $1.00/page penalty-print fee. Documents exempt from the Real Estate Fraud Prosecution fee are $14.00 first page / $3.00 additional / $14.00 additional title.", "county_notes": "Sacramento County levies only the standard California state Documentary Transfer Tax of $0.55 per $500 ($1.10/$1,000 = 0.0011, a STATE rate under R&T Code 11911, not a separate county tax). The City of Sacramento imposes its own Additional Real Property Transfer Tax of $2.75 per $1,000 (0.00275, Sac City Code 3.16) collected separate from the DTT and keeps no DTT revenue; the other incorporated cities (Elk Grove, Folsom, Citrus Heights, Galt, Isleton, Rancho Cordova) levy no city transfer tax. The DTT is paid by either buyer or seller upon mutual agreement, though seller payment is customary in this market.", "recorder_url": "https://ccr.saccounty.gov/content/ccr/us/en/fees.html", "data_verified_date": "2026-Q2" }, { "county_name": "Contra Costa County", "county_fips": "06013", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": 0.007, "county_recording_fee_schedule": "Deed/standard document: $14.00 for the first page (per document title, 8.5x11), $3.00 each additional page. Combined documents (more than one title): +$14.00 per additional title. SB2 Building Homes & Jobs Act fee (Gov. Code 27388.1): $75 per title, capped at $225 per single transaction/parcel (exemptions noted on first page; e.g., owner-occupied residential sales subject to documentary transfer tax are typically exempt). Real Estate Fraud Prosecution fee: +$3.00 on certain instruments (deed of trust, assignment, notice of default, request for notice, reconveyance). Non-standard-size page penalty $3.00/page; PCOR-missing change-of-ownership $20.00; Survey Monument Preservation $10.00 on qualifying grant deeds. Source: Contra Costa County Clerk-Recorder.", "county_notes": "California documentary transfer tax is county-levied at $1.10 per $1,000 (0.0011) under R&T Code 11911-11929; there is no separate state transfer tax. In general-law cities (Antioch, Concord, Walnut Creek, Hercules, Pittsburg, San Pablo, etc.) the $1.10 splits as $0.55 city + $0.55 county; charter cities add their own on top. Custom in Contra Costa: seller customarily pays the county documentary transfer tax. Two charter cities levy ADDITIONAL city transfer taxes: El Cerrito at $12.00/$1,000 (0.012, flat) and Richmond at a tiered rate ($7.00/$1,000 under $1M; $12.50 $1M-$3M; $25.00 $3M-$10M; $30.00 over $10M); Richmond's city tax is customarily split or paid per local agreement. Other cities (Concord, the county's largest, plus San Ramon, Walnut Creek, Danville, etc.) have no extra city transfer tax.", "recorder_url": "https://www.contracostavote.gov/recorder/recording-fees/", "data_verified_date": "2026-Q2" }, { "county_name": "Kern County", "county_fips": "06029", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Standard real-property document (8.5\"x11\"): $13.00 for the first page + $3.00 for each additional page (Gov. Code 27361). Plus the SB2 \"Building Homes and Jobs Act\" surcharge of $75 per title, capped at $225 per transaction (Gov. Code 27388.1; exemptions available with SB2 cover page). Plus a $10.00 Real Estate Fraud Prevention fee per document title. Non-standard-size pages incur a $3.00 penalty per page. Per Kern County Assessor-Recorder fee schedule (effective Oct. 24, 2022).", "county_notes": "The $0.55 per $500 ($1.10/$1000 = 0.0011) documentary transfer tax is California's standard county-level documentary transfer tax (Kern County Code Title 4 Ch. 4.20 / R&T Code 11911); California has no separate state transfer-tax line, so this is the only transfer tax. Customarily paid by the seller; buyer typically pays recording fees, seller pays owner's title. Bakersfield is a charter city with its own Real Property Transfer Tax (Muni Code Ch. 3.32) at $0.55/$1000, but it is a split/credit arrangement that is credited against the county tax so the combined total remains $0.55/$500 -- it is NOT additive, so no extra city cost to the taxpayer. Other Kern cities (Delano, Ridgecrest, Wasco, Shafter, etc.) levy no additional transfer tax.", "recorder_url": "https://www.kerncounty.com/government/departments/assessor-recorder/records/document-recording", "data_verified_date": "2026-Q2" }, { "county_name": "Fresno County", "county_fips": "06019", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Fresno County Clerk-Recorder fees: $19.00 first page of each document; $11.00 first page of a deed that contains documentary transfer tax; $3.00 each additional page; $1.00 per page of penalty (small) print; $19.00 each additional title on a multi-titled document; $1.00 per reference to a previously recorded document; $3.00 per page for non-standard (not 8.5x11) pages. PLUS the SB2 Building Homes and Jobs Act fee: $75.00 per title, capped at $225.00 per transaction (exempt for documents subject to documentary transfer tax and for transfers of residential property to an owner-occupier).", "county_notes": "Fresno County levies only California's standard documentary transfer tax of $1.10 per $1,000 ($0.55 per $500) of value per Rev & Tax Code Sec. 11911 — no extra county surtax, so county-specific = null. Customarily paid by the seller (negotiable). All 15 incorporated cities in the county (including the City of Fresno, Clovis, Reedley, Selma, Sanger, Coalinga, etc.) charge only the standard rate with the city portion credited against the county; no city imposes an ADDITIONAL transfer tax (total stays $1.10/$1,000), per the Dec-2025 California City Finance statewide schedule. SB2 recording surcharge applies to non-exempt instruments.", "recorder_url": "https://www.fresnocountyca.gov/Departments/Recorder/Fee-Schedule", "data_verified_date": "2026-Q2" }, { "county_name": "San Joaquin County", "county_fips": "06077", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Real estate instrument recording: $16.00 first page (one title, 8.5x11; increased from $14.00 effective July 1, 2025), $3.00 each additional page, $3.00 each additional title. PLUS SB2 / Building Homes & Jobs Act fee (Gov Code 27388.1): $75.00 per single transaction per parcel, capped at $225.00 per transaction (exemptions apply, e.g., owner-occupier transfers subject to documentary transfer tax). Non-conforming/oversized page surcharge $3.00 per page. So a typical 2-3 page non-exempt deed runs roughly $91-$97 total ($16 first + ~$75 SB2 + $3/extra page). Source: San Joaquin County Assessor-Recorder-County Clerk fee schedule (sjgov.org).", "county_notes": "California documentary transfer tax is the standard $0.55 per $500 ($1.10 per $1,000 = 0.11% of price), paid at recording; CA has no separate statewide transfer tax, so this DTT is the universal baseline rather than a county surcharge on top of state. Either buyer or seller by mutual agreement (custom: seller usually pays in this region). Stockton is a charter city but levies NO additional city transfer tax — its total per the California City Finance table is $1.10/$1,000, identical to all General Law cities in the county (Lodi, Tracy, Manteca, Lathrop, Ripon, Escalon, Mountain House). No city in San Joaquin County imposes an extra transfer tax.", "recorder_url": "https://www.sjgov.org/department/assessor/recorder-county-clerk-information/recorder", "data_verified_date": "2026-Q2" }, { "county_name": "Stanislaus County", "county_fips": "06099", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Standard recording (official Stanislaus County Clerk-Recorder fees.shtm + 2026 schedule): first page or title $14.00; each additional page $3.00; each additional title per document $14.00; fraud fee $3.00 on security instruments. Plus SB2 Building Homes & Jobs Act fee GC 27388.1 = $75.00 per parcel per transaction, capped $225.00/document, exempt when documentary transfer tax is paid on a sale.", "county_notes": "California imposes a state-baseline documentary transfer tax of $0.55 per $500 of value (0.11%, i.e. 0.0011); Stanislaus County collects this baseline and there is NO separate county-levied transfer tax on top of the state rate, so county rate = null. Within an incorporated city the $0.55/$500 simply splits ($0.275 city + $0.275 county); Modesto, Turlock, Ceres, etc. are general-law cities (not charter cities) and levy NO additional city transfer tax. Tax is paid by buyer or seller per mutual agreement (custom in this market is typically seller). Tax is computed on price less the value of any liens/loans assumed by the buyer.", "recorder_url": "https://www.stancounty.com/clerkrecorder/", "data_verified_date": "2026-Q2" }, { "county_name": "Sonoma County", "county_fips": "06097", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": 0.002, "county_recording_fee_schedule": "Standard deed: $14.00 first page (Gov. Code §27361) + $3.00 each additional page. Plus a $75.00 SB2 Building Homes and Jobs Act fee per title (exempt when the document is subject to documentary transfer tax, i.e. most recorded sale deeds) and a $2.00 AB1466 Restrictive Covenant Modification fee per title (effective 7/1/2022). $3.00 if insufficient room for Recorder's endorsement; $3.00/page penalty for non-standard page dimensions. Copies: $5.00/page printed, $4.00 certification.", "county_notes": "Sonoma County levies the standard California county documentary transfer tax of $0.55 per $500 ($1.10/$1,000 = 0.0011 of price) under R&T Code §11911, applied countywide (incl. Cloverdale, Cotati, Healdsburg, Rohnert Park, Sebastopol, Sonoma, Town of Windsor); customarily seller-paid, computed on price minus any loan/lien assumed. Two charter cities add their own tax on top: Santa Rosa and Petaluma each levy $2.00/$1,000 (0.002), no exemption for assumed loans, giving a combined $3.10/$1,000 in those cities.", "recorder_url": "https://sonomacounty.gov/administrative-support-and-fiscal-services/clerk-recorder-assessor/clerk-recorder/recorder-services/documentary-transfer-tax", "data_verified_date": "2026-Q2" }, { "county_name": "Ventura County", "county_fips": "06111", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording (G.C. 27361): $14.00 first page, $3.00 each additional page (8.5x11). Survey Monument Preservation Fund fee (G.C. 27584): $10.00 on deeds. SB2 Building Homes and Jobs Act fee (G.C. 27388.1): $75.00 per title, capped at $225.00 per transaction/parcel — EXEMPT on documents subject to documentary transfer tax and on residential owner-occupier transfers (so most purchase deeds do not pay SB2). Non-standard/over-sized pages incur additional surcharges.", "county_notes": "California Documentary Transfer Tax (R.T.C. §11911) is $0.55 per $500 of value = $1.10 per $1,000 = 0.11% of price; in CA this DTT is levied at the county level (there is no separate state transfer tax), customarily paid by the seller. No city in Ventura County imposes an additional city transfer tax — per the California City Finance table all Ventura cities (including charter cities Port Hueneme and San Buenaventura/Ventura) total only $1.10/$1,000, the same as the county rate, so city add-on = none.", "recorder_url": "https://clerkrecorder.venturacounty.gov/county-recorder/county-recorder/official-records/general-recording-requirements/", "data_verified_date": "2026-Q2" }, { "county_name": "San Mateo County", "county_fips": "06081", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": 0.005, "county_recording_fee_schedule": "Per official San Mateo County ACRE schedule: first page $14.00, each additional page $3.00. Mandatory add-ons: SB2 Building Homes and Jobs Act fee $10 per parcel per title (capped at $225 max per transaction; exempt for transfers subject to documentary transfer tax and for residential transfers to an owner-occupier); Real Estate Fraud Prosecution Fee $75 per title (effective Jan 21, 2025); Survey Monument Preservation Fee applies to grant deeds with metes-and-bounds or partial-of-larger-parcel descriptions (effective Jan 6, 2025). Combined documents $14 per title. Nonconforming-format penalty and additional indexing (beyond 10 names) fees may also apply. Example: a typical 3-page grant deed with DTT paid = $14 (pg1) + $6 (2 add'l pgs) + $75 fraud fee = ~$95 (SB2 exempt because DTT applies).", "county_notes": "County documentary transfer tax is the CA statutory $0.55 per $500 = $1.10 per $1,000 = 0.11%, paid at recording (customarily seller). The City of San Mateo levies its OWN additional conveyance tax (Measure CC, Ord. 2022-15): 0.5% under $10M and 1.5% at/above $10M, on top of the county rate. Most other county cities (Redwood City, Daly City, South San Francisco, Burlingame) have no separate city transfer tax — only the 0.0011 county rate applies.", "recorder_url": "https://smcacre.gov/county-clerk-recorder/recording-fees", "data_verified_date": "2026-Q2" }, { "county_name": "Tulare County", "county_fips": "06107", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Standard single-title document: $21.00 first page. Document subject to documentary transfer tax (e.g. deed): $14.00 first page. Each additional page (same document): $3.00. Additional fees: $10.00 Survey Monument Fee on most deeds (some exemptions), $3.00 per non-conforming page, $20.00 penalty for failing to submit a Preliminary Change of Ownership Report. Source: official Tulare County Assessor/Clerk-Recorder Recorder Fee Schedule.", "county_notes": "Documentary transfer tax is the standard California $0.55 per $500 = $1.10 per $1,000 (0.0011 of price), customarily paid by the seller; buyer customarily pays recording fees. Six Tulare cities (Visalia, Tulare, Porterville, Dinuba, Exeter, Lindsay) levy a conforming $0.55/$1,000 city transfer tax that is CREDITED against the county's share (city $0.55 + county $0.55 = $1.10 total), so the effective rate stays 0.0011 everywhere in the county with nothing added on top; Woodlake has no city transfer tax. These are general-law conforming taxes, not charter-city surcharges in excess of the county rate.", "recorder_url": "https://tularecounty.ca.gov/assessorclerk-recorder/recorder-fee-schedule", "data_verified_date": "2026-Q2" } ] }, { "state_code": "NY", "state_name": "New York", "transfer_tax_rate_state": 0.004, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "New York State charges $2.00 per $500 of price (0.4%), paid by the seller. On residential sales of $3M+ the state rate rises. New York City adds its own Real Property Transfer Tax (1% under $500k, 1.425% above) plus, on $1M+ homes, the buyer-paid 'mansion tax' (1%–3.9% by price band). NYC LLCs also face a newspaper publication quirk unrelated to transfer tax.", "recording_fee_deed_typical_usd": 125, "recording_fee_method": "flat", "title_insurance_method": "promulgated", "title_rate_per_1000_usd": 5.75, "attorney_required_at_closing": true, "typical_lender_fees_low_usd": 1800, "typical_lender_fees_high_usd": 4000, "escrow_impound_typical_months": 2, "statute_citation": "N.Y. Tax Law Article 31 § 1402", "source_url": "https://www.tax.ny.gov/bus/transfer/rptidx.htm", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "New York County (Manhattan)", "county_fips": "36061", "county_transfer_tax_rate": 0.01425, "city_transfer_tax_rate": 0.01425, "county_recording_fee_schedule": "NYC Real Property Transfer Tax: 1.0% on residential under $500k, 1.425% on $500k and above (seller-paid). Buyer-paid mansion tax applies on $1M+ from 1% up to 3.9% above $25M. NYC recording via ACRIS; recording fees vary by document.", "county_notes": "Seller pays RPTT; buyer pays mansion tax. State transfer tax ($4/$1,000) applies on top of the city tax.", "recorder_url": "https://www.nyc.gov/site/finance/property/acris.page", "source_url": "https://www.nyc.gov/site/finance/property/property-real-property-transfer-tax-rptt.page", "data_verified_date": "2026-Q2" }, { "county_name": "Kings County (Brooklyn)", "county_fips": "36047", "county_transfer_tax_rate": 0.01425, "city_transfer_tax_rate": 0.01425, "county_recording_fee_schedule": "Same NYC RPTT and mansion-tax structure as Manhattan (1.425% on $500k+, seller-paid; buyer mansion tax on $1M+). Recorded through ACRIS.", "county_notes": "One of NYC's five boroughs — NYC RPTT applies.", "recorder_url": "https://www.nyc.gov/site/finance/property/acris.page", "source_url": "https://www.nyc.gov/site/finance/property/property-real-property-transfer-tax-rptt.page", "data_verified_date": "2026-Q2" }, { "county_name": "Westchester County", "county_fips": "36119", "county_transfer_tax_rate": 0.004, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "NYS transfer tax ($4/$1,000) applies; Westchester has no general county transfer tax, but the City of Yonkers and the City of Mount Vernon levy their own. Mansion tax applies on $1M+ statewide.", "county_notes": "Outside NYC: seller pays NYS transfer tax; buyer pays mansion tax on $1M+. Check for a city-specific tax (Yonkers/Mount Vernon).", "recorder_url": "https://www.westchesterclerk.com/", "source_url": "https://www.tax.ny.gov/bus/transfer/rptidx.htm", "data_verified_date": "2026-Q2" }, { "county_name": "Queens County", "county_fips": "36081", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.01425, "county_recording_fee_schedule": "Queens is a NYC borough; deeds/mortgages are recorded by the NYC Office of the City Register via ACRIS (Queens office: 144-06 94th Ave, Jamaica, NY 11435), NOT a county recorder. Per the official City Register Schedule of Property Recording Fees: recording an instrument (deed/mortgage) = $12.00 base + $5.00 per page (or part thereof), with a $5.00 statutory surcharge per document, PLUS a mandatory Recording & Endorsement (cover) page charged the statutory $5.00 per page. This nets to roughly $32 for a minimal deed plus $5/page thereafter (~$42 minimum for a typical 2-page deed). Small-font (<8pt) or oversized double-column pages: $24 base + $10/page (+$5 surcharge). Additional blocks: $2.00 each beyond one. Additional lots: $3.00 each beyond one. Separately, recording a deed requires the NYC RPTT return (Form NYC-RPT, $25.00 filing fee) and the NYS combined transfer-tax return (TP-584). Fees payable to NYC Department of Finance. (Base fee figures are from the City Register's published schedule; modern marginal increases to the headline base may apply, but the per-page/surcharge/block/lot structure is current.)", "county_notes": "Queens has NO county-specific transfer tax; the locality-level tax is the citywide NYC Real Property Transfer Tax (RPTT), on top of the NYS transfer tax. RPTT residential rates: 1.0% if price <= $500,000, 1.425% if > $500,000; commercial: 1.425% if <= $500,000, 2.625% if > $500,000 (city_transfer_tax_rate shown as the 1.425% residential rate for the common >$500k case). RPTT is customarily paid by the SELLER (grantor); the NYS 0.4% transfer tax is also seller-paid. Buyers of $1M+ residential property additionally owe the NYS \"mansion tax\" (1% and up). NYC is unusual in having NO county recorder -- the NYC Office of the City Register (ACRIS) handles recording for Queens/Manhattan/Bronx/Brooklyn (Staten Island uses the Richmond County Clerk).", "recorder_url": "https://www.nyc.gov/site/finance/property/property-recording-documents.page", "data_verified_date": "2026-Q2" }, { "county_name": "Suffolk County", "county_fips": "36103", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $40 base recording fee plus $5 per page; the cover page counts as the first page ($5). Additional fees: each name over 2 = $0.50; each cross-reference = $0.50; TP-584 Transfer Tax Affidavit = $5; RP-5217 Real Property Transfer Report = $125 for residential/agricultural property or $250 for all other property types. (NYS deed transfer tax of $2.00 per $500 of consideration, i.e. 0.4%, is collected separately and is state-level, paid by the seller; NYS mansion tax applies to residential sales of $1M+.)", "county_notes": "NYS transfer tax (0.4%, $2/$500) is state-level and seller-paid; recording fees customarily paid by buyer. KEY LOCAL QUIRK: the five East End towns (East Hampton, Riverhead, Shelter Island, Southampton, Southold) levy a 2% Peconic Bay Region Community Preservation Fund (CPF) transfer tax paid by the BUYER/grantee (after a per-town improved/unimproved exemption), and East Hampton, Shelter Island, Southampton, and Southold add a further 0.5% Community Housing Fund tax (eff. 4/1/2023; Riverhead opted out). These are TOWN-level CPF taxes, not countywide, and do not apply to the rest of Suffolk (Babylon, Brookhaven, Huntington, Islip, Smithtown). No incorporated city in the county levies its own transfer tax.", "recorder_url": "https://suffolkcountyny.gov/Elected-Officials/County-Clerk/Recording/Deed-Fee-Schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Bronx County", "county_fips": "36005", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.01, "county_recording_fee_schedule": "NYC City Register (ACRIS) deed/document recording: $32.00 base + $5.00 per page + $5.00 for the mandatory Recording and Endorsement (cover) page = $42.00 minimum for a standard 2-page deed. Additional charges: +$2.00 for each tax block in excess of one; +$3.00 for each tax lot in excess of one. (Reduced/small-point or oversized double-column documents are $49.00 + $10.00/page.) Separate filing fees apply with each conveyance: NYC RPTT return (NYC-RPT) filing fee $25.00 and NYS combined transfer tax return (TP-584) filing fee. Deeds are recorded at the Bronx County City Register office, 1932 Arthur Avenue, 3rd Floor, Bronx, NY 10457.", "county_notes": "Bronx County IS the Bronx, one of the five boroughs of New York City, so there is no separate county-level transfer tax — the only \"county\"-area levy beyond the NYS transfer tax ($2/$500 = 0.4%, seller-paid) is the NYC Real Property Transfer Tax (RPTT), which applies citywide including the Bronx. RPTT is seller-paid and tiered: residential 1-3 family / condo / co-op is 1.0% when consideration is $500,000 or less and 1.425% when over $500,000; all other (commercial/4+ unit) property is 1.425% at or below $500,000 and 2.625% above $500,000. Separately, NYS imposes an additional 1% \"mansion tax\" on residential transfers of $1M+ (buyer-paid, progressive 1%-3.9% in NYC). Recording is done through the NYC City Register / ACRIS system, not a county recorder of deeds.", "recorder_url": "https://www.nyc.gov/site/finance/property/property-recording-fees.page", "data_verified_date": "2026-Q2" }, { "county_name": "Nassau County", "county_fips": "36059", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording (Nassau County Clerk): base recording fee $40.00, plus $5.00 per page. A \"per block\" fee of $300.00 applies per tax-map block referenced (a distinctive Nassau quirk; office-generated endorsement page also $5.00). RP-5217 Real Property Transfer Report (equalization & assessment) filing fee: $125.00 residential / $250.00 commercial. TP-584 (NYS transfer tax form) fee: $5.00. NYS real estate transfer tax collected at recording at $2.00 per $500 ($4.00 per $1,000) of consideration = 0.4%. Transfer and mortgage tax must be paid by certified check; recording fees may be paid by personal check.", "county_notes": "No separate Nassau County transfer tax exists — the only ad valorem transfer tax is the New York STATE rate of 0.4% ($2 per $500), customarily paid by the seller; many real-estate blogs mislabel this state rate as a \"Nassau County transfer tax\" because it is collected at the county clerk, but NYS Tax Dept and NY real-estate counsel confirm it is state-level only. NYC's transfer tax does NOT apply (Nassau is outside the five boroughs), and no Nassau city/town/village levies its own transfer tax. The state 1% \"mansion tax\" applies to residential sales of $1,000,000+ and is paid by the buyer. Notable local quirk: the $300 per-block recording fee, which is unusually high versus other NY counties.", "recorder_url": "https://www.nassaucountyny.gov/463/Fees", "data_verified_date": "2026-Q2" } ] }, { "state_code": "FL", "state_name": "Florida", "transfer_tax_rate_state": 0.007, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Florida levies documentary stamp tax on the deed at $0.70 per $100 of price (0.70%) in every county except Miami-Dade. Miami-Dade charges $0.60 per $100 (0.60%) plus a $0.45/$100 surtax on non-single-family transfers. By custom the seller pays the deed stamps; the buyer pays the separate doc-stamp + intangible tax on the mortgage.", "recording_fee_deed_typical_usd": 70, "recording_fee_method": "per_page", "title_insurance_method": "promulgated", "title_rate_per_1000_usd": 5.75, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1500, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Fla. Stat. § 201.02", "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/doc_stamp.aspx", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Miami-Dade County", "county_fips": "12086", "county_transfer_tax_rate": 0.006, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Documentary stamp tax on deeds is $0.60 per $100 (0.60%) in Miami-Dade, plus a $0.45 per $100 surtax on transfers other than single-family residences. Recording $10 first page, $8.50 each additional.", "county_notes": "Miami-Dade is the ONE Florida county with a different deed stamp rate. Single-family homes avoid the surtax.", "recorder_url": "https://www.miamidadeclerk.gov/clerk/recording.page", "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/doc_stamp.aspx", "data_verified_date": "2026-Q2" }, { "county_name": "Broward County", "county_fips": "12011", "county_transfer_tax_rate": 0.007, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Standard statewide deed documentary stamp tax $0.70/$100 (0.70%). Recording fee $10 first page, $8.50 each additional page.", "county_notes": "Seller customarily pays the deed stamps.", "recorder_url": "https://www.broward.org/RecordsTaxesTreasury/", "source_url": "https://www.broward.org/RecordsTaxesTreasury/Records/Pages/RecordingFeeSchedule.aspx", "data_verified_date": "2026-Q2" }, { "county_name": "Palm Beach County", "county_fips": "12099", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording: $10.00 for the first page (not to exceed 8.5 x 14 in.) and $8.50 for each additional page or fraction thereof. Indexing fee of $1.00 per name for each grantor/grantee name beyond the first four (i.e., charged on the 5th name and above). Documents with legal descriptions: $0.60 for the first two legal descriptions and $0.20 for each additional legal description. Florida documentary stamp tax on deeds (state tax, paid to the Clerk at recording) is $0.70 per $100 of consideration (0.0070); doc stamps on mortgages are $0.35/$100 and intangible tax on mortgages is $0.002 per $1 financed.", "county_notes": "Florida levies the deed transfer tax (documentary stamp tax) at the state level — $0.70 per $100 statewide, except Miami-Dade. Palm Beach County imposes NO additional county transfer tax and no city in the county (West Palm Beach, Boca Raton, Boynton Beach, etc.) levies its own transfer tax. By Florida custom the seller customarily pays the deed doc stamps, while the buyer typically pays doc stamps and intangible tax on a new mortgage; this is negotiable. Note Miami-Dade is the lone Florida outlier with a different rate plus a surtax — Palm Beach uses the standard state rate.", "recorder_url": "https://www.mypalmbeachclerk.com/about-us/fees/public-records-fees/recording-fees", "data_verified_date": "2026-Q2" }, { "county_name": "Hillsborough County", "county_fips": "12057", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Hillsborough County Clerk of Court deed recording fee: $10.00 for the first page and $8.50 for each additional page. Indexing is free for the first four names; $1.00 per name for each additional name. Documentary stamp tax (state) is collected separately at recording: $0.70 per $100 of consideration (statewide rate excluding Miami-Dade).", "county_notes": "There is NO Hillsborough County-level transfer tax. Florida's real-estate transfer tax is the state documentary stamp tax on the deed at $0.70 per $100 (0.007), collected by the Clerk at recording. The additional $0.45/$100 documentary surtax applies ONLY in Miami-Dade County, not Hillsborough. By Florida custom (including the Tampa area) the seller customarily pays the deed documentary stamp tax, though it is negotiable. Tampa, the major city, levies no separate municipal transfer/realty tax.", "recorder_url": "https://www.hillsclerk.com/Additional-Services/Official-Records", "data_verified_date": "2026-Q2" }, { "county_name": "Orange County", "county_fips": "12095", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording: $10.00 for the first page, $8.50 for each additional page. Indexing is included for the first four names; $1.00 per additional name beyond four. (Florida statutory recording fees, Fla. Stat. 28.24, applied by the Orange County Comptroller.) Note: Florida's documentary stamp tax on deeds is a separate STATE tax of $0.70 per $100 of consideration (0.007), collected at recording but not a recording fee per se; it is state-level, not a county levy.", "county_notes": "Florida has NO county-level transfer tax in Orange County — real-estate transfer tax is the state documentary stamp tax of $0.70 per $100 of consideration (0.007). The additional $0.45/$100 discretionary surtax applies ONLY in Miami-Dade County, NOT Orange County. In Florida the SELLER customarily pays the deed documentary stamp tax; buyer typically pays recording fees and doc stamps/intangible tax on any new mortgage. The City of Orlando (largest city in the county) levies no separate municipal transfer tax. Doc stamps and intangible tax on a new note/mortgage ($0.35/$100 doc stamps + $0.002 intangible tax) are separate from the deed transfer tax.", "recorder_url": "https://www.occompt.com/187/Recording-Fees", "data_verified_date": "2026-Q2" }, { "county_name": "Pinellas County", "county_fips": "12103", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $10.00 first page, $8.50 each additional page; $1.00 per name when more than four names are indexed. Recording fees are uniform statewide under Florida Statute 28.24. Separately, Florida state documentary stamp tax of $0.70 per $100 of consideration applies to the deed.", "county_notes": "Pinellas levies NO separate county transfer tax — Florida's documentary stamp tax on deeds ($0.70 per $100 = 0.007) is a STATE tax; the only county-level surtax in Florida is Miami-Dade's (does not apply here). No city in Pinellas (St. Petersburg, Clearwater, Largo) imposes its own transfer tax. By custom, the SELLER pays the deed documentary stamp tax, while the buyer typically pays for title insurance and recording of the mortgage; recording fees are uniform statewide per F.S. 28.24.", "recorder_url": "https://www.mypinellasclerk.gov/", "data_verified_date": "2026-Q2" }, { "county_name": "Duval County", "county_fips": "12031", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $10.00 first page, $8.50 each additional page; $1.00 per additional name indexed when an instrument contains more than four names. (Florida documentary stamp tax on the deed is separate and is a STATE tax: $0.70 per $100 of consideration = 0.7% of price.)", "county_notes": "Duval County levies NO separate county transfer/excise tax. Florida's deed documentary stamp tax ($0.70 per $100 = 0.7% of price) is a uniform STATE tax (only Miami-Dade adds a county surtax), so the county rate is null. By Florida custom the seller pays doc stamps on the deed. Jacksonville is consolidated with Duval County and imposes no separate city transfer tax. Recording fees collected by the Duval County Clerk of Courts Official Records department.", "recorder_url": "https://www.duvalclerk.com/departments/county-services/recording", "data_verified_date": "2026-Q2" }, { "county_name": "Lee County", "county_fips": "12071", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording fee: $10.00 for the first page and $8.50 for each additional page. Additional indexing charge of $1.00 per name for instruments containing more than four names. (Lee County Clerk of Court Official Records.)", "county_notes": "Florida's documentary stamp tax on deeds is $0.70 per $100 of consideration (0.70%) and is a STATE tax collected by the Clerk at recording — it applies uniformly in all 66 non-Miami-Dade counties, so it is NOT a Lee County tax (county_transfer_tax_rate = null). Lee County levies no county-specific transfer tax or surtax (the discretionary surtax exists only in Miami-Dade). By Florida custom the seller typically pays the deed doc-stamp tax. No major Lee County city (Cape Coral, Fort Myers, Bonita Springs) imposes a local transfer tax.", "recorder_url": "https://www.leeclerk.org/departments/official-records-services", "data_verified_date": "2026-Q2" }, { "county_name": "Polk County", "county_fips": "12105", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/instrument recording: $10.00 first page, $8.50 each additional page (standard size up to 8.5x14 in). Indexing surcharge: $1.00 per name when an instrument contains more than four names. Oversized documents (e.g., plats/condo exhibits): $30.00 first page, $15.00 each additional page.", "county_notes": "No county-level real estate transfer tax. Florida levies a STATE documentary stamp tax on deeds at $0.70 per $100 of consideration (0.0070) collected at recording; Polk County adds no surtax (the only county surtax exists in Miami-Dade). Per Florida custom the seller typically pays the deed doc stamps, while the buyer/borrower pays doc stamps ($0.35/$100) and intangible tax ($0.002) on the mortgage; parties may contract otherwise. No city transfer taxes exist in Florida.", "recorder_url": "https://www.polkclerkfl.gov/267/Fees", "data_verified_date": "2026-Q2" }, { "county_name": "Brevard County", "county_fips": "12009", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording (instrument not more than 8.5 x 14 in): $10.00 first page, $8.50 each additional page, plus $1.00 per name for documents with more than 4 names. (Statutory Fla. Stat. 28.24 rates, per official Brevard County Clerk of Courts Schedule of Fees & Charges.)", "county_notes": "No county or city transfer tax in Brevard. Florida's documentary stamp tax on deeds ($0.70 per $100 = 0.7% of price) is a STATE tax (Fla. Stat. 201.02), applied uniformly in all counties; the only county-level surtax in Florida is the Miami-Dade discretionary surtax, which does not apply to Brevard. Doc stamp tax on deeds is customarily paid by the seller and collected by the Clerk at recording.", "recorder_url": "https://www.brevardclerk.us/official-records", "data_verified_date": "2026-Q2" }, { "county_name": "Pasco County", "county_fips": "12101", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $10.00 first page; $8.50 each additional page; $1.00 per name indexed after the first four. Copies $1.00/page; certification $2.00/document. (Pasco County Clerk & Comptroller official record fees.)", "county_notes": "Florida levies a STATE documentary stamp tax on deeds of $0.70 per $100 of consideration (rounded up to nearest $100), i.e. ~0.70% — collected by the Pasco County Clerk at recording but imposed under Ch. 201, F.S. (state, not county). Customarily paid by the seller. There is NO separate Pasco County or municipal transfer/excise tax; the only Florida county-level surtax exists in Miami-Dade, which does not apply here, so county_transfer_tax_rate is null.", "recorder_url": "https://www.pascoclerk.com/164/Fees-Costs", "data_verified_date": "2026-Q2" }, { "county_name": "Volusia County", "county_fips": "12127", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $10.00 for the first page, $8.50 for each additional page. Indexing surcharge of $1.00 per name over 4 names. Certification $2.00 per document; copies $1.00 per page. (Volusia County Clerk of the Circuit Court, Laura E. Roth.)", "county_notes": "No county-level transfer/excise tax. Real-estate transfer tax in FL is the STATE documentary stamp tax on deeds at $0.70 per $100 of consideration (0.0070), collected by the Clerk at recording but levied statewide — not a county tax. The only county-level surtax in Florida is in Miami-Dade; Volusia has none. By custom the seller pays the deed doc-stamp tax. No Volusia city (Daytona Beach, Deltona, DeLand, etc.) levies its own transfer tax.", "recorder_url": "https://www.clerk.org/fees-and-fines.aspx", "data_verified_date": "2026-Q2" }, { "county_name": "Leon County", "county_fips": "12073", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $10.00 first page, $8.50 each additional page, plus $1.00 per indexed name over 4. Source: Leon County Clerk of Court and Comptroller / FL Stat. 28.24.", "county_notes": "Florida has NO county-level transfer tax. Transfer tax is a STATE documentary stamp tax of $0.70 per $100 of sale/transfer price (0.0070), rounded up to the next $100; this is uniform statewide and is state-level, so county_transfer_tax_rate = null. (Note: separate state doc-stamp of $0.35/$100 = 0.0035 on mortgages plus $0.20/$100 = 0.0020 intangible tax on mortgages — these apply to the mortgage, not the deed price.) Per local custom, the SELLER customarily pays the deed documentary stamp tax in most Florida counties including Leon. The major city / county seat is Tallahassee, which levies no separate municipal transfer tax (city_transfer_tax_rate = null). Recording handled by the Leon County Clerk of Court and Comptroller.", "recorder_url": "https://cvweb.leonclerk.com/public/clerk_services/official_records/official_records.asp", "data_verified_date": "2026-Q2" }, { "county_name": "Alachua County", "county_fips": "12001", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording (per FL Stat. 28.24(13)): $10.00 for the first page; $8.50 for each additional page. Indexing surcharge of $1.00 per name when a document contains more than 4 names. Example: a standard 2-page deed = $18.50; a 4-page deed = $35.50. Source: Alachua County Clerk of Court (J.K. \"Jess\" Irby) official recording fees page.", "county_notes": "No county-level transfer/excise tax exists in Florida — transfer tax is levied at the STATE level as documentary stamp tax. FL doc-stamp on deeds = $0.70 per $100 of consideration (0.0070), applied uniformly statewide (the only exception is Miami-Dade County, which has a different split; Alachua uses the standard $0.70/$100). This is captured as a state-level tax, so county_transfer_tax_rate is null. By Florida custom, the SELLER (grantor) typically pays the deed documentary stamp tax, though it is negotiable; the doc-stamp must be paid before the deed can be recorded (FL Stat. 201.01). Note: a separate doc-stamp ($0.35/$100) plus intangible tax ($0.002) apply to new mortgages and are typically paid by the buyer — those are financing costs, not the deed transfer tax. No city within Alachua County (including Gainesville) levies its own municipal transfer tax.", "recorder_url": "https://alachuacounty.us/depts/clerk/fees/pages/recordingfees.aspx", "data_verified_date": "2026-Q2" }, { "county_name": "Manatee County", "county_fips": "12081", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording (instruments up to 8.5\"x14\"): $10.00 first page, $8.50 each additional page, plus $1.00 per name indexed over 4 names. Certified copies: $1.00/page photographic copy + $2.00 certification. Clerk's Plat Certificate: $7.00. Source: Manatee County Clerk of Circuit Court Recording Fees (per Fla. Stat. 28.24).", "county_notes": "No county or municipal transfer/excise tax exists in Florida (FL has no county-level transfer tax). The only conveyance tax is the STATE documentary stamp tax on the deed = $0.70 per $100 of consideration (0.0070), uniform in all counties except Miami-Dade. This is a state tax collected by the county Clerk at recording, so county_transfer_tax_rate is null. Who pays: by custom and the standard FAR/BAR contract, the SELLER pays the deed doc stamps; the BUYER pays doc stamps ($0.35/$100 = 0.0035) and intangible tax ($0.002) on any new mortgage. Doc stamps are due to the Clerk at recording; if recorded after the 20th of the month following delivery, paid directly to the FL Dept. of Revenue. County seat is Bradenton; no FL municipality levies its own transfer tax, so city_transfer_tax_rate is null.", "recorder_url": "https://www.manateeclerk.com/departments/recording/recording-fees/", "data_verified_date": "2026-Q2" }, { "county_name": "Marion County", "county_fips": "12083", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording (statutory under Fla. Stat. 28.24, uniform statewide): $10.00 for the first page, $8.50 for each additional page, plus $1.00 indexing fee per name when an instrument contains more than four names. Recorded by the Marion County Clerk of Court and Comptroller, Official Records dept, 19 N Pine Ave, Ocala, FL.", "county_notes": "Florida has NO county-level transfer tax in Marion County. The deed transfer tax is the STATE documentary stamp tax on deeds, levied under Ch. 201 Fla. Stat. at $0.70 per $100 of consideration (= 0.007 of price). Customarily paid by the seller/grantor on the deed at closing. Only Miami-Dade County levies an additional discretionary surtax on top of the state rate; Marion County does NOT, so county_transfer_tax_rate is null. The intangible tax ($0.002 x total) and doc-stamp on the note ($0.35 per $100) apply to mortgages and are buyer-side financing costs, not a price-based transfer tax. No municipal/city transfer tax exists in Marion County (Ocala). Recording fees are set by state statute and are uniform across all FL counties.", "recorder_url": "https://www.marioncountyclerk.org/departments/records-recording/official-records-recording/", "data_verified_date": "2026-Q2" }, { "county_name": "Escambia County", "county_fips": "12033", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $10.00 first page, $8.50 each additional page; indexing surcharge $1.00 per name when an instrument contains more than four names. Florida documentary stamp tax on the deed is separate and STATE-level: $0.70 per $100 of consideration = 0.0070.", "county_notes": "FL has NO county or municipal real estate transfer tax — the only transfer levy is the STATE documentary stamp tax on deeds at $0.70 per $100 of consideration (0.0070), so county_transfer_tax_rate and city_transfer_tax_rate are null. (Note: Miami-Dade is the lone FL exception with a county surtax, which does NOT apply to Escambia.) Who pays: by Florida custom the SELLER customarily pays the deed documentary stamp tax (negotiable). The recording fees above are paid to the Escambia County Clerk of the Circuit Court (Pam Childers) and are typically paid by the buyer. Mortgage documentary stamps ($0.35/$100) and intangible tax ($0.002/$1) on financed purchases are paid by the buyer/borrower. The county seat and major city is Pensacola, which levies no separate transfer tax.", "recorder_url": "https://www.escambiaclerk.com/338/Official-Records", "data_verified_date": "2026-Q2" }, { "county_name": "St. Johns County", "county_fips": "12109", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $10.00 first page, $8.50 each additional page (or fraction thereof), plus $1.00 indexing fee per name over four. Source: St. Johns County Clerk of Courts & Comptroller (stjohnsclerk.com/recording/).", "county_notes": "No county-level transfer tax. Florida levies a STATE documentary stamp tax on deeds at $0.70 per $100 of consideration (0.0070 of price), with a $0.70 minimum — this is state-level, not county. St. Johns County is NOT Miami-Dade, so the only county with an extra surtax (Miami-Dade: $0.60/$100 base + $0.45/$100 surtax on non-single-family) does NOT apply here; St. Johns uses the standard statewide $0.70/$100 rate with no county add-on. Customarily the SELLER pays the documentary stamp tax on the deed in Florida (negotiable). Documentary stamp tax is paid to the Clerk at recording. Recording fees per Florida Statute 28.24. The Florida Dept. of Revenue (floridarevenue.com/taxes/taxesfees/Pages/doc_stamp.aspx) confirms no county surtax exists outside Miami-Dade.", "recorder_url": "https://stjohnsclerk.com/recording/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "PA", "state_name": "Pennsylvania", "transfer_tax_rate_state": 0.01, "transfer_tax_paid_by": "split", "transfer_tax_notes": "Pennsylvania charges a 1% state Realty Transfer Tax, and almost every municipality and school district adds a local 1% (so 2% total is typical, and Philadelphia and Pittsburgh are higher). By long-standing custom buyer and seller split the tax 50/50, though it's negotiable. Philadelphia's combined rate is about 4.278%.", "recording_fee_deed_typical_usd": 100, "recording_fee_method": "flat", "title_insurance_method": "promulgated", "title_rate_per_1000_usd": 5.7, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1500, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "72 P.S. § 8101-C (Realty Transfer Tax Act)", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/realty-transfer-tax.html", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Philadelphia County", "county_fips": "42101", "county_transfer_tax_rate": 0.03278, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Philadelphia's local realty transfer tax is 3.278%, which combines with the 1% state tax for ~4.278% total — among the highest in the nation. Customarily split, but negotiable.", "county_notes": "Philadelphia is a consolidated city-county; its local transfer tax is far above the statewide ~1% local norm.", "recorder_url": "https://www.phila.gov/departments/department-of-records/", "source_url": "https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/realty-transfer-tax/", "data_verified_date": "2026-Q2" }, { "county_name": "Allegheny County (Pittsburgh)", "county_fips": "42003", "county_transfer_tax_rate": 0.03, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "In the City of Pittsburgh the combined transfer tax is about 4%–5% (state 1% + local); outside the city most Allegheny municipalities are ~2% combined. Recording fees set by the Department of Real Estate.", "county_notes": "Rate varies sharply between the City of Pittsburgh and surrounding municipalities.", "recorder_url": "https://www.alleghenycounty.us/Government/Government-Records/Real-Estate", "source_url": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/realty-transfer-tax.html", "data_verified_date": "2026-Q2" }, { "county_name": "Bucks County", "county_fips": "42017", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed (any form) base fee: $82.75 — includes up to 4 pages, 4 names, and 1 tax parcel number. Additional pages $4.00 each; additional names $1.00 each; additional tax parcel numbers $10.00 each. (Bucks County Recorder of Deeds Fee Schedule, effective January 1, 2026.) Certified copy: $1.00/page document certification + $1.50 certification fee.", "county_notes": "Bucks County itself levies NO separate real estate transfer tax. Pennsylvania charges a 2% total realty transfer tax: 1% to the Commonwealth (state) plus 1% local (split between the municipality and the school district, typically 0.5% each). Tax is paid at the time of recording; state/local law does not stipulate who pays, so buyer and seller commonly split it by agreement, but the new owner is ultimately responsible for any shortfall. No major city in the county levies a distinct higher rate (largest places are townships/boroughs such as Bensalem, Middletown, and Bristol Township at the standard ~1% local).", "recorder_url": "https://www.buckscounty.gov/414/Recorder-of-Deeds", "data_verified_date": "2026-Q2" }, { "county_name": "Chester County", "county_fips": "42029", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.01, "county_recording_fee_schedule": "Deed: base $94.75 (includes one UPI, up to 4 pages, one notation fee, and 4 names). Additional: $17.00 per extra page, $5.00 per extra name, $20.00 per additional UPI, $2.00 per additional notation. Source: official chesco.org Fee Schedule (Recorder of Deeds), https://www.chesco.org/428/Fee-Schedule. (Note: a 2023 ROD fee brochure listed base $93.75; the live Fee Schedule page is the current authoritative figure at $94.75.)", "county_notes": "Pennsylvania levies a 1% state realty transfer tax; Chester County itself levies NO separate county transfer tax — the Recorder of Deeds only acts as a collection agent. Local transfer tax (municipality + school district) is commonly 1% across the county on top of the state's 1% (typically split 50/50 between buyer and seller per contract). Notable deviations from the standard 1% local rate per chesco.org: Coatesville (the county's only city) total local 2.5%, and Malvern and Tredyffrin at 1.5%. Two separate checks are required at recording (one local/municipal, one state).", "recorder_url": "https://www.chesco.org/169/Recorder-of-Deeds", "data_verified_date": "2026-Q2" }, { "county_name": "Delaware County", "county_fips": "42045", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.015, "county_recording_fee_schedule": "Deed recording (official Recorder of Deeds schedule effective Dec 1, 2025): TOTAL 4-PAGE DEED = $117.25, made up of base fee $38.00 + County Affordable Housing (Ord 99-3) $18.00 + Act 133 & 126 of 2014 (JCS/ATJ & HB 1607/CJEA) $41.25 + County Improvement Fund (Act 32-02) $5.00 + Act 152 (Demolition of Blighted Properties) $15.00. Permits a max of 4 pages, 4 names, 10 folios. Additional pages $4.00 each; each additional name (after 4) $1.00; each additional folio (after 10) $1.00. Mortgage: TOTAL 4-PAGE MTG = $115.25 (base $38 + Affordable Housing $16 + Act 152 $15 + Act 113&126/HB1607 $41.25 + County Improvement $5), +$4/additional page. Satisfaction/Release/Assignment 4-page = $84.25 (+$2/page). Certifications (4 pages) $7.00 (+$1/page). Electronic certified copies $12.50. When recording deeds, three separate checks are required: 1 for recording fee, 1 for state transfer tax, 1 for local transfer tax.", "county_notes": "Pennsylvania levies a 1% state realty transfer tax; Delaware County itself levies NO county-level transfer tax (county=null). The 1% \"local\" transfer tax is set by the municipality + school district, not the county, and is typically split between them. Standard local rate is 1% (so most transactions total 2%: 1% state + 1% local), with official exceptions: Radnor Twp 1.5%, Upper Darby Twp 1.5% (eff. 1/1/2022), Chester City 1.5% (eff. 9/1/2023, split City of Chester + Chester Upland SD), and Upper Providence Twp 2% (so total 3%). Transfer tax is customarily split 50/50 between buyer and seller in PA. city_transfer_tax_rate=0.015 reflects Chester City (the only incorporated city in the county); buyers should verify the specific municipality's combined local rate.", "recorder_url": "https://www.delcopa.gov/recorder-deeds", "data_verified_date": "2026-Q2" }, { "county_name": "Lancaster County", "county_fips": "42071", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.01, "county_recording_fee_schedule": "Deed (and mortgage) recording: $71.25 base for up to 4 pages, plus $2.00 per additional page after 4. The Statement of Value counts as an additional page. Other-document base fees: $59.75 (with JCP fee: assignments, releases, satisfactions, installment sales agreements, easements) and $58.75 (agreements, terminations, modifications, subordinations) for up to 4 pages; miscellaneous (POA, deputations) $18.50. Certification $10; copies $0.25/page. Source: Lancaster County Office of Recorder of Deeds fee schedule (lancasterdeeds.com).", "county_notes": "Lancaster County itself levies NO county real-estate transfer tax. The standard PA realty transfer tax of 2% applies on the value transferred: 1% to the Commonwealth of PA and 1% local, split between the municipality and the school district. In the City of Lancaster the local 1% is shared between the City and the School District of Lancaster (no elevated city rate like Philadelphia/Pittsburgh). By custom the transfer tax is typically split 50/50 between buyer and seller (negotiable). The Recorder of Deeds collects the tax at recording.", "recorder_url": "https://www.lancasterdeeds.com/", "data_verified_date": "2026-Q2" }, { "county_name": "York County", "county_fips": "42133", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.01, "county_recording_fee_schedule": "Deed recording base fee: $86.25 (also applies to Mortgage and Quitclaim Deed), which includes up to 4 pages and 4 names. Additional pages $2.00 each; each name beyond 4 is $0.50; and effective January 1, 2025, add $20.00 for each Parcel Identification Number (UPI) on the document. A separate Realty Transfer Tax Statement of Value form carries a $2 fee. Payment: cash, business check, or personal check (no e-checks); returned checks incur a $50 service fee. Source: York County Recorder of Deeds official Recording Fees page (https://yorkcountypa.gov/561/Recording-Fees).", "county_notes": "Pennsylvania imposes a 1% state Realty Transfer Tax (paid to the Commonwealth via the county Recorder of Deeds). York County itself levies NO separate county-level transfer tax (county_transfer_tax_rate = null) — the Recorder only acts as a collection agent. The \"local\" transfer tax is set by the municipality and school district, not the county, and across York County the standard combined local rate is 1% (so most transactions total 2%: 1% state + 1% local). The City of York (the county's only incorporated city) follows the standard 1% local rate, split between the City and the York City School District; city_transfer_tax_rate = 0.01 reflects this. PA law does not stipulate who pays, so buyer and seller customarily split the transfer tax 50/50 by contract, though both grantor and grantee are jointly and severally liable. Buyers should verify the specific municipality's combined local rate, as a few PA municipalities deviate above 1%.", "recorder_url": "https://yorkcountypa.gov/539/Recorder-of-Deeds", "data_verified_date": "2026-Q2" }, { "county_name": "Berks County", "county_fips": "42011", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.04, "county_recording_fee_schedule": "Deed recording: $82.00 base fee (up to 4 pages, includes 1 tax parcel/UPI), each additional page $4.00, each additional tax parcel $10.00. Power of attorney/miscellaneous instruments: $45.00 base (up to 4 pages), $4.00 each additional page. Statement of Value form counts as an additional page. +$1.00 per name when indexing exceeds 15 names; $5.00 rejection fee. Source: Berks County Recorder of Deeds Fee Schedule (revised, effective 11/14/2025).", "county_notes": "Pennsylvania has NO county-level realty transfer tax (county_transfer_tax_rate = null). PA Realty Transfer Tax = 2% total on the value conveyed (or assessed value x Common Level Ratio, whichever is higher): 1% state (remitted to PA Dept of Revenue) + 1% local, the local 1% split between the municipality and the school district. This local ~1% belongs in city_transfer_tax_rate per the spec. EXCEPTION — City of Reading (the county seat) levies a 4% local realty transfer tax, so total in Reading = 5% (4% local + 1% state); city_transfer_tax_rate is set to 0.04 to reflect the major city. All other Berks municipalities use the standard 1% local (2% total). Transfer tax is collected by the Recorder of Deeds at recording. PA does not stipulate who pays — by custom buyer and seller split it 50/50 (commonly each pays half of the 2%), though negotiable. Recording fees are typically paid by the buyer. UPI/tax parcel certification embedded in deed fee ($10/additional parcel).", "recorder_url": "https://www.berkspa.gov/departments/recorder-of-deeds/fee-schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Lehigh County", "county_fips": "42077", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.015, "county_recording_fee_schedule": "Deed (all types): $80.25 base fee, which includes a maximum of 4 pages, 4 names, and 1 PIN certification. Additional page: $2.00 each; additional name: $0.50 each; additional PIN: $10.00 each. (Lehigh County Recorder of Deeds Fee Schedule, effective 12/1/2025.) Mortgage: $81.25; Satisfaction piece: $71.75. eRecording available via Simplifile, CSC, ePN.", "county_notes": "Pennsylvania levies NO county-level realty transfer tax. The PA state realty transfer tax is 1% of consideration. Local realty transfer tax (split between the municipality and the school district) is levied on top of the state 1%. In most of Lehigh County the local rate is 1% (0.5% municipality + 0.5% school) for a 2% combined total. In the City of Allentown, effective January 1, 2026, the local portion increased to 1.5% (city portion raised from 1% to 1.5% by City Council vote on Dec 3, 2025), bringing the Allentown combined total to 2.5% (1% state + 1.5% local). The city_transfer_tax_rate field reflects Allentown's local (municipality+school) portion = 1.5% = 0.015. By PA custom, realty transfer tax is typically split 50/50 between buyer and seller (negotiable in the sales contract). Recording fees are customarily paid by the buyer.", "recorder_url": "https://www.lehighcounty.org/Departments/Clerk-of-Judicial-Records/Recorder-of-Deeds/Fee-Schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Dauphin County", "county_fips": "42043", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.01, "county_recording_fee_schedule": "Deed base fee: $86.75 (includes first 4 pages and the $15.00 Act 152 blight-demolition surcharge applied to all deeds). Each additional page over 4: $2.00/page. Documents with 10 or more names to be indexed: $0.50 per name over 9. Unified Parcel Identifier (UPI/PIN): $20.00 per parcel. Source: Dauphin County Recorder of Deeds official fee schedule.", "county_notes": "Pennsylvania has NO county-level realty transfer tax in Dauphin County (county_transfer_tax_rate = null). Total realty transfer tax in the City of Harrisburg / Dauphin County is 2% of consideration, split: PA Commonwealth (Dept. of Revenue) 1% (state-level), local municipality 0.5%, and school district 0.5%. The combined municipal + school portion (~1%) is captured in city_transfer_tax_rate (0.01); note the local 1% applies in Harrisburg and many Dauphin municipalities but rates can vary by municipality/school district, so confirm per municipality. Tax is collected at settlement by the Dauphin County Recorder of Deeds. Who pays: by PA custom the transfer tax is typically split 50/50 between buyer and seller (negotiable). Quirk: Act 152 / Resolution 2016-36 adds a $15.00 blight-demolition fee to every deed and mortgage (already included in the $86.75 deed base fee). Base deed fee is uniform across all municipalities including Harrisburg City as of 3/1/2017.", "recorder_url": "https://www.dauphincounty.gov/government/publicly-elected-officials/recorder-of-deeds", "data_verified_date": "2026-Q2" }, { "county_name": "Westmoreland County", "county_fips": "42129", "county_transfer_tax_rate": null, "city_transfer_tax_rate": 0.015, "county_recording_fee_schedule": "Standard deed recording fee: $110.25 base (includes 4 names, 4 pages, 1 tax map number, 1 UPI). Additional charges: +$2.00 per extra page beyond 4; +$0.50 per extra name beyond 4; +$0.50 per extra tax map number; +$20.00 per extra UPI. All recording fees and realty transfer taxes are due and collected at time of recording. Source: official Westmoreland County Recorder of Deeds Fee Schedule (westmorelandcountypa.gov/152/Fee-Schedule).", "county_notes": "Pennsylvania has NO county-level realty transfer tax. The state imposes a 1% (0.01) realty transfer tax (state-level, not county). Localities additionally impose their own local realty transfer tax, split between municipality and school district. In Westmoreland County the typical/standard local rate is 1.0% (0.5% municipality + 0.5% school district), making the common total 2.0% (1% state + 1% local). City-level quirks: City of Greensburg (county seat) levies 1.5% local (total 2.5% with state); Municipality of Murrysville raised its rate effective 1/1/2022 to a 1.5% local total (1% municipal + 0.5% school), total 2.5% with state. Local rate therefore varies by municipality/school district within the county — verify exact location. Who pays: grantor and grantee are jointly and severally liable under PA law; by PA custom, buyer and seller typically split the transfer tax 50/50. city_transfer_tax_rate reflects the county seat (Greensburg) local rate of 1.5%; the most common local rate elsewhere in the county is 1.0%.", "recorder_url": "https://www.westmorelandcountypa.gov/146/Recorder-of-Deeds", "data_verified_date": "2026-Q2" } ] }, { "state_code": "WA", "state_name": "Washington", "transfer_tax_rate_state": 0.0128, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Washington's Real Estate Excise Tax (REET) is graduated by price: roughly 1.10% up to $525k, 1.28% from $525k to $1.525M, 2.75% from $1.525M to $3.025M, and 3.00% above $3.025M (state portion), plus a local REET of 0.25%–0.50%. The seller pays. Washington has no state income tax, but REET is a meaningful closing cost.", "recording_fee_deed_typical_usd": 200, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1500, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "RCW 82.45 (Excise tax on real estate sales)", "source_url": "https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "King County (Seattle)", "county_fips": "53033", "county_transfer_tax_rate": 0.0128, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Graduated state REET plus a local REET of 0.50% in most King County jurisdictions (Seattle included). Recording fee is a flat per-document charge regardless of page count.", "county_notes": "Seller pays. King County's local REET is at the high end (0.50%).", "recorder_url": "https://kingcounty.gov/en/dept/executive-services/governance-leadership/recorders-office", "source_url": "https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax", "data_verified_date": "2026-Q2" }, { "county_name": "Pierce County", "county_fips": "53053", "county_transfer_tax_rate": 0.005, "city_transfer_tax_rate": 0.005, "county_recording_fee_schedule": "Standard document/deed first page: $303.50; Deed of Trust first page: $304.50; each additional page: $1.00. Non-standard (non-conforming margins/font) document: +$50.00. (Statewide $100 increase effective Jan 1, 2024; HB 1858 raised assignment/appointment/resignation/substitution recordings to $301.00 first page effective July 27, 2025.)", "county_notes": "Washington's Real Estate Excise Tax (REET, paid by SELLER) has a STATE graduated portion (1.1% up to $525k; 1.28% $525k-$1.525M; 2.75% $1.525M-$3.025M; 3.0% above $3.025M) PLUS a LOCAL REET levied under RCW 82.46. Unincorporated Pierce County local REET = 0.50%; all incorporated cities including Tacoma are also 0.50% (Eatonville is the lone outlier at 0.25%). The local rate is a single combined county-or-city rate (city rate applies in lieu of, not on top of, the county rate), so total REET for a typical sale = state graduated + 0.50%. Recording fees are paid by the party recording (typically buyer).", "recorder_url": "https://www.piercecountywa.gov/2243/Recording-Excise-and-Map-Fees", "data_verified_date": "2026-Q2" }, { "county_name": "Snohomish County", "county_fips": "53061", "county_transfer_tax_rate": 0.005, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Standard recorded document: $303.50 first page + $1.00 each additional page. Deed of Trust: $304.50 first page + $1.00 each additional page. Each additional title/transaction/reference number: $303.50. Emergency non-standard cover sheet: $50.00 (added if margins not met). Source: Snohomish County Auditor Schedule of Fees, effective July 27, 2025. Recording fees are set by WA State Legislature (RCW 36.18 & 36.22).", "county_notes": "Washington imposes a graduated STATE Real Estate Excise Tax (REET) of 1.1%-3.0% on the selling price; on top of that, Snohomish County levies a LOCAL REET of 0.50% (the combined RCW 82.46 first + second 0.25% quarter taxes), which applies countywide including unincorporated areas and every major city (Everett, Lynnwood, Marysville, Edmonds, Lake Stevens, Mukilteo, Bothell-in-Snohomish, Mill Creek, etc.) — only the town of Darrington is lower at 0.25%. REET is customarily paid by the SELLER. The 0.50% is the city/county portion and is not stacked further at the city level, so no separate city transfer tax. The state graduated REET is not captured in county_transfer_tax_rate (that field reflects only the county/local add-on).", "recorder_url": "https://snohomishcountywa.gov/278/Recording", "data_verified_date": "2026-Q2" }, { "county_name": "Spokane County", "county_fips": "53063", "county_transfer_tax_rate": 0.005, "city_transfer_tax_rate": 0.005, "county_recording_fee_schedule": "Standard recorded document (e.g., deed): $303.50 first page, $1.00 each additional page (effective July 27, 2025). Non-standard documents: +$50.00 fee plus signed cover sheet in addition to normal recording fees. Fees set by WA State Legislature per RCW 36.18 and 36.22. Source: Spokane County Auditor Recording/Filing & Fee Schedule.", "county_notes": "WA has no traditional transfer/deed-stamp tax; instead it levies a Real Estate Excise Tax (REET) on the sale, customarily PAID BY THE SELLER. REET = STATE graduated portion + LOCAL portion. STATE portion (state-level, not county): graduated by selling price — 1.1% up to $525,000; 1.28% $525,000.01–$1,525,000; 2.75% $1,525,000.01–$3,025,000; 3.0% above $3,025,000 (thresholds in effect through 12/31/2026). LOCAL REET portion is imposed by the county/city and is the county-level moat data: Spokane County is uniformly 0.50% (0.005) — Spokane County Unincorporated 0.50%, City of Spokane 0.50%, Spokane Valley 0.50%, Liberty Lake 0.50%, Airway Heights/Cheney/Deer Park/Millwood/Medical Lake 0.50%. (A few small towns differ: Fairfield/Latah/Rockford/Spangle 0.25%, Waverly 0.00%.) So the 0.50% local surcharge applies in all population centers (county_transfer_tax_rate and city_transfer_tax_rate both = 0.005). Total seller REET on a typical home = state graduated rate + 0.50% local. Recording fees are buyer-side closing costs. Deed recording effected by the Spokane County Auditor.", "recorder_url": "https://www.spokanecounty.gov/306/Filing-Fee-Schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Thurston County", "county_fips": "53067", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Effective July 27, 2025 (official Thurston County Auditor fee schedule). Standard document (e.g., deed): $303.50 first page, $1.00 each additional page. Deed of Trust: $304.50 first page, $1.00 each additional page. Assignment of Deed of Trust / Substitution of Trustee: $301.00 first page. Maps/surveys/plats (24\"x18\"): $423.50 first page, $5.00 each additional. Emergency Non-Standard cover sheet adds $50.00 + $1.00. Certified copies: $3.00 first page, $1.00 each additional; non-certified copies $1.00/page. Credit card service fee $2.00 or 2.35%, whichever is higher. (Note: the ~$303.50 standard first-page fee includes the WA state recording surcharges bundled into the auditor's posted rate.)", "county_notes": "Washington has NO county-level transfer/deed tax. The transfer levy is the Washington state Real Estate Excise Tax (REET), a graduated STATE tax (1.1% up to $525k; 1.28% $525k-$1.525M; 2.75% $1.525M-$3.025M; 3.0% above $3.025M for 2025) — counted as state, so county_transfer_tax_rate = null per rules. There is an optional LOCAL REET that funds the same graduated structure: Thurston County unincorporated levies 0.50% (REET 1 0.25% + REET 2 0.25% under GMA), and cities (Olympia, Lacey, Tumwater) also impose local REET; this local portion is treated as part of WA's REET framework, not a separate county/city ad-valorem transfer tax, so city_transfer_tax_rate left null. REET is customarily paid by the SELLER. Recording fees are typically paid by the buyer. WA also has a state Technology/recording surcharge (RCW 36.22.179/.1791) bundled into the auditor's posted first-page fee.", "recorder_url": "https://www.thurstoncountywa.gov/departments/auditor/recording-services/document-recording-copying-and-fees", "data_verified_date": "2026-Q2" } ] }, { "state_code": "TX", "state_name": "Texas", "transfer_tax_rate_state": null, "transfer_tax_paid_by": "negotiable", "transfer_tax_notes": "Texas is one of a handful of states with NO real-estate transfer tax — there is no deed stamp or excise tax on the sale price. Title insurance, however, uses promulgated (state-set) rates, so the owner's-policy premium is identical at every title company; you cannot shop the premium itself. Texas also has no state income tax.", "recording_fee_deed_typical_usd": 30, "recording_fee_method": "per_page", "title_insurance_method": "promulgated", "title_rate_per_1000_usd": 5.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1500, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 3, "statute_citation": "Tex. Ins. Code Title 11 (promulgated title rates); no transfer-tax statute exists", "source_url": "https://www.tdi.texas.gov/title/titlem5.html", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Harris County (Houston)", "county_fips": "48201", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "No transfer tax. Deed recording is charged per page (first page ~$26, additional pages ~$4). Title insurance premiums are state-promulgated and identical everywhere.", "county_notes": "No transfer tax in Texas — only recording fees and title insurance.", "recorder_url": "https://www.cclerk.hctx.net/", "source_url": "https://www.tdi.texas.gov/title/titlem5.html", "data_verified_date": "2026-Q2" }, { "county_name": "Tarrant County", "county_fips": "48439", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Official Public Records recording fee (effective 01/01/2024): $20.00 for the first page and $4.00 for each additional page for most documents (e.g., a deed). Front-and-back printing counts as 2 pages. Special items: state lien $12; federal lien $25; release of federal lien $25; plats $65 (24\"x36\") or $50 (18\"x24\") plus $4 per additional plat page; real estate UCC filing $30 (one debtor, standard form) or $45 (with attachment), plus $5 per additional debtor and $4 per additional page.", "county_notes": "Texas levies NO real estate transfer/documentary/stamp tax at the state, county, or city level — Texas is one of the few states with no transfer tax of any kind, and the Tax Code does not authorize local transfer taxes (so Fort Worth, Arlington, and other Tarrant cities have none). Buyer/seller costs at closing are primarily title insurance (premiums are state-regulated/promulgated; seller customarily pays the owner's title policy), recording fees, and escrow/closing fees, which are negotiable. The deed recording fee itself is small ($20 first page).", "recorder_url": "https://www.tarrantcountytx.gov/en/county-clerk/real-estate-records/fee-schedules.html", "data_verified_date": "2026-Q2" }, { "county_name": "Dallas County", "county_fips": "48113", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording: $26.00 for the first page and $4.00 for each additional page (any information on the back of a page is charged as a full additional page at $4.00). Specialty documents (e.g., plats, certain instruments) vary per the official Recording Fee Schedule. Filed with the Dallas County Clerk, Recording Division, 500 Elm Street, Suite 2100, Dallas, TX 75202.", "county_notes": "Texas levies NO real estate transfer/documentary/excise tax at the state, county, or city level — the Texas Constitution (Art. 8, Sec. 29, effective Jan 1, 2016) bars any government from imposing a transfer tax on conveyance of fee-simple title, so neither Dallas County nor cities like Dallas, Irving, Garland, or Mesquite can levy one. The only deed-related cost at closing is the County Clerk recording fee, customarily paid by the buyer; sellers in Texas typically pay the owner's title insurance policy (the largest title cost) per common North Texas custom, though all fees are negotiable in the contract.", "recorder_url": "https://www.dallascounty.org/government/county-clerk/recording/", "data_verified_date": "2026-Q2" }, { "county_name": "Bexar County", "county_fips": "48029", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording fee per the official Bexar County Clerk schedule (effective Jan 1, 2024): $25.00 for the first page and $4.00 for each additional page. The $25 first-page fee breaks down as $5.00 recording fee + $10.00 records archive fee + $10.00 records management fee. No general housing-trust surcharge applies; specialized instruments differ (e.g., plat/Mylar recordings $81.00, federal tax liens $30.00).", "county_notes": "Texas levies NO real estate transfer/documentary/stamp tax at the state, county, or city level, and the state constitution (reinforced by 2025 Prop 8) bars transfer taxes — so neither Bexar County nor the City of San Antonio imposes one. Recording/document fees are nominal and customarily paid by the party filing the deed, typically the title company on the seller's or buyer's behalf per the contract; title insurance premiums (set by the Texas Dept. of Insurance) are the major title-related closing cost, with the owner's policy customarily paid by the seller in this region.", "recorder_url": "https://www.bexar.org/2951/Real-Property-Recording-Fees", "data_verified_date": "2026-Q2" }, { "county_name": "Travis County", "county_fips": "48453", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/real property recording: $25.00 for the first page, $4.00 for each additional page. The last page must have at least 3 inches of blank space at the bottom or an additional page fee applies. Extra names indexed beyond 5 are $0.25 per name. Non-standard/non-compliant documents incur a penalty of $3.00 first page + $2.00 each additional page; a deed missing the grantee's mailing address is charged $20.00 or twice the recording fee, whichever is greater. (Credit-card transactions add a $3 fee under $100 or 3% for $100+.)", "county_notes": "Texas levies NO state, county, or city real estate transfer/documentary tax — they are prohibited by the Texas Constitution (Art. VIII Sec. 29), so even the City of Austin (the major city in Travis County) imposes none. Closing costs here are recording fees plus title insurance (premiums are state-regulated/promulgated by the TX Dept. of Insurance); by local custom the seller typically pays the owner's title policy and the buyer pays for lender's policy and recording of the deed of trust, though this is negotiable.", "recorder_url": "https://countyclerk.traviscountytx.gov/departments/recording/fee-information/", "data_verified_date": "2026-Q2" }, { "county_name": "Collin County", "county_fips": "48085", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Collin County Clerk records real property documents (deeds) at $25.00 for the first page (this all-in figure already includes the state-mandated records-management and records-archive surcharges) and $4.00 for each additional page. Add $0.25 for each name to be indexed in excess of 5 names. A required 4-inch margin at the bottom of the last page (or any marking on a page's back side) counts as an extra page. Example totals: 1 page $25, 2 pages $29, 3 pages $33, 5 pages $40. Certified copies $5.00 plus $1.00/page; standard copies $1.00/page. (Some local-attorney references quote $26 first page; the $25 figure is the all-surcharges-included amount.)", "county_notes": "No transfer tax at any level: Texas constitutionally prohibits real-estate transfer taxes (2015 Proposition 1, effective 2016), barring both the state and all counties/cities — so Collin County and its major cities (Plano, McKinney, Frisco, Allen) levy none. The only document cost at closing is the per-page recording fee paid to the County Clerk; recording of the deed/instruments is customarily paid by the buyer (or split per contract), and title/escrow services are typically handled by a title company per Texas custom.", "recorder_url": "https://www.collincountytx.gov/County-Clerk/land-recordings", "data_verified_date": "2026-Q2" }, { "county_name": "Hidalgo County", "county_fips": "48215", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deeds and instruments recorded in the Official Public Records: $35 for the first page and $4 for each additional page. Indexed names in excess of 5 are $0.25 each. If the grantee's mailing address is not on the document, a fee of $25 (or twice the regular filing fee, whichever is greater) applies. Copies are $1.00/page; certification $5.00/document. (Per SB 1612, the prior $36 first-page fee was reduced to $35.)", "county_notes": "Texas levies NO real estate transfer/excise tax at the state, county, or city level (Texas is constitutionally prohibited from real estate transfer taxes), so county and city transfer tax are null. Buyers typically pay the deed recording fee; there are no documentary stamp taxes. Major cities in the county (McAllen, Edinburg, Mission, Pharr) do not levy their own transfer tax.", "recorder_url": "https://www.hidalgocounty.us/1374/County-Clerks-Fee-Schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Denton County", "county_fips": "48121", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deeds/real property documents: approximately $25.13 for the first page (includes Records Management & Preservation Fee, Courthouse Security Fee, Records Archive Fee, and statutory recording fee) plus a required Recording Information Page ($4) and $4 for each additional page; $0.25 for each additional name to be indexed in excess of 5. Practitioner summaries often state this as ~$26 first page (bundling the recording-information page) + $4/additional page. Certified copies: $5 clerk's certificate + $1/page. Source: Denton County Clerk Real Property Recording Fee Schedule (dentoncounty.gov/322).", "county_notes": "Texas constitutionally prohibits real estate transfer/excise taxes (statewide Proposition 1, approved 2015), so there is NO state, county, or city transfer tax in Denton County or any of its cities (Denton, Lewisville, Flower Mound, Frisco, Carrollton, Little Elm). Closing costs are limited to flat recording fees plus title/escrow charges. The deed recording fee is a flat per-document/per-page fee, not value-based; payment of recording fees is typically negotiated but commonly paid by the party recording (buyer for the deed).", "recorder_url": "https://www.dentoncounty.gov/322/Real-Property-Recording-Fee-Schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Fort Bend County", "county_fips": "48157", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/real property recording: $15.00 first page ($5.00 statutory under LGC 118.011 + $10.00 Records Management); $4.00 each additional page (LGC 118.011(a)(1)); $0.25 each additional name indexed over 5. Source: official Fort Bend County Clerk OPR Fee Schedule effective Jan 1, 2024.", "county_notes": "Texas constitutionally prohibits real estate transfer/excise taxes, so there is NO county or city transfer tax in Fort Bend County — only recording fees apply. Buyer/seller per contract pays the flat recording fee; a standard short deed typically runs ~$15-30 total. No major-city (Sugar Land, Missouri City, Katy, Richmond) transfer tax exists. Watch for the grantee-address penalty fee under Property Code 11.003.", "recorder_url": "https://www.fortbendcountytx.gov/government/departments/county-clerk/fees", "data_verified_date": "2026-Q2" }, { "county_name": "El Paso County", "county_fips": "48141", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/real-property recording: $25.00 for the first page (Records Archive $10 + Records Management & Preservation $10 + Recording $5, per Local Gov't Code 118.011/118.001), plus $4.00 for each additional page per document, plus $0.25 per grantor/grantee name after the first 5 names indexed. Certified copy: $5.00 certification + $1.00/page. (Fees reflect the HB 1612 reduction effective Jan 1, 2024.)", "county_notes": "Texas levies NO real estate transfer/excise tax at any level — the state constitution (Art. VIII, Sec. 29, adopted 2015/effective 2016) prohibits transfer taxes on real property, so neither El Paso County nor the City of El Paso imposes one (county and city transfer tax = null). Buyer/seller closing costs are allocated by contract; recording fees for the deed are typically paid by the buyer. Only the flat per-document/per-page recording fee applies; there are no stamp taxes.", "recorder_url": "https://www.epcountytx.gov/204/County-Clerk", "data_verified_date": "2026-Q2" }, { "county_name": "Montgomery County", "county_fips": "48339", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Real property (deed) recording per official Montgomery County Clerk schedule (updated Jan 1, 2025): first page TOTAL $25 = $5 recording fee + $10 records management + $10 records archive fee (Loc. Gov't Code 118.011); each additional page $4; each 8.5\"x14\" attachment/rider $4; $0.25 per name indexed in excess of 5 names; $25 penalty fee for no grantee's address on a deed. Plain copies $1/page; certified copies $5/document set.", "county_notes": "Texas levies NO real estate transfer/excise tax at the state, county, or city level — a transfer tax is constitutionally prohibited (2016 amendment from 2015 Proposition 1), so both county and city transfer tax are null. The only deed-related government charge at closing is the county clerk recording fee ($25 first page + $4/additional page). Recording fees are customarily paid by the buyer in Texas.", "recorder_url": "https://www.mctx.org/departments/departments_a_-_c/county_clerk/recording_and_research.php", "data_verified_date": "2026-Q2" }, { "county_name": "Williamson County", "county_fips": "48491", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed (real property) recording, per official Williamson County Clerk schedule effective 1-1-2024: First page = $25.00 total (composed of $5 filing/recording fee incl. indexing + $10 Records Management & Preservation Fee + $10 Archive Fee). Each additional page = $4.00. Each name indexed over the first five = $0.25/name. Missing grantee mailing address (Tex. Property Code 11.003) = $25. Illegible/non-conforming page may be returned at twice the page fee (Local Gov. Code 191.007(h)). Plat (1st page) = $95, additional plat pages $75/page. Copies $1/page; certified copies $1/page + $5 certification. Authority: Texas Local Government Code Chap. 118.011.", "county_notes": "No transfer/excise tax — Texas has no state real estate transfer tax (constitutionally prohibited via Tex. Const. Art. 8, Sec. 29 since 2016) and Williamson County levies none; no Williamson County city (Round Rock, Georgetown, Cedar Park, Leander) imposes one either. Buyer customarily pays deed/mortgage recording fees at closing; recording fees are flat per-document (not price-based). Williamson County Clerk: Nancy E. Rister.", "recorder_url": "https://www.wilcotx.gov/countyclerk", "data_verified_date": "2026-Q2" }, { "county_name": "Brazoria County", "county_fips": "48039", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/real property recording: $25.00 for the first page (includes all surcharges), $4.00 for each additional page, $0.25 for each additional name to be indexed in excess of 5. (Federal tax lien/release: $30.00; state tax lien/release: $15.00 first page.) Texas Property Code requires a grantee's mailing address on the conveyance; if omitted, a penalty filing fee equal to the greater of twice the statutory filing fee or $25 applies.", "county_notes": "Texas levies NO real-estate transfer/excise/documentary tax at any level — the Texas Constitution (Art. 8, Sec. 29, effective Jan 1, 2016 via 2015 Prop 1) prohibits transfer taxes on conveyances of fee simple title. Neither Brazoria County nor cities within it (e.g., Pearland, Lake Jackson, Angleton) impose one. The only government cost on the transfer itself is the county clerk recording fee; recording fees are customarily paid by the buyer per standard Texas closing custom (negotiable).", "recorder_url": "https://www.brazoriacountyclerktx.gov/departments/recording-department/recording-vitals-fees", "data_verified_date": "2026-Q2" }, { "county_name": "Galveston County", "county_fips": "48167", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/real property recording: $25.00 first page (includes all statutory surcharges), $4.00 each additional page, plus $0.25 for each additional name to be indexed in excess of 5. State tax lien/release $15 first page; federal tax lien/release $30. Non-certified copies $1.00/page; certification $5.00 per document. Recorded by the Galveston County Clerk (Justice Center, 600 59th St, Suite 2001, Galveston, TX 77551).", "county_notes": "Texas levies NO real-estate transfer/excise tax at the state, county, or city level — the Texas Constitution (Art. VIII, Sec. 29, added Nov 3, 2015) prohibits any transfer tax on a transaction conveying fee simple title to real property, so neither Galveston County nor the City of Galveston/League City imposes one. Closing-side recording costs are the County Clerk recording fees only; who pays recording fees is negotiable but typically allocated per the sales contract. Galveston County uses a flat per-page recording fee, not a price-based stamp/excise tax.", "recorder_url": "https://www.galvestoncountytx.gov/our-county/county-clerk/real-property", "data_verified_date": "2026-Q2" }, { "county_name": "Bell County", "county_fips": "48027", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/real property recording: first page $10.00 ($5.00 filing + $5.00 records management); each additional page $4.00 (per the official page-by-page table, e.g., 2 pages $14.00, 3 pages $18.00, 4 pages $22.00, 5 pages $26.00, up to 50 pages $206.00). Additional $0.25 for each name in excess of five names indexed (effective 1/1/2015). Other fees (effective 1/1/2024): Federal Lien Search $10.00 per name; Plain copies $1.00 per page; Certified copies $1.00 plus $1.00 per page. Out-of-state personal checks not accepted; no e-recording available. Source: Bell County Clerk Real Estate fees page.", "county_notes": "Texas has NO real estate transfer/excise tax at the state, county, or city level — a state transfer tax was constitutionally prohibited by a 2015 amendment (Texas Constitution Art. VIII, Sec. 29, effective Jan 1, 2016). Therefore county_transfer_tax_rate and city_transfer_tax_rate are both null. The only government cost to transfer/record title in Bell County is the County Clerk recording fee (above), customarily paid by the buyer at closing (negotiable; often handled via the title company). Killeen and Temple are the major cities in Bell County and levy no municipal transfer tax. Recording is handled by the Bell County County Clerk (Recording Department), 1201 Huey Rd / PO Box 480, Belton, TX 76513; phone (254) 933-5171; deed.recording@bellcounty.texas.gov.", "recorder_url": "https://www.bellcountytx.com/county_government/county_clerk/real_estate.php", "data_verified_date": "2026-Q2" }, { "county_name": "McLennan County", "county_fips": "48309", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording fee (Official Public Records): $15.00 for the 1st page + $4.00 for each additional page. Additional $0.25 fee for each grantor/grantee in excess of five per document. Attachments/riders: $4.00 (one rider per page; second rider on same page $8.00). Pages exceeding 8.5 x 14 require double fee per page. PENALTY: $25.00 added if grantee's mailing address is omitted on a deed or deed of trust. Source: McLennan County Clerk Recording Fee Schedule, effective 01-01-2024 (official mclennan.gov PDF).", "county_notes": "Texas has NO real estate transfer/excise/deed tax at the state, county, or city level. The Texas Constitution (Art. VIII Sec. 29, adopted Nov 2015) prohibits the imposition of any new real estate transfer tax. Therefore county_transfer_tax_rate = null and city_transfer_tax_rate = null (Waco, the major city/county seat, levies none). The only county-level cost at closing is the County Clerk recording fee. WHO PAYS: by custom in Texas the seller pays for the deed preparation and the buyer typically pays the deed recording fee, though this is negotiable per contract (TREC one-to-four family contract leaves recording costs to the party incurring them). Quirks: $25 penalty fee if grantee mailing address is missing on a deed/deed of trust; $0.25 per name over five grantors/grantees. NOTE on data hygiene: third-party sites (deedclaim, deeds.com, levelset) list the first page as $16 or $26 — those figures are stale/inflated; the official county PDF (eff. 2024-01-01) states $15 first page + $4 each additional. County Clerk office: 215 N 5th Street, Room 223 (A&B), Waco, TX 76701; phone 254-757-5078.", "recorder_url": "https://www.mclennan.gov/166/County-Clerk", "data_verified_date": "2026-Q2" }, { "county_name": "Nueces County", "county_fips": "48355", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/real property recording: $20.00 for the first page, $4.00 per additional page (per the Nueces County Clerk Filing Fee Schedule, effective Jan 1, 2024; SB 1612 repealed the prior $1.00 document filing fee). Example: 3-page deed = $28.00. Note: one third-party aggregator listed $29 first page / $5 additional, but the official-derived schedule reflects the $20/$4 statutory structure common to TX counties — confirm exact current amount with the County Clerk before relying on it for a quote.", "county_notes": "Texas levies NO real estate transfer/excise/conveyance tax at the state, county, or city level — it is one of a small number of states with no transfer tax. Nueces County (county seat & major city: Corpus Christi) charges only standard deed recording fees; Corpus Christi has no municipal transfer tax (Texas does not authorize local real estate transfer taxes). Closing-cost side: buyer typically pays recording fees on the deed and any deed of trust; seller customarily pays owner's title insurance (premium rates are promulgated/regulated statewide by the Texas Department of Insurance, not set by county). No doc-stamp tax exists in TX. So county_transfer_tax_rate and city_transfer_tax_rate are both null by law, not by data gap.", "recorder_url": "https://www.nuecesco.com/county-services/county-clerk/filing-department/filing-fee-schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Lubbock County", "county_fips": "48303", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/real property recording (Lubbock County Clerk fee schedule, effective 1/1/2024): $25.00 for the first page of a real property record (includes all statutory surcharges — records management, archive, courthouse security), $4.00 for each additional page, and $0.25 for each additional name to be indexed in excess of 5. Tiered example: 1 page = $25.00, up to 5 pages = $40.00.", "county_notes": "Texas levies NO real-estate transfer/excise tax at the state, county, OR city level — the Texas Constitution (Art. VIII, since the 2016 amendment) prohibits any real-property transfer tax, so Lubbock County and the City of Lubbock cannot and do not impose one. The only mandatory governmental cost at closing tied to the deed is the County Clerk recording fee (see schedule). By custom in Texas, recording fees for the warranty deed are typically paid by the buyer, while the seller pays recording costs to clear/release existing liens; this is negotiable per the sales contract. No documentary stamp tax exists (unlike FL). Title insurance premiums in TX are state-regulated (set by the TX Dept. of Insurance), not a county item.", "recorder_url": "https://www.lubbockcounty.gov/egov/documents/1702477408_3939.pdf", "data_verified_date": "2026-Q2" }, { "county_name": "Webb County", "county_fips": "48479", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/real property recording (Webb County Clerk): $25.00 for the first page (includes all surcharges) + $4.00 each additional page. So 1pg=$25, 2pg=$29, 3pg=$33, 4pg=$37, 5pg=$41. Plus $0.25 for each additional name to be indexed in excess of 5. Federal tax lien/release = $30.00; state tax lien/release = $15.00. Source: Webb County Clerk Fee Schedule (webbcountytx.gov), corroborated by Deeds.com.", "county_notes": "Texas levies NO real estate transfer/excise/documentary stamp tax at the state, county, or city level — one of a handful of no-transfer-tax states. Therefore county_transfer_tax_rate = null and city_transfer_tax_rate = null (Laredo, the county seat and largest city, has no municipal transfer tax). The only government cost at closing in Webb County is the flat per-page recording fee charged by the County Clerk (Margie Ramirez Ibarra). Who pays: by custom in Texas, the seller typically pays for the owner's title policy and the buyer/borrower pays recording fees on the deed and deed of trust, though all closing costs are negotiable in the purchase contract. No graduated REET (that's Washington), no county doc tax. County seat: Laredo; Clerk office at 1110 Victoria St., Suite 201, Laredo, TX 78040.", "recorder_url": "https://www.webbcountytx.gov/CountyClerk/", "data_verified_date": "2026-Q2" }, { "county_name": "Jefferson County", "county_fips": "48245", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Official Public Records (deeds, releases, assignments, liens, etc.), per Jefferson County Clerk fee schedule effective 01/01/2026: First page $25.00 total (Clerk Filing Fee $5.00 [LGC 118.011(a)(2)(A)] + Records Management Fee $10.00 [LGC 118.011(b)(2)] + Records Archive Fee $10.00 [LGC 118.011(f)]). Each additional page or part of a page with visible marks: $4.00 [LGC 118.011(a)(2)(B)]. Each 8.5x14 attachment/rider: $4.00 [LGC 118.011(a)(2)(C)]. Additional name indexed beyond 5: $0.25 each [LGC 118.011(a)(2)(D)]. Penalty fees: missing grantee mailing address +$25.00 [TPC 11.003]; missing identifying heading at top of first page = 2x page fee [LGC 191.007]; missing typed/printed names under each signature = 2x page fee [LGC 191.007]. Federal tax lien/notice/release filing: $30.00. Plat map filing (first map): $20.00. Certified copies: $5.00 certificate fee + $1.00/page. Non-certified copies: $1.00/page.", "county_notes": "TEXAS HAS NO REAL ESTATE TRANSFER/EXCISE TAX at the state, county, or municipal level — no doc-stamp tax. The official Jefferson County Clerk fee schedule (effective 2026-01-01) lists only statutory recording/filing fees with statutory references; there is no conveyance, excise, or transfer tax line item. Texas Local Government Code does not authorize counties or home-rule cities (including Beaumont, the county seat and largest city) to levy a real estate transfer tax. WHO PAYS: Recording fees are paid at closing; by Texas custom the buyer typically pays deed recording fees (the seller pays to record the release of their own existing lien/mortgage), though this is negotiable per contract. County Clerk: Roxanne Acosta-Hellberg, Jefferson County Clerk, 1085 Pearl Street, PO Box 1151, Beaumont, TX 77704. Note: the 2025 Texas Proposition 8 constitutional amendment further prohibits any future state death/inheritance transfer tax, reinforcing TX's no-transfer-tax posture (unrelated to ordinary sale recording).", "recorder_url": "https://jeffersoncountytx.gov/cclerk/Recording/Fees", "data_verified_date": "2026-Q2" }, { "county_name": "Cameron County", "county_fips": "48061", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed (Real Property Recording): $36.00 first page + $4.00 each additional page. Additional name to index over 5 = $0.25; missing grantee address penalty = $25.00; missing document title = $5.00; illegible page = double the page fee; certified copy = $5.00 certification + $1.00/page. Source: official Cameron County Clerk Official Records Fee Schedule (effective Jan 1, 2020 / Jan 1, 2022).", "county_notes": "Texas levies NO real estate transfer/excise/conveyance tax at the state, county, OR municipal level — Cameron County has no transfer tax (county_transfer_tax_rate = null), and Brownsville (largest city) has no city transfer tax (city_transfer_tax_rate = null). Closing-cost recording fees are paid per the statutory fee schedule above; by Texas custom these recording fees are typically split or paid per the purchase contract (buyer commonly pays for recording the deed/deed of trust, seller pays for recording releases). No documentary stamp tax exists in TX (unlike FL). County Clerk Sylvia Garza-Perez administers Official Public Records at 964 E. Harrison St., Brownsville, TX 78520; mail recordings to P.O. Box 2178, Brownsville, TX 78522-2178; phone (956) 544-0815.", "recorder_url": "https://www.cameroncountytx.gov/county-clerk/cameron-county-clerk-real-property-land-records/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "DE", "state_name": "Delaware", "transfer_tax_rate_state": 0.04, "transfer_tax_paid_by": "split", "transfer_tax_notes": "Delaware's realty transfer tax is 4% total — 2.5% to the state and 1.5% to the county or municipality — making it one of the highest in the country. First-time Delaware homebuyers get a reduction (½ of the state's 2.5% portion is reduced on the first $400,000). Buyer and seller customarily split the 4%, so ~2% each.", "recording_fee_deed_typical_usd": 256, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 5.5, "attorney_required_at_closing": true, "typical_lender_fees_low_usd": 1500, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Del. Code Title 30 § 5401 et seq.", "source_url": "https://revenue.delaware.gov/services/realty-transfer-tax/", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "MD", "state_name": "Maryland", "transfer_tax_rate_state": 0.005, "transfer_tax_paid_by": "split", "transfer_tax_notes": "Maryland charges a 0.5% state transfer tax (reduced to 0.25% when the buyer is a first-time Maryland homebuyer, in which case the seller pays it), plus county transfer tax (0.5%–1.5% by county) and the state recordation tax ($2.50–$5.00 per $500). Combined, Maryland's recording burden is among the steeper ones; customs on who pays vary by county.", "recording_fee_deed_typical_usd": 120, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 5.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1500, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Md. Code, Tax-Property § 13-203 (transfer tax)", "source_url": "https://dat.maryland.gov/pages/tax-rates.aspx", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Montgomery County", "county_fips": "24031", "county_transfer_tax_rate": 0.01, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "County transfer tax 1.0% (with a partial exemption on the first $50k for owner-occupants), plus the 0.5% state transfer tax and recordation tax of about $4.45 per $500. Among Maryland's higher-cost counties.", "county_notes": "Custom: buyer and seller commonly split state transfer + recordation; county transfer often buyer-paid by contract. Always check the contract.", "recorder_url": "https://www.montgomerycountymd.gov/finance/", "source_url": "https://dat.maryland.gov/pages/tax-rates.aspx", "data_verified_date": "2026-Q2" }, { "county_name": "Prince George's County", "county_fips": "24033", "county_transfer_tax_rate": 0.014, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording fee (Prince George's County Clerk of the Circuit Court, Land Records): $20.00 for an instrument involving solely a principal residence regardless of length; $20.00 for any other instrument that is nine (9) pages or less; $75.00 for any other instrument ten (10) pages or more. A $40.00 recording surcharge is added to nearly all instruments recorded in land records (exceptions: power of attorney, request of notice of foreclosure sale, plats, HOA disclosures). Releases nine pages or less are $10.00. Note: county transfer tax (1.4%) and county recordation tax ($2.75 per $500 = 0.55%) are collected separately at the Office of Finance, not in this clerk recording-fee schedule.", "county_notes": "Prince George's County levies a 1.4% county transfer tax on top of Maryland's 0.5% state transfer tax, plus a separate 0.55% ($2.75 per $500) county recordation tax. Transfer and recordation taxes are customarily split 50/50 between buyer and seller (negotiable); the seller pays when the buyer is a first-time Maryland homebuyer. Local quirk: PG County's local transfer tax uniquely applies to mortgages and deeds of trust, not just deeds. No major incorporated city in the county imposes its own separate transfer tax.", "recorder_url": "https://princegeorgescourts.org/207/Land-Records-Fees", "data_verified_date": "2026-Q2" }, { "county_name": "Anne Arundel County", "county_fips": "24003", "county_transfer_tax_rate": 0.01, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $20 for an instrument 9 pages or fewer that involves solely a principal residence; $75 for any other instrument 10 pages or more (and for instruments over 9 pages not solely a principal residence); $10 for a release 9 pages or fewer. PLUS a $40 surcharge assessed on all instruments (except Powers of Attorney and plats). Copies $0.50/page; certification +$5/document. (Source: Clerk of the Circuit Court for Anne Arundel County, Land Records Department.)", "county_notes": "Anne Arundel County levies its own county transfer tax: 1.0% (0.01) on consideration up to $999,999.99 and 1.5% (0.015) on transactions of $1,000,000 or more. This is ON TOP OF the Maryland state transfer tax of 0.5% (state, not county) and the state recordation tax of $7.00 per $1,000 of consideration rounded up to the nearest $500. The county transfer tax is customarily paid by the seller but is negotiable and often split. First-time MD homebuyers are exempt from 1/4% of the STATE transfer tax (a state provision, not county). City of Annapolis levies no separate municipal transfer tax.", "recorder_url": "https://www.aacounty.org/finance/tax-information/recordation-and-transfer-tax", "data_verified_date": "2026-Q2" }, { "county_name": "Baltimore County", "county_fips": "24005", "county_transfer_tax_rate": 0.015, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Maryland Circuit Court (Land Records) statewide clerk fees apply: deed/instrument recording fee is $20 for documents 9 pages or fewer, $75 for documents 10 pages or more, plus a $40 surcharge per recorded instrument. Separately, the state recordation TAX administered for the county is $2.50 per $500 (or fraction) of consideration or debt secured (= 0.5% / $5.00 per $1,000). State transfer tax and recording are handled by the Circuit Court for Baltimore County Land Records Office (410-887-3088).", "county_notes": "Baltimore County levies its OWN transfer tax of 1.5% of consideration (separate from and on top of Maryland's 0.5% state transfer tax), confirmed on the official county budget/finance page. The first $22,000 of consideration is exempt from the county transfer tax for owner-occupied residential real property (Baltimore County Code Art. 11, Title 3). By local custom the seller typically pays the state and county transfer taxes while the buyer pays recordation tax on the new mortgage, but the contract can reallocate. First-time MD homebuyers get the state transfer tax reduced to 0.25% (paid by seller). Note: this is Baltimore COUNTY (FIPS 24005), distinct from the independent Baltimore City (FIPS 24510), which has its own 1.5% city transfer tax.", "recorder_url": "https://www.baltimorecountymd.gov/departments/budfin/taxpayer-services/deed-transfer-recordation", "data_verified_date": "2026-Q2" } ] }, { "state_code": "IL", "state_name": "Illinois", "transfer_tax_rate_state": 0.001, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Illinois charges a state transfer tax of $0.50 per $500 (0.10%) plus a county tax of $0.25 per $500 (0.05%), so $0.75 per $500 (0.15%) is the typical state+county total, paid by the seller. Home-rule municipalities add their own — Chicago's combined transfer tax is far higher (the city imposes its own tax, much of it buyer-paid).", "recording_fee_deed_typical_usd": 90, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": true, "typical_lender_fees_low_usd": 1500, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "35 ILCS 200/31-10 (Real Estate Transfer Tax Law)", "source_url": "https://tax.illinois.gov/research/taxinformation/excise/rett.html", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Cook County (Chicago)", "county_fips": "17031", "county_transfer_tax_rate": 0.0015, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "State $0.50/$500 + Cook County $0.25/$500. The City of Chicago adds its own transfer tax of $5.25 per $500 (the $3.75 city portion is buyer-paid; the $1.50 CTA portion seller-paid). Recording via the Cook County Clerk.", "county_notes": "Chicago's municipal transfer tax dominates the closing cost — and the buyer pays the larger share, unusual for Illinois.", "recorder_url": "https://www.cookcountyclerkil.gov/", "source_url": "https://www.chicago.gov/city/en/depts/fin/supp_info/revenue/tax_list/real_property_transfertax.html", "data_verified_date": "2026-Q2" }, { "county_name": "DuPage County", "county_fips": "17043", "county_transfer_tax_rate": 0.0005, "city_transfer_tax_rate": 0.003, "county_recording_fee_schedule": "DuPage County uses a \"predictable\" (flat) recording fee per document, not a first-page/per-additional-page schedule. Standard documents (deeds, mortgages, leases, easements, etc.) record for a flat $86.00 regardless of page count, effective June 1, 2025 (County Ordinance FI-O-0001-25; previously $76.00). This flat fee bundles the base recording charge plus statutory surcharges: Document Storage System $10, Geographic Information System (GIS) $31, Real Property $1, and Rental Housing Support Program (RHSP) $18 (the Real Property and RHSP fees do not apply to documents recorded by units of government or to public-utility easements). Non-standard documents that do not meet formatting/predictable-fee requirements record at $102.00. Plats/maps up to 30x36 are $100.00 first page plus $2.00 per tract/parcel/lot.", "county_notes": "Illinois imposes a state real-estate transfer tax of $0.50 per $500 (0.001) PLUS a separate county transfer tax of $0.25 per $500 (0.0005); both are customarily paid by the seller and collected by the DuPage County Recorder via revenue stamps at recording. Several DuPage municipalities add their own transfer tax on top — notably the City of Naperville at $1.50 per $500 (0.003), which by ordinance is paid by the BUYER; many other DuPage towns levy no municipal transfer tax, so verify the specific municipality. Deeds cannot be recorded without transfer-tax stamps or a valid exemption stamp.", "recorder_url": "https://www.dupagecounty.gov/elected_officials/recorder/fee_schedule.php", "data_verified_date": "2026-Q2" }, { "county_name": "Lake County", "county_fips": "17097", "county_transfer_tax_rate": 0.0005, "city_transfer_tax_rate": 0.005, "county_recording_fee_schedule": "Lake County uses a flat \"Predictable\" recording fee schedule effective July 1, 2023 (Illinois Public Act 102-1135). A standard real estate deed records for $70.00 flat regardless of page count. Documents exempt from the Rental Housing Support Program (RHSP) surcharge (e.g., recorded by federal/state/local government agencies) record for $50.00. Non-standard documents are $82.00 ($62.00 if RHSP-exempt). Official source: lakecountyil.gov Recording & Copy Fees page and the county Schedule of Recording Fees (effective July 1, 2023).", "county_notes": "Illinois levies a county real-estate transfer tax of $0.25 per $500 ($0.50/$1,000 = 0.05%), which is in addition to the state tax of $0.50 per $500 ($1.00/$1,000 = 0.10%); seller customarily pays both, though negotiable. City quirk: the largest city/county seat Waukegan has NO municipal transfer tax (Ord. 14-O-68), but Highland Park levies its own $5.00/$1,000 (0.5%) municipal transfer tax (seller pays, requires a transfer-tax stamp with final water bill paid) — many Lake County municipalities have none, so the city rate is per-municipality.", "recorder_url": "https://www.lakecountyil.gov/2324/Recording-CopyFees", "data_verified_date": "2026-Q2" }, { "county_name": "Will County", "county_fips": "17197", "county_transfer_tax_rate": 0.0005, "city_transfer_tax_rate": 0.003, "county_recording_fee_schedule": "Effective Oct 1, 2025 (Will County Board approved new schedule): Standard real-estate document $90.00; Non-Standard document $118.00. (Prior schedule: real-estate document signed after 7/31/2005 = $71.00.) Source: willcountyrecorder.com/Fees.", "county_notes": "Illinois counties levy their own real-estate transfer tax of $0.25 per $500 ($0.50 per $1,000 = 0.0005) on top of the state tax of $0.50 per $500 ($1.00/$1,000 = 0.001); combined state+county = $0.75 per $500 (0.0015). Seller customarily pays state/county transfer tax in Illinois; transfers exempt from state tax are also exempt from county tax. City of Joliet (county seat, largest city in Will County) imposes its own municipal transfer tax of $3.00/$1,000 (0.003), seller liable. Other municipalities in the county may impose their own rates.", "recorder_url": "https://willcountyrecorder.com", "data_verified_date": "2026-Q2" }, { "county_name": "Kane County", "county_fips": "17089", "county_transfer_tax_rate": 0.0005, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat predictable recording fee of $99.00 to record a standard real-estate-related document (e.g., a deed), effective October 1, 2024. Non-real-estate documents are $80.00. Fee is all-inclusive (predictable fee per 55 ILCS 5/3-5018) and includes the Recorder's Document Storage Fund $3, GIS fee, and Rental Housing Support Program surcharge; these surcharges are not doubled for non-conforming documents. Payment by cash or check only (no $100 bills).", "county_notes": "Illinois imposes a county real estate transfer tax of $0.25 per $500 of consideration (= 0.0005 of price) under 35 ILCS 200/31-25, applicable in all counties including Kane; this is ON TOP of the state transfer tax of $0.50 per $500 (0.001, rising to $0.75 per $500 effective July 1, 2026). By Illinois custom the SELLER pays both the state and county transfer tax via revenue stamps. Some municipalities in Kane County (e.g., parts of Aurora/Elgin) may levy their own municipal transfer tax, but no Kane County city transfer tax was confirmed from an official .gov source, so city rate left null.", "recorder_url": "https://www.kanecountyrecorder.net/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "NJ", "state_name": "New Jersey", "transfer_tax_rate_state": 0.01, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "New Jersey's Realty Transfer Fee is graduated, working out to roughly 0.4%–1.0% on typical homes and paid by the seller. On purchases above $1,000,000 the BUYER also pays an additional 1% 'mansion tax'. New Jersey is not an attorney-required state by statute, but attorney involvement (and a 3-day attorney-review period) is the universal custom.", "recording_fee_deed_typical_usd": 100, "recording_fee_method": "flat", "title_insurance_method": "promulgated", "title_rate_per_1000_usd": 5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1600, "typical_lender_fees_high_usd": 3500, "escrow_impound_typical_months": 2, "statute_citation": "N.J.S.A. 46:15-7 (Realty Transfer Fee)", "source_url": "https://www.nj.gov/treasury/taxation/realtytransfee.shtml", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Bergen County", "county_fips": "34003", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $45 for the first page (includes a $10 tax abstract/realty transfer fee abstract charge) + $10 per each additional page. A $20 fee applies if no cover sheet (or electronic synopsis) is submitted. Certified copies: $10 first page + $2 each additional page (military/veteran documents free). Source: Bergen County Clerk Document Directory & Recording Fees (bergencountyclerk.gov/Services/41).", "county_notes": "New Jersey has NO separate county or municipal real-estate transfer tax. The only transfer levy is the state Realty Transfer Fee (RTF), a graduated fee paid by the SELLER and collected by the county clerk at recording, then largely remitted to the state (the county retains only a small statutory share, which is not an additional charge to the parties). Buyers pay a separate state \"Mansion Tax\" / 1% supplemental fee on residential transfers over $1,000,000; as of July 10, 2025 NJ enacted a graduated percent schedule for considerations over $1,000,000 (rates up to ~3.5%), but this is a STATE fee, not a Bergen County tax. Earlier informal claims of \"1.2% township transfer tax\" conflate the state RTF/mansion tax brackets with a municipal tax that does not exist in NJ.", "recorder_url": "https://www.bergencountyclerk.gov/Services/41", "data_verified_date": "2026-Q2" }, { "county_name": "Essex County", "county_fips": "34013", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed: $45.00 for the first page (including tax abstract) plus $10.00 for each additional page. Surcharge of $6.00 per name after the first five names. (Mortgage: $35.00 first page; assignments $40.00; discharges/releases $45.00 first page; +$10.00/additional page.) Per the official Essex County Register of Deeds and Mortgages fee schedule.", "county_notes": "New Jersey has no county-levied real estate transfer tax. The graduated NJ Realty Transfer Fee (RTF) is a STATE fee administered by the NJ Division of Taxation and paid by the SELLER at recording; a \"county portion\" exists only as part of the single state RTF collection, not as a separate county rate. Newark and other Essex municipalities do not levy their own transfer tax. The state mansion tax (1%+ on residential sales over $1,000,000) is buyer-paid and also statewide, not county-specific. Deeds are recorded at the Hall of Records, 465 Dr. Martin Luther King Jr. Blvd, Room 130, Newark.", "recorder_url": "https://essexregister.com/fees/", "data_verified_date": "2026-Q2" }, { "county_name": "Hudson County", "county_fips": "34017", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/Easement/Final Judgment: $45.00 first page + $10.00 each additional page (one side); $10.00 per marginal notation. Cover sheet (or electronic synopsis) required with all land documents; $20.00 extra fee if submitted without it. Plus a $2.00 Homelessness Trust Fund surcharge per document (effective May 1, 2019). Indexing fee $6.00 each for instruments with more than 5 names. (Mortgage recording: $35.00 first page + $10.00 each additional page.)", "county_notes": "No separate county-levied transfer tax. New Jersey's graduated Realty Transfer Fee (RTF) is a STATE fee paid by the seller at deed recording ($2.00-$6.05 per $500); the county only retains a $0.50/$500 share of that state RTF, so it is not an independent county tax. The buyer-side 1% \"mansion tax\" on residential consideration of $1,000,000+ is also a state fee, not municipal. Jersey City and Hoboken do not impose their own municipal transfer taxes. Recording fees themselves are flat per-document/per-page amounts (not price-based).", "recorder_url": "https://hudsoncountyregister.org/recordings/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "MA", "state_name": "Massachusetts", "transfer_tax_rate_state": 0.00456, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Massachusetts charges deed excise 'tax stamps' of $4.56 per $1,000 of price (0.456%) in most counties; Barnstable County (Cape Cod) is higher. The seller pays. Some municipalities have sought local transfer taxes on high-value sales, but statewide the excise stamp is the main transfer cost.", "recording_fee_deed_typical_usd": 155, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": true, "typical_lender_fees_low_usd": 1600, "typical_lender_fees_high_usd": 3500, "escrow_impound_typical_months": 2, "statute_citation": "Mass. Gen. Laws ch. 64D § 1 (deeds excise)", "source_url": "https://www.mass.gov/info-details/massachusetts-tax-rates", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Middlesex County", "county_fips": "25017", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Massachusetts recording fees are flat, per-document amounts set statewide by the Secretary of the Commonwealth (no first-page/per-additional-page structure for deeds), and apply uniformly at both Middlesex registries (South and North): Deed = $155; Mortgage = $205; Declaration of Homestead = $35; Municipal Lien Certificate = $80; all other documents = $105. All surcharges are already bundled into these flat amounts. (Norfolk and some registries quote $1 higher, e.g. deed $156, reflecting an included $1 mailing cost; the statewide base used by Middlesex is $155.)", "county_notes": "No county-level transfer tax: Massachusetts levies a state deed excise tax of $2.28 per $500 (0.456% of price) on all counties except Barnstable; Middlesex uses the standard 0.456% rate, customarily paid by the SELLER. No municipality in Middlesex County (including Cambridge, Somerville, Newton, Lowell) currently has an enacted local transfer fee, though Cambridge, Somerville, and others have passed home rule petitions seeking a future fee (up to ~1-2% on high-value/investor sales) — all still pending and not yet approved by the Massachusetts Legislature as of mid-2026. Middlesex County is split into two recording districts: Middlesex South Registry (Cambridge) and Middlesex North Registry (Lowell), depending on the town.", "recorder_url": "https://www.sec.state.ma.us/divisions/registry-of-deeds/rod-fees.htm", "data_verified_date": "2026-Q2" } ] }, { "state_code": "VA", "state_name": "Virginia", "transfer_tax_rate_state": 0.0025, "transfer_tax_paid_by": "split", "transfer_tax_notes": "Virginia splits its transfer taxes: the SELLER pays the state grantor tax of $0.50 per $500 (0.10%) plus a regional WMATA tax in Northern Virginia/Hampton Roads, while the BUYER pays the state recordation tax of $2.50 per $1,000 (0.25%) plus a local recordation tax (typically 1/3 of the state amount). Combined, the buyer's and seller's transfer costs each land near 0.2%–0.35%.", "recording_fee_deed_typical_usd": 35, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1500, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Va. Code § 58.1-801 et seq. (recordation & grantor taxes)", "source_url": "https://www.tax.virginia.gov/recordation-tax", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Fairfax County", "county_fips": "51059", "county_transfer_tax_rate": 0.00083, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Clerk's recording fee (Fairfax Circuit Court, CCR A-50, eff. 7/1/2025): $23.00 for 1-10 pages, $37.00 for 11-30 pages, $57.00 for 31+ pages (these include a $3.50 State Library fee and $5.00 Technology Trust Fund fee). For a typical deed, add: $20.00 Deed Processing Fee, $1.00 Transfer Fee, $3.00 Open Space Preservation Fee, and a $5.00 eRecording fee if submitted by mail/over-the-counter (waived for multi-jurisdiction documents). Additional names are indexed free. Oversized plat sheets (>8.5x14) are $22.00/sheet; regular plats are free.", "county_notes": "In addition to the VA state recordation tax of $0.25/$100, Fairfax County levies its own county recordation tax of $0.083/$100 (Va. Code 58.1-3800) on deeds, plus two Northern Virginia regional fees that apply because Fairfax is in the NVTA district: Regional Congestion Relief Fee $0.10/$100 (58.1-802.4) and Regional WMATA Capital Fee $0.10/$100 (58.1-802.3). The seller customarily pays the VA Grantor tax of $0.50/$500 (= $0.10/$100, 58.1-802); the buyer customarily pays the state+county recordation tax, the regional fees, and recording fees. No separate municipal documentary/transfer tax exists; independent cities and towns nearby (Fairfax City FIPS 51600, towns of Herndon/Vienna/Clifton) use the same VA recordation framework.", "recorder_url": "https://www.fairfaxcounty.gov/circuit/sites/circuit/files/assets/documents/pdf/fees-land-records.pdf", "data_verified_date": "2026-Q2" }, { "county_name": "Loudoun County", "county_fips": "51107", "county_transfer_tax_rate": 0.0005, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Clerk of Circuit Court recording fee (statewide statutory schedule, Va. Code 17.1-275): deeds $23.00 for 1-10 pages, $37.00 for 11-30 pages, $57.00 for 31+ pages. Additional per-instrument fees: $5.00 Technology Trust Fund Fee, $3.00 open-space/library fee, $1.50 transfer fee on deeds, and a $20.00 deed-processing fee on every deed/deed of trust that generates a tax. Recordation taxes (separate from clerk fee): state recordation tax $0.25 per $100 of value (grantee-paid), plus a local/county recordation tax equal to 1/3 of the state amount (Va. Code 58.1-814).", "county_notes": "Virginia's recording/transfer tax structure is set uniformly by state statute; the only true price-based COUNTY transfer tax is the local half of the grantor's tax (Va. Code 58.1-802): grantor tax is $0.50 per $500 of price = 0.10% total, split 50/50, so the locality keeps $0.25 per $500 = 0.05% of price, paid by the SELLER (grantor). Because Loudoun is a Northern Virginia Transportation Authority member, two additional grantor-paid (seller) fees also apply at closing: a WMATA Capital Fee of $0.10/$100 (0.10%) and a Regional Congestion Relief Fee of $0.10/$100 (0.10%) -- these are regionally/state-directed, not county-retained, so they are noted here rather than counted as the county transfer tax. Buyer (grantee) typically pays the state recordation tax ($0.25/$100) plus the local recordation tax (1/3 of state). Loudoun has incorporated towns (Leesburg, Purcellville, etc.) but no independent city, and no town levies its own real-estate transfer tax.", "recorder_url": "https://www.loudoun.gov/1156/Recording-Land-Records", "data_verified_date": "2026-Q2" }, { "county_name": "Prince William County", "county_fips": "51153", "county_transfer_tax_rate": 0.002, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording (Clerk of Circuit Court): Clerk's recording fee $23.00 for a deed of 1-10 pages ($37.00 for 11-30 pages; $57.00 for 31+ pages), PLUS mandatory add-ons: Technology Trust Fund $5.00, Open Space Preservation $3.00, and Deed Processing Fee $20.00 (on deeds/deeds of trust generating tax). A $5.00 paper filing fee applies per instrument for paper (non-eRecorded) filings. Use the Virginia Deed Calculator (ccdeedcalc.courts.state.va.us) for exact totals including taxes.", "county_notes": "Virginia's core seller-paid transfer tax is the state grantor's tax of $0.50 per $500 (0.001 of price) under Va. Code 58.1-802, which is statewide, not county-specific. Because Prince William sits in the NVTA/NoVA district, two additional state-mandated regional fees also apply to sales here, both paid by the seller (grantor): the Regional Congestion Relief Fee ($0.10/$100, 58.1-802.4) and the WMATA Capital Fee ($0.10/$100, 58.1-802.3), each 0.001 of price. The 0.002 reported here is that NoVA add-on above the baseline state grantor tax. The buyer separately pays state recordation tax ($0.25/$100 standard) plus local recordation tax of one-third of state. The county does not levy its own independent ordinance-based real estate transfer tax beyond these statute-driven regional fees.", "recorder_url": "https://www.pwcva.gov/department/circuit-court/land-records-fees", "data_verified_date": "2026-Q2" }, { "county_name": "Henrico County", "county_fips": "51087", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deeds are recorded under the statewide Virginia Circuit Court Clerk fee schedule (Code of VA Sec. 17.1-275). Base clerk recording fee is tiered by number of pages: $14.50 for a deed up to 10 pages, +$0.50 for each page beyond 10 (plus statutory add-ons such as the Library of Virginia, technology trust fund, and open-space fees that are built into the statewide schedule, totaling roughly $25-30 for a standard 1-2 page deed). PLUS a $5.00 per-instrument fee for every land record filed by paper (effective Jan 1, 2020, Code Sec. 17.1-258.3:1). Subdivision plats: $25 per page. Copies: $0.50/page; certification $2.00. Card payments incur a 2% convenience fee. Henrico Circuit Court directs filers to the Supreme Court of Virginia Deed Calculation Tool for exact recording costs. Record Room: (804) 501-4249.", "county_notes": "VA has NO percentage county transfer tax set by Henrico itself; transfer/recordation taxes are state-level statutory rates that apply uniformly statewide. The seller-side \"transfer tax\" is the Virginia GRANTOR TAX (Code Sec. 58.1-802): $0.50 per $500 of price = 0.001 (0.10%), split equally between the state and the locality, paid by the GRANTOR/seller (grantee may agree to pay). The BUYER pays the state recordation tax of $0.25 per $100 = 0.0025 (0.25%) on the deed (Code Sec. 58.1-801), PLUS a local recordation tax equal to 1/3 of the state rate = ~$0.0833 per $100 = ~0.000833 (Code Sec. 58.1-814), which Henrico imposes. Buyer also pays recordation tax on the deed of trust (mortgage) at the state $0.25/$100 rate plus the local 1/3 add-on. Henrico is NOT a Northern Virginia or Hampton Roads locality, so the regional congestion-relief / transportation grantor fees do NOT apply (those affect Alexandria, Fairfax, Falls Church, Manassas, Manassas Park, Arlington, Fairfax Co., Loudoun, Prince William, and HRTAC member jurisdictions only). No incorporated cities exist within Henrico County (Richmond is an independent city, not part of Henrico), so there is no separate city transfer tax. Recording is handled by the Henrico County Circuit Court Clerk (Record Room).", "recorder_url": "https://henrico.gov/services/recording-land-records/", "data_verified_date": "2026-Q2" }, { "county_name": "Chesterfield County", "county_fips": "51041", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording fees are set statewide by Va. Code §17.1-275 (uniform across all VA circuit courts, including Chesterfield). Typical deed-in-deed-book base fee is about $26 (breakdown $14.50 clerk + $3.50 Library of Virginia recording/indexing + $5.00 + $3.00) plus $0.50 per page (§17.1-275(A)(8)) and a $5.00 Technology Trust Fund fee per recording. Copies $0.50/page; certified copy +$2.00. Land Records/Deed Recording division: 804-748-1246, CCCLandRecords@chesterfield.gov. Use the VA Supreme Court deed-calculation tool (select Chesterfield Circuit Court) for an exact per-document figure. Official Circuit Court Fee Schedule: https://www.vacourts.gov/static/courts/circuit/resources/manuals/appendixc.pdf", "county_notes": "Virginia's transfer tax is the STATE grantor tax (Va. Code §58.1-802): $0.50 per $500 of value = $1.00/$1,000 = 0.001 of price, paid by the GRANTOR (seller); grantor and grantee may agree to shift it. Revenue is split 50/50 between the state treasury and the locality, but the RATE is uniform statewide — Chesterfield does NOT levy a separate county transfer/excise tax on top, so county_transfer_tax_rate = null. Separately, the buyer pays the state recordation tax (§58.1-801) of $0.25 per $100 = 0.0025 of price on the deed, plus a local recordation tax equal to 1/3 of the state rate (§58.1-814) — these are recordation taxes on the instrument, not a seller transfer tax. The Northern Virginia regional grantor fees (WMATA §58.1-802.3, congestion relief §58.1-802.4) and the Hampton Roads regional fee (§58.1-802.5) do NOT apply to Chesterfield — it is in the Richmond metro area, not NVTA and not a Hampton Roads transportation district. No municipal/city transfer tax. Clerk of Circuit Court: Amanda L. Pohl.", "recorder_url": "https://www.chesterfield.gov/1278/Land-Records", "data_verified_date": "2026-Q2" }, { "county_name": "Arlington County", "county_fips": "51013", "county_transfer_tax_rate": 0.002, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Clerk of Circuit Court recording fee (Arlington uses the uniform statewide statutory schedule, Va. Code 17.1-275): deeds $23.00 for 1-10 pages, $37.00 for 11-30 pages, $57.00 for 31+ pages (these document fees include the $3.50 State Library/Public Law Library fee and the $5.00 Technology Trust Fund fee under 17.1-279). Per-deed add-ons that generate a recordation tax: $20.00 Deed Processing Fee, plus the $1.00 transfer fee and $3.00 open-space preservation fee. eRecording/credit-card convenience surcharges may apply. Recordation taxes (separate from the clerk fee) are calculated via the Virginia Circuit Court Deed Calculation system (ccdeedcalc.courts.state.va.us). Source: Arlington Clerk of Circuit Court, Land Records Division (1425 N. Courthouse Rd., Suite 6200), with fee amounts per Va. Code 17.1-275.", "county_notes": "Virginia's transfer/recordation taxes are set by state statute, not by an independent Arlington ordinance. The only true price-based seller (grantor) charge above the baseline state grantor tax is the Northern Virginia regional add-on: because Arlington County is a member of the Northern Virginia Transportation Authority (NVTA, Planning District 8), two state-mandated, grantor-paid fees apply at closing -- the WMATA Capital Fee of $0.10/$100 (Va. Code 58.1-802.3) and the Regional Congestion Relief Fee of $0.10/$100 (Va. Code 58.1-802.4), together = $0.20/$100 = 0.002 of price. That 0.002 is reported here (matching the encoding used for Prince William/Fairfax/Loudoun). Separately, the statewide state grantor tax is $0.50/$500 (0.10%) under 58.1-802, also seller-paid. The BUYER (grantee) customarily pays the state recordation tax of $0.25/$100 plus a local recordation tax of 1/3 of the state amount (58.1-814), plus clerk recording fees. By statute the grantor pays the regional fees and grantor tax, but grantor and grantee may contractually shift them. Arlington County contains no incorporated cities or towns, so there is no municipal/city transfer tax (city_transfer_tax_rate=null); the independent cities of Alexandria and Falls Church are separate jurisdictions with their own FIPS.", "recorder_url": "https://www.arlingtonva.us/Government/Departments/Courts/Circuit-Court/Land-Records", "data_verified_date": "2026-Q2" } ] }, { "state_code": "GA", "state_name": "Georgia", "transfer_tax_rate_state": 0.001, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Georgia's real-estate transfer tax is $1.00 per $1,000 of price (0.10%), one of the lowest in the country, paid by the seller. Buyers who take a mortgage pay a separate intangibles tax of $1.50 per $500 on the loan amount. Georgia is an 'attorney state' — a licensed attorney must conduct the closing.", "recording_fee_deed_typical_usd": 25, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 3.75, "attorney_required_at_closing": true, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3000, "escrow_impound_typical_months": 2, "statute_citation": "O.C.G.A. § 48-6-1 (real estate transfer tax)", "source_url": "https://dor.georgia.gov/real-estate-transfer-tax", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Fulton County", "county_fips": "13121", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $25.00 per deed or any instrument pertaining to real estate, regardless of page count (Georgia adopted flat per-document recording fees under HB 288, effective Jan 1, 2020; codified O.C.G.A. § 15-6-77). The same flat $25.00 applies to security deeds, assignments, and cancellations/satisfactions/releases. Plats, maps and floor plans are $10.00 per page; UCC filings in real estate records $25.00. There is no separate per-additional-page charge for deeds and no additional county housing/surcharge fee — the $25.00 flat fee is inclusive.", "county_notes": "Georgia's real estate transfer tax ($1.00 for the first $1,000 plus $0.10 per additional $100 = effectively 0.001 / $1 per $1,000) is a STATE-level excise tax (O.C.G.A. § 48-6-1); the Fulton County Clerk of Superior Court collects it at recording but proceeds are shared among state/county/municipal governments — there is no separate additional county or City of Atlanta transfer tax on top of the state rate. By Georgia law the SELLER is liable for the transfer tax (often negotiable). Buyers separately pay the intangible recording tax on long-term mortgages ($1.50 per $500, i.e. 0.30% of the loan), a lender-financing tax, not a deed transfer tax.", "recorder_url": "https://www.fultonclerk.org/400/Fee-Schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Gwinnett County", "county_fips": "13135", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $25.00 filing/recording fee per document (deeds, security deeds, cancellations, assignments, etc.), per Georgia HB 288 effective Jan 1, 2020. Source: official Gwinnett County Clerk of Superior Court Deeds & Land Records fee page. (Pre-2020 schedule was $10 first page + $3 each additional page; superseded by the statewide flat $25/document fee.)", "county_notes": "No county or city in Georgia levies a local real-estate transfer tax. Georgia's transfer tax is a STATE tax ($1 per first $1,000 of price + $0.10 per additional $100 = 0.001 / 0.1% of price), collected at the county level by the Clerk of Superior Court but set by the state, so the county-specific rate is null. The seller is statutorily liable, though contracts frequently shift it to the buyer. Separately, the GA intangible recording tax ($1.50 per $500 of the loan/note amount, capped at $25,000) is a mortgage tax on the financed amount, not a transfer tax on sale price.", "recorder_url": "https://www.gwinnettcourts.com/deeds-and-land-records/fees", "data_verified_date": "2026-Q2" }, { "county_name": "Cobb County", "county_fips": "13067", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $25.00 to record a deed (and $25.00 each for security deeds, assignments, separate cancellations, lien recordings/cancellations, UCC filings), per Georgia HB 288 / O.C.G.A. 15-6-77, effective Jan 1, 2020 — a statewide predictable flat-fee structure identical across all 159 GA counties. Plain copies $1.00/page; certified copies $2.50 first page + $1.00/page thereafter.", "county_notes": "No county- or city-level transfer tax exists in Georgia. Georgia levies a single STATEWIDE real estate transfer tax (O.C.G.A. 48-6-1) of $1 for the first $1,000 plus $0.10 per additional $100 (= $1.00 per $1,000 = 0.001 of price); seller is statutorily liable though contracts often shift it to the buyer. It is collected via the PT-61 form by the Cobb County Clerk of Superior Court and then distributed among state/county/municipalities, but the rate is fixed by the state with no local add-on. Separately, GA charges an intangible recording (mortgage) tax of $1.50 per $500 of loan amount (0.30%, capped at $25,000), also collected by the Clerk — that is a loan tax, not a sale-price transfer tax.", "recorder_url": "https://superiorcourtclerk.cobbcounty.gov/real-estate-information/", "data_verified_date": "2026-Q2" }, { "county_name": "DeKalb County", "county_fips": "13089", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $25.00 to record a deed (warranty, quitclaim, security deed) per HB 288 (effective 1/1/2020), regardless of page count. Same $25.00 flat fee applies to deed cancellations, assignments, notices, liens, lis pendens, and UCC filings (UCC with assignment $50.00). Plats/maps/condo floor plans $10.00 per page. Certified copies $2.50 first page + $0.50 each additional. Source: official DeKalb County Clerk of Superior Court \"Real Estate Filing Fees\" schedule dated 3/26/2025.", "county_notes": "No county or city real estate transfer tax in Georgia. Only the STATE transfer tax applies: $1.00 on the first $1,000 plus $0.10 per additional $100 of consideration (= 0.001 / $1 per $1,000), paid at recording and customarily borne by the SELLER under the GAR standard Purchase & Sale Agreement (negotiable). Authority O.C.G.A. 48-6-1 and 48-6-2 (state statute, not county). Buyers separately pay the state intangible recording tax on the mortgage ($1.50 per $500 of loan = $3/$1,000), but that is a state mortgage tax, not a transfer tax.", "recorder_url": "https://dksuperiorclerk.com/fees-charts/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "NC", "state_name": "North Carolina", "transfer_tax_rate_state": 0.002, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "North Carolina's excise tax ('revenue stamps') is $1.00 per $500 of price (0.20%), paid by the seller. Seven coastal counties (including Dare and Currituck) are authorized to add a local land-transfer tax of up to 1%. Otherwise transfer costs are low.", "recording_fee_deed_typical_usd": 64, "recording_fee_method": "tiered", "title_insurance_method": "filed", "title_rate_per_1000_usd": 2, "attorney_required_at_closing": true, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3000, "escrow_impound_typical_months": 2, "statute_citation": "N.C. Gen. Stat. § 105-228.28 et seq. (excise stamp tax)", "source_url": "https://www.ncdor.gov/taxes-forms/other-taxes-and-fees/excise-tax-conveyances", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Mecklenburg County", "county_fips": "37119", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Recording fees are set by NC state statute (G.S. 161-10) and uniform across all 100 counties. Deeds and general instruments: $26 for the first 15 pages, $4 each additional page. Deeds of trust and mortgages: $64 for the first 35 pages, $4 each additional page. Non-standard document fee: additional $25. Each additional index entry (party name) over 20: $2. Plats/maps: $21 per sheet. Satisfactions: no fee. NOTE: This is separate from the NC excise (transfer) tax, which is also collected by the Register of Deeds at recording.", "county_notes": "North Carolina levies a STATE-LEVEL excise (transfer) tax of $1 per $500 of consideration (0.002, i.e. 0.2%), customarily paid by the SELLER at closing and collected by the Register of Deeds. Mecklenburg County (Charlotte) levies NO additional county or city transfer tax — only 7 NC counties (Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans, Washington) have a local land transfer tax, and Mecklenburg is not among them. Recording fees are uniform statewide. Buyer customarily pays recording fees for the deed.", "recorder_url": "https://deeds.mecknc.gov/", "data_verified_date": "2026-Q2" }, { "county_name": "Wake County", "county_fips": "37183", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deeds and most instruments: $26 for the first 15 pages, $4 per additional page. Deeds of trust / mortgages: $64 for the first 35 pages, $4 per additional page. Plats/maps: $21 per page (sheet). Nonstandard document surcharge: $25 added if the document fails formatting criteria (paper size, margins, legibility). Certified copies of real estate instruments: $5 first page, $2 each additional page. Wake County uses North Carolina's statewide register-of-deeds fee schedule.", "county_notes": "North Carolina levies a STATE real-estate excise (transfer) tax of $1 per $500 of consideration (= 0.002, equivalently $2 per $1,000) under G.S. 105-228.30, collected by the Wake County Register of Deeds at recording and customarily paid by the seller (grantor); this is a state tax, so there is no separate Wake County-level transfer tax. Wake County is NOT one of the seven NC counties (Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans, Washington) authorized to add a local land transfer tax. No major city in Wake County (including Raleigh) levies its own real-estate transfer tax. Buyers typically pay recording fees on the deed/deed of trust.", "recorder_url": "https://www.wake.gov/departments-government/register-deeds/recording-and-real-estate/recording-and-document-fees", "data_verified_date": "2026-Q2" }, { "county_name": "Guilford County", "county_fips": "37081", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deeds and all other documents (except deeds of trust/mortgages): $26 for the first 15 pages, plus $4 for each additional page. Deeds of trust/mortgages: $64 for the first 35 pages, plus $4 for each additional page. Plats/maps: $21 per sheet. Non-standard document fee: $25 additional. Multiple instruments on one document: $10 each additional. Excess parties: $2 per party over 20. Satisfactions: no fee. (Per official Guilford County Register of Deeds fee schedule.)", "county_notes": "Guilford County levies NO county-level real-estate transfer tax. Only North Carolina's statewide excise tax (revenue stamps) of $1 per $500 of consideration (0.2%) applies, paid by the seller/grantor before recording. Guilford is NOT among the seven NC counties (Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans, Washington) authorized to charge a 1% local land transfer tax. No city within the county (Greensboro, High Point) levies its own transfer tax.", "recorder_url": "https://www.guilfordcountync.gov/government/register-deeds/fees", "data_verified_date": "2026-Q2" }, { "county_name": "Forsyth County", "county_fips": "37067", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deeds and general instruments: $26 for the first 15 pages, $4 each additional page. Deeds of Trust / Mortgages: $64 for the first 35 pages, $4 each additional page. $10 per additional deed-of-trust reference on assignments; $2 per additional index entry (party name) over 20. (Forsyth County Register of Deeds fee schedule.)", "county_notes": "North Carolina levies a statewide real estate excise (transfer) tax of $1 per $500 of consideration (0.002), collected by the Register of Deeds at recording and customarily paid by the seller; Forsyth County does NOT levy any additional county transfer tax. Only 7 NC counties (Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans, Washington) have an extra local land transfer tax — Forsyth is not one of them, so county_transfer_tax_rate is null. Note: the statewide excise of 0.002 still applies in Forsyth but is a state tax, not a county-specific levy.", "recorder_url": "https://www.forsythcountync.gov/rod/fees.aspx", "data_verified_date": "2026-Q2" }, { "county_name": "Durham County", "county_fips": "37063", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed: $26.00 for first 15 pages, $4.00 each additional page. Deed of Trust/Mortgage: $64.00 for first 35 pages, $4.00 each additional page. Non-standard document fee: +$25.00. Multiple instruments as one: $10 each additional. Excise tax stamps collected at recording: $1.00 per $500 (or fraction) of consideration. Certified copies: $5 first page, $2 each additional. Source: official Durham County Register of Deeds fee schedule (dconc.gov).", "county_notes": "Durham County levies NO county-level transfer/land transfer tax. North Carolina has a statewide real-estate excise (transfer) tax of $1.00 per $500 of consideration (0.2%), customarily paid by the seller, collected by the Register of Deeds at recording. Only 7 NC coastal counties (Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans, Washington) are authorized to add a local land transfer tax of up to 1%; Durham is not among them. No NC municipality (including the City of Durham) levies its own real-estate transfer tax.", "recorder_url": "https://www.dconc.gov/county-departments/departments-f-z/register-of-deeds/fee-schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Buncombe County", "county_fips": "37021", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed: $26 for first 15 pages, $4 per additional page. Deed of Trust/Mortgage: $64 for first 35 pages, $4 per additional page. Non-standard document: additional $25. Plat: $21 per sheet. Multiple instruments as one: $10 each additional. Excessive index entries (>20 party names): $2 each. Satisfaction/cancellation: no fee. Certified copies: $5 first page, $2 each additional. All fees set by NC Gen. Stat. 161-10.", "county_notes": "No COUNTY transfer tax. NC levies a STATE real estate excise tax (revenue stamps) of $1 per $500 (= $2 per $1,000) of consideration, i.e. 0.002 of price, paid by the seller/grantor and collected by the Register of Deeds at recording (G.S. 105-228.30). This is state-level, so county_transfer_tax_rate = null. Buncombe County is NOT one of the seven NC coastal counties (Dare, Camden, Chowan, Currituck, Pasquotank, Perquimans, Washington) authorized to levy an additional local land transfer tax of up to 1%; it imposes no county-level land transfer tax. Recording fees are uniform statewide per G.S. 161-10. Register of Deeds office at 205 College Street, Asheville, NC 28801. City of Asheville has no separate municipal transfer tax.", "recorder_url": "https://www.buncombenc.gov/461/Recording", "data_verified_date": "2026-Q2" }, { "county_name": "New Hanover County", "county_fips": "37129", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed / general instrument: $26.00 for the first 15 pages, plus $4.00 for each additional page. Deeds of Trust & Mortgages: $64.00 for the first 35 pages, plus $4.00 each additional page. Non-standard document surcharge: $25.00. Excessive recording data: $2.00 per additional index entry (party name) over 20. Source: official New Hanover County Register of Deeds fee schedule (nhcgov.com/407/Fees).", "county_notes": "North Carolina levies a STATE excise tax (revenue stamps) of $1.00 per $500 of consideration (= 0.002, or $2.00 per $1,000), collected by the county Register of Deeds at recording but set by state statute G.S. 105-228.30 — this is a state tax, not a county tax, so county_transfer_tax_rate is null. The excise/transfer tax is customarily paid by the SELLER (grantor) per standard NC contract. New Hanover County is NOT one of the seven NC counties (Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans, Washington) authorized to levy an additional local land transfer tax ($1/$100), so no extra county transfer tax applies. The City of Wilmington (county seat / major city) has no separate municipal transfer tax. Recording fees are customarily paid by the buyer. Register of Deeds: 320 Chestnut Street, 2nd Floor, Wilmington, NC 28401, (910) 798-4530.", "recorder_url": "https://www.nhcgov.com/384/Register-of-Deeds", "data_verified_date": "2026-Q2" }, { "county_name": "Cumberland County", "county_fips": "37051", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed: $26.00 for the first 15 pages; $4.00 each additional page after 15 (effective Oct 1, 2016). Deed of trust/mortgage: $64.00 for first 35 pages; $4.00 each additional page after 35. Plats: $21.00 per page. Uncertified copies $0.25/page; certified copies $5.00 first page + $2.00 each additional. Per official Cumberland County Register of Deeds fee schedule (ccrod.org). Recording fees are statutorily uniform statewide under N.C.G.S. 161-10.", "county_notes": "NC has NO county-level transfer tax in Cumberland County. The only transfer levy is the STATE excise (revenue) tax of $1 per $500 of consideration (= 0.002, or $2 per $1,000), set by N.C.G.S. 105-228.30 and collected by the Register of Deeds at recording — the county's own fee schedule confirms \"$2.00 per $1000.00 (based on purchase price)\". This is a state tax, NOT a county tax, so county_transfer_tax_rate = null. Cumberland is NOT among the 7 NC counties (Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans, Washington) authorized to levy an additional local land transfer tax of $1/$100 (1%); those counties had to vote it in and Cumberland never did. WHO PAYS: by NC custom the SELLER (grantor) pays the excise tax; buyer customarily pays the recording fee for the deed. No municipal/city transfer tax exists in Fayetteville or anywhere in NC. Excise must be remitted with the recording fee when the deed is presented.", "recorder_url": "https://www.ccrod.org/fee-schedule/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "CO", "state_name": "Colorado", "transfer_tax_rate_state": 0.0001, "transfer_tax_paid_by": "buyer", "transfer_tax_notes": "Colorado levies a state \"documentary fee\" of $0.01 per $100 of consideration ($0.10 per $1,000 = 0.0001 of price) under C.R.S. 39-13-102, applying only when consideration exceeds $500. There is no general county/city add-on; TABOR (1992) bars new local transfer taxes, but a few grandfathered home-rule resort towns (Aspen, Telluride, Vail, Breckenridge, Crested Butte, Frisco, etc.) levy their own real-estate transfer taxes of roughly 1%-3%. Gift/no-consideration transfers and consideration of $500 or less are exempt.", "recording_fee_deed_typical_usd": 43, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1500, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "C.R.S. 39-13-102", "source_url": "https://www.summitcountyco.gov/services/clerk_recorder/recording/fees.php", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "AL", "state_name": "Alabama", "transfer_tax_rate_state": 0.001, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Alabama's deed tax is $0.50 per $500 of value (0.10%), paid by the seller. A separate mortgage tax of $0.15 per $100 of the loan amount applies on new financing. County recording fees vary; $50 is a common urban baseline but some rural counties are lower.", "recording_fee_deed_typical_usd": 50, "recording_fee_method": "tiered", "title_insurance_method": "filed", "title_rate_per_1000_usd": 3, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Ala. Code § 40-22-1 (deed tax); § 40-22-2 (mortgage tax)", "source_url": "https://revenue.alabama.gov/property-tax/recording-tax/", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Jefferson County", "county_fips": "01073", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $16.00 for the 1st page, plus $3.00 for each additional page. Additional: $1.00 \"No Tax Collected\" stamp where tax is not collected; $1.00 for each additional grantee/grantor beyond 2 each. (Jefferson County Probate Court, Recording Costs schedule.)", "county_notes": "Alabama has NO county-levied real-estate transfer tax. The only transfer-type levy is the STATE deed recordation tax of $0.50 per $500 of value ($1.00/$1,000 = 0.002 of price), assessed at recording under Ala. Code 40-22-1; one-third of that state revenue is distributed to the county, but the county does not levy its own rate. Typically paid by the buyer/grantee at recording (negotiable). Birmingham, the county's major city, levies no separate municipal transfer tax. Deeds are recorded at the Jefferson County Probate Court (Birmingham and Bessemer divisions).", "recorder_url": "https://jeffcoprobatecourt.com/recording/recording-costs/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "AK", "state_name": "Alaska", "transfer_tax_rate_state": 0, "transfer_tax_paid_by": "none", "transfer_tax_notes": "Alaska imposes NO statewide real estate transfer, conveyance, documentary, or deed stamp tax — there is no transfer tax statute in the Alaska Statutes. In 2024 Alaska also enacted a law (HB 100) prohibiting municipalities and boroughs from levying or collecting any local sales/use tax on the transfer of real property, so there are no county or city transfer-tax add-ons either. The only government cost at transfer is the flat DNR recording fee.", "recording_fee_deed_typical_usd": 25, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "No transfer-tax statute exists; recording governed by AS 40.17 (Uniform Recording Act); recording fees set under AS 40.17.030 / DNR Recorder's Office fee schedule", "source_url": "https://dnr.alaska.gov/ssd/recoff/fees", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "AZ", "state_name": "Arizona", "transfer_tax_rate_state": 0, "transfer_tax_paid_by": "none", "transfer_tax_notes": "Arizona levies NO state, county, or city real-estate transfer/conveyance tax. The Arizona Constitution (Art. IX, Sec. 24, added by voter-approved Prop 100 in 2008) prohibits any new tax, fee, or stamp requirement on selling, purchasing, or conveying real property. The only price-related recording charge is a flat $2.00 deed/affidavit-of-property-value filing fee under A.R.S. 11-1132/11-1133 (not a percentage of price), and certain transfers are exempt from the affidavit requirement under A.R.S. 11-1134.", "recording_fee_deed_typical_usd": 30, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Ariz. Const. art. IX, § 24; A.R.S. § 11-1132 (deed/affidavit $2 fee); A.R.S. § 11-475 (recording fees)", "source_url": "https://www.azleg.gov/ars/11/01134.htm", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Maricopa County", "county_fips": "04013", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $30.00 per document to record a deed (no per-page fees), set statewide by A.R.S. 11-475 effective July 1, 2018 — the flat fee replaced the old per-page/indexing structure. A separate $2.00 Affidavit of Property Value filing fee applies when recording a deed that transfers real property, unless the transfer is exempt under A.R.S. 11-1134 (in which case an exemption code is noted on the deed instead). Military discharge (DD-214) and certain child-support documents are recorded at no charge. Government agencies have a separate reduced fee schedule.", "county_notes": "Arizona has NO real estate transfer/excise/documentary tax at any level — the state Constitution (Prop 100, \"Protect Our Homes Act,\" approved 2008) explicitly bars the state and \"any county, city, town or other political subdivision\" from imposing any tax or fee on the sale or transfer of real property after Dec 31, 2007, so neither Maricopa County nor Phoenix levies one. The only recording-related charges are the flat $30 document fee plus the $2 Affidavit of Property Value fee. The seller customarily pays for the deed preparation and the owner's title policy; recording fees are typically split per contract, with escrow handled by the title company.", "recorder_url": "https://recorder.maricopa.gov/recording/recording-fees.html", "data_verified_date": "2026-Q2" }, { "county_name": "Pima County", "county_fips": "04019", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $30.00 per document for all instruments except plats and surveys (deeds, deeds of trust/mortgages, releases, etc.) — charged per document regardless of page count, with no per-page or housing/affordable-housing surcharge. Plats and surveys: $24.00 first page + $20.00 each additional page. Government agency documents: $15.00 (or $14.00 first page + $10.00 per additional page for plats/surveys). A $5.00 fee applies to return improperly submitted documents. Arizona standardized recording to this flat $30 per-document fee statewide via HB 2659 (effective 2019).", "county_notes": "Arizona has NO real estate transfer tax at any level — voters passed Proposition 100 (\"Protect Our Homes Act\") in 2008, constitutionally prohibiting any new tax, fee, or assessment on the sale/transfer/conveyance of real property after 12/31/2007. Therefore neither Pima County nor the City of Tucson (the major city) levies a transfer/documentary/excise tax. Buyers and sellers split closing costs by custom/negotiation; recording fees are nominal flat charges. Note: AZ formerly required an Affidavit of Property Value (still required for most transfers, with statutory exemptions), but it carries no tax — it is informational for the assessor.", "recorder_url": "https://www.recorder.pima.gov/fees", "data_verified_date": "2026-Q2" }, { "county_name": "Pinal County", "county_fips": "04021", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $30.00 per standard document (all documents required or authorized by law to be recorded), effective July 1, 2019; includes affidavit of property value fee, additional indexing, document/storage surcharge, and a $1 postage fee for return by mail. Government agency rate: $15.00 per instrument. Plats/surveys: $24.00 first sheet + $20.00 each additional (government: $14.00 first + $10.00 each additional).", "county_notes": "Arizona prohibits all real estate transfer taxes statewide — no county or municipality (including Pinal County and its cities such as Casa Grande, Maricopa, Apache Junction) may levy one. The ban is constitutional (Ariz. Const. Art. IX §24, via 2008 Prop 100 / \"Protect Our Homes Act\") and statutory (A.R.S. §11-1132). Arizona also has no documentary stamp tax. Only an affidavit of property value is required (no fee beyond the flat recording charge). Recording fee is a flat per-document amount regardless of page count, and is customarily split per the purchase contract.", "recorder_url": "https://www.pinal.gov/822/Recording-Fee-Schedule", "data_verified_date": "2026-Q2" } ] }, { "state_code": "AR", "state_name": "Arkansas", "transfer_tax_rate_state": 0.0033, "transfer_tax_paid_by": "split", "transfer_tax_notes": "Arkansas real property transfer tax is $3.30 per $1,000 of value (0.33%), customarily split between buyer and seller per Ark. Code § 26-60-106. Recording fee: $15 for the first page + $5 per additional page (Ark. Code § 21-6-306); a typical deed costs approximately $20.", "recording_fee_deed_typical_usd": 20, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 3.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Ark. Code § 26-60-105 (transfer tax); § 26-60-106 (split); § 21-6-306 (recording fee)", "source_url": "https://www.dfa.arkansas.gov/offices/revenue-legal-counsel/policy-and-legal/real-property-transfer-tax/", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "CT", "state_name": "Connecticut", "transfer_tax_rate_state": 0.0075, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Connecticut's state conveyance tax is graduated: 0.75% on the first $800,000 of the sale price, 1.25% on $800,001–$2,500,000, and 2.25% above $2,500,000 (residential). Municipalities add a local conveyance tax of 0.25% (cga.ct.gov chap.223). The seller pays. Recording fee: $10 base + $5 per page under CGS § 7-34a; a typical deed is approximately $15.", "recording_fee_deed_typical_usd": 15, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 5, "attorney_required_at_closing": true, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Conn. Gen. Stat. § 12-494 et seq. (conveyance tax); § 7-34a (recording fee)", "source_url": "https://portal.ct.gov/DRS/Taxes/Conveyance-Tax/", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "HI", "state_name": "Hawaii", "transfer_tax_rate_state": 0.001, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Hawaii levies a state \"conveyance tax\" (HRS Ch. 247) on a tiered schedule by price. For a property that qualifies for a county homeowner (owner-occupant) exemption the lowest tier (consideration under $600,000) is $0.10 per $100 = 0.10% (0.001); without the homeowner exemption the lowest tier is $0.15 per $100 = 0.15% (0.0015). Rates rise with price up to $1.00 per $100 (1.00%) over $10M with exemption, or $1.25 per $100 (1.25%) without. Minimum tax is $1.00. No additional county/city conveyance tax. Tax is paid by the grantor/seller (HRS 247-4), except the buyer pays when a government entity is the seller. Exemptions exist (e.g., transfers under $100, gifts, certain government and confirmatory transfers).", "recording_fee_deed_typical_usd": 41, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Haw. Rev. Stat. 247-2 (rate); 247-4 (paid by grantor/seller)", "source_url": "https://dlnr.hawaii.gov/boc/recording-fees-new/", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Honolulu County", "county_fips": "15003", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Recording is handled statewide by the Hawaii Bureau of Conveyances (a single state agency; Hawaii has NO separate county recorders). Flat per-document fees (not per-page up to 50 pages). Regular System: $41.00 per document up to 50 pages, $106.00 if 51+ pages. Land Court System: $36.00 per document up to 50 pages, $101.00 if 51+ pages. Each property is in either the Regular System or Land Court System; dual-system properties may require recording in both, doubling the fee. Uncertified copies $1.00/page; certified copies $10.00 + $1.00/page + $10.00 processing; Certificate of Title issuance $50.00. (Effective 2/27/2017, still current.)", "county_notes": "Hawaii's only real-estate transfer tax is the STATE conveyance tax (HRS Chapter 247), customarily paid by the SELLER; there is NO Honolulu county or city transfer tax on top of it. State rate is tiered by price: non-owner-occupant buyers pay $0.15 per $100 (0.0015) up to $600k rising to $1.25 per $100 (0.0125) over $10M; buyers who qualify for the county homeowner (owner-occupant) exemption pay the lower tier, $0.10 per $100 (0.0010) up to $600k rising to $1.00 per $100 (0.0100) over $10M. The county homeowner exemption only changes which STATE rate tier applies — it is not a separate county levy. Honolulu County is the consolidated City and County of Honolulu, coterminous with the island of Oahu.", "recorder_url": "https://dlnr.hawaii.gov/boc/recording-fees-new/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "ID", "state_name": "Idaho", "transfer_tax_rate_state": null, "transfer_tax_paid_by": "negotiable", "transfer_tax_notes": "Idaho has no real-estate transfer tax. Recording fee is a flat $15 for deeds up to 30 pages under Idaho Code § 31-3205.", "recording_fee_deed_typical_usd": 15, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "No transfer-tax statute; Idaho Code § 31-3205 (recording fee)", "source_url": "https://legislature.idaho.gov/statutesrules/idstat/Title31/T31CH32/SECT31-3205/", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Ada County", "county_fips": "16001", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Fees set uniformly statewide by Idaho Code 31-3205 (applies to all counties including Ada). Documents 30 pages or less: Deeds/grants/conveyances of real property = $15 flat; Trust deeds/mortgages (incl. fixture filings, security agreements, assignments of leases/rents in same instrument) = $45 flat; Reconveyances of trust deeds and releases of mortgages = $15 flat. Documents over 30 pages: $10 for the first page + $3 for each additional page. Idaho has NO real estate transfer/excise/documentary stamp tax at the state, county, or city level.", "county_notes": "Idaho is a NO-transfer-tax state: there is no state, county, or municipal real estate transfer/excise/conveyance tax or documentary stamp. Idaho law (intent of legislature) is to not impose any form of real estate transfer or excise tax by the state or any political subdivision. Closing costs therefore consist of recording fees, title insurance, escrow, and lender fees only. Recording fees are statutory and uniform statewide under Idaho Code 31-3205 — Ada County charges the same as every other Idaho county. Who pays: recording of the deed is customarily paid by the seller (or split per contract); the buyer/borrower pays recording for the deed of trust/mortgage. Note: Idaho requires a Declaration of Value / consideration disclosure for residential transfers to the county recorder, but this is informational and carries no tax. Ada County Recorder is at 200 W Front St., Boise, ID 83702; phone (208) 287-6840.", "recorder_url": "https://adacounty.id.gov/clerk/property-records/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "IN", "state_name": "Indiana", "transfer_tax_rate_state": null, "transfer_tax_paid_by": "negotiable", "transfer_tax_notes": "Indiana has no real-estate transfer tax. Recording fee is approximately $25 per document (IC 36-2-7-10). A Sales Disclosure Fee of $10 is charged by the county assessor under IC 6-1.1-5.5 when a completed Sales Disclosure Form is required — this is a separate administrative fee, not a transfer tax.", "recording_fee_deed_typical_usd": 25, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "No transfer-tax statute; IC 36-2-7-10 (recording fee); IC 6-1.1-5.5 (Sales Disclosure Fee)", "source_url": "https://iga.in.gov/laws/2024/ic/titles/36#36-2-7-10", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Marion County", "county_fips": "18097", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Marion County uses Indiana's flat per-document recording fees (set by IC 36-2-7-10; Marion has the higher large-county schedule effective Jan 1, 2021). Deed / most documents: $35 flat (no per-page charge for standard 8.5x14 or smaller pages). Mortgage: $65 flat. Large-format documents exceeding 8.5x14 inches (plats, large surveys): $25 + $5 per additional large sheet. Recorder certification: $5. Copies: $1/page up to 11x17, $5/page over 11x17. Note: before recording, the Auditor/Assessor collects a separate $10 per-parcel transfer fee and a $20 sales disclosure form (SDF) fee — these are flat administrative fees, not price-based taxes.", "county_notes": "Indiana levies NO real-estate transfer/excise/documentary tax at the state, county, or city level — there is no charge based on sale price; only flat administrative fees apply. The City of Indianapolis (consolidated with Marion County under Unigov) has no documentary/realty transfer tax. Customarily the seller prepares and pays to record the deed and pays the auditor transfer + SDF fees, while the buyer pays to record the mortgage; this is negotiable. Marion is the only Indiana county on the higher $35 deed / $65 mortgage flat-fee schedule.", "recorder_url": "https://www.indy.gov/agency/marion-county-recorders-office", "data_verified_date": "2026-Q2" }, { "county_name": "Lake County", "county_fips": "18089", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Per the official Lake County Recorder Fee Schedule (Effective Jan 1, 2021, IC 36-2-7-10-.5): Deed and all other instruments = $25.00 (includes 1 oversize page); Mortgage (incl. subordinate/re-recorded) = $55.00; additional pages exceeding 8.5\"x14\" = $5.00 each; Mechanic's Lien (incl. one mail-out) = $25.00, each additional mail-out = $2.00; copies 11\"x17\" or smaller = $1.00/page; copies larger = $5.00/page; document certification = $5.00. Indiana standardized recording fees statewide as flat per-document amounts (no page-count fee for standard deeds).", "county_notes": "Indiana has NO state or county real estate transfer/excise tax (the state transfer tax was abolished; counties levy none), so there is no percentage-of-price transfer tax in Lake County. The only transfer-related charges are flat administrative fees collected by the county Auditor: a $10 Sales Disclosure Form filing fee (IC 6-1.1-5.5-4) and a per-parcel transfer/endorsement fee, plus the Recorder's flat $25 deed recording fee — none percentage-based. Conventionally the seller pays deed prep and the SDF fee; the buyer pays recording. A third-party claim of a \"$3 per $1,000\" Lake County transfer fee could not be confirmed on any official .gov source and is treated as unsubstantiated (null).", "recorder_url": "https://lakecountyin.gov/departments/recorder", "data_verified_date": "2026-Q2" } ] }, { "state_code": "IA", "state_name": "Iowa", "transfer_tax_rate_state": 0.0016, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Iowa's real estate transfer tax is $1.60 per $1,000 of value (0.16%) on the amount exceeding $500; seller pays. Recording fee is approximately $20: $7 for the first page + $5 per additional page + $5 county auditor certification.", "recording_fee_deed_typical_usd": 20, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 3.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Iowa Code § 428A.1 (transfer tax)", "source_url": "https://revenue.iowa.gov/property-tax/real-estate-transfer-tax", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Polk County", "county_fips": "19153", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Iowa statewide uniform recording fees (set by Iowa Code 331.604 / 428A.2): $7.00 for the first page of a document, $5.00 for each additional page. A deed/conveyance carries an additional $5.00 auditor transfer fee per separate parcel (add $5.00 to the first-page fee for each additional parcel, $50.00 maximum for additional parcels). Polk County therefore states a deed recording fee of $12.00 for the first page (the $7.00 base page fee + $5.00 transfer fee for one parcel) plus $5.00 each additional page. Documents with more than one transaction add $7.00 per transaction. Source: Polk County Recorder Recording Fees page (https://www.polkcountyiowa.gov/county-recorder/real-estate-department/recording-fees/).", "county_notes": "Iowa real estate transfer tax is a STATE tax under Iowa Code Chapter 428A, not a county-imposed rate, so county_transfer_tax_rate = null. Rate is $0.80 per $500 of consideration (or fraction thereof) with the first $500 EXEMPT — effectively ~0.0016 (0.16%) of the amount of consideration above $500. The GRANTOR (seller) customarily pays the transfer tax at recording. The county recorder collects it but distributes 82.75% to the Iowa Department of Revenue and retains only 17.25% in the county general fund — it is not a county surtax stacked on top of a state tax. A Declaration of Value (DOV) form must accompany the deed unless an exemption under 428A.2 is cited; the recorder must refuse to record if tax is unpaid or the DOV is missing. No city/municipal transfer tax exists in Iowa (Des Moines, the county seat, levies none) — city_transfer_tax_rate = null. Recording fees are uniform statewide, not county-specific. Seller pays transfer tax; buyer typically pays recording fee on the deed.", "recorder_url": "https://www.polkcountyiowa.gov/county-recorder/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "KS", "state_name": "Kansas", "transfer_tax_rate_state": null, "transfer_tax_paid_by": "negotiable", "transfer_tax_notes": "Kansas has no real-estate transfer tax; the mortgage registration fee was repealed. Recording fee is approximately $30: $17 for the first page + $13 for each additional page under KSA 28-115.", "recording_fee_deed_typical_usd": 30, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "No transfer-tax statute; KSA 28-115 (recording fee)", "source_url": "https://www.kslegislature.org/li_2024/b2023_24/statute/028_000_0000_chapter/028_001_0000_article/028_001_0015_section/028_001_0015_k/", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Sedgwick County", "county_fips": "20173", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/mortgage recording (per K.S.A. 28-115, via Sedgwick County Register of Deeds): $21.00 for the first page (not exceeding legal size 8\" x 14\", includes Heritage Trust Fund and Technology Fund fees), $17.00 for each additional page or fraction thereof. Mortgage release/assignment: $20.00 first page, $4.00 each additional page.", "county_notes": "Kansas levies NO real estate transfer tax and NO mortgage registration tax — Kansas is the only state to repeal an existing transfer/mortgage registration tax (phased out CY2015 through CY2019; fully eliminated as of Jan 1, 2019). Sedgwick County (Wichita, the largest KS county) levies none of its own, and the City of Wichita has no city transfer tax. Buyers/sellers pay only flat statutory deed recording fees set statewide by K.S.A. 28-115; typically the buyer pays recording fees per local custom.", "recorder_url": "https://www.sedgwickcounty.org/register-of-deeds/fees/", "data_verified_date": "2026-Q2" }, { "county_name": "Johnson County", "county_fips": "20091", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed: $21.00 first page + $17.00 each additional page. Mortgage release/assignment: $16.00 per book/page reference + $4.00 each additional page (1-page release = $20). Plats: $32.00 per page (max 30\"x36\"). Certification of copy: $13.00. Copies: $0.25/page. Mortgage Registration Fee Affidavit / Mortgage Cap Affidavit: No Charge. Credit card payments incur a 2.4% processor convenience fee. Fees set by K.S.A. 28-115 and include Heritage Trust Fund and technology fees.", "county_notes": "Kansas levies NO real estate transfer tax (it is the only U.S. state to have repealed one) and NO county or city transfer tax exists; the former mortgage registration fee (up to 0.26% of mortgage amount) was phased out and fully eliminated effective January 1, 2019, so the Mortgage Registration Fee Affidavit is now filed at \"No Charge.\" Closing costs are limited to flat statutory recording fees plus the parties' own title/escrow charges; recording fees are customarily paid by the party recording the document (deed typically buyer, mortgage typically buyer/borrower) though allocation is negotiable.", "recorder_url": "https://www.jocogov.org/department/treasury-taxation-and-vehicles/register-deeds/recording-fees", "data_verified_date": "2026-Q2" } ] }, { "state_code": "KY", "state_name": "Kentucky", "transfer_tax_rate_state": 0.001, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Kentucky's transfer tax is $0.50 per $500 of value (0.10%), paid by the seller. County recording fees vary but $50 is a common estimate.", "recording_fee_deed_typical_usd": 50, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 3, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Ky. Rev. Stat. § 142.050", "source_url": "https://revenue.ky.gov/Property/Real-Property/Pages/Real-Estate-Transfer-Tax.aspx", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Jefferson County", "county_fips": "21111", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording fee: $50.00 (includes first 5 pages); +$3.00 for each page over 5 (mortgages: +$3.00 per page over 30). +$4.00 for each additional book/reference. Certified copies $5.00 for first 3 pages + $0.50 each additional; plain copies $0.50/page.", "county_notes": "Kentucky has NO county-level transfer tax. The transfer tax of $0.50 per $500 of consideration (= 0.001, i.e. $1.00 per $1,000) is a STATE tax under KRS 142.050, collected by the county clerk at recording; the grantor/seller customarily pays it unless otherwise agreed, and exemptions exist (gifts, spouses, foreclosure, etc.). Louisville Metro/Jefferson County levies no separate city or county transfer tax on top of the state tax. Tax applies only when consideration exceeds $100.", "recorder_url": "https://www.jeffersoncountyclerk.org/document-fees/", "data_verified_date": "2026-Q2" }, { "county_name": "Fayette County", "county_fips": "21067", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed: $50.00 (up to 5 pages), +$3.00 per additional page over 5; +$4.00 per additional reference/notation. Mortgage: $80.00 (up to 30 pages), +$3.00 per additional page. Deed of correction / stamp-fee-exempt deed: $46.00. Power of attorney: $50.00. Deed of contract: $50.00. Fees set by KRS 64.012 (effective 1/1/2020), uniform statewide. Source: Fayette County Clerk fee schedule.", "county_notes": "Kentucky levies a STATE real estate transfer tax of $0.50 per $500 of consideration (0.001 of price), imposed on the grantor (seller) under KRS 142.050 and collected by the county clerk at recording — it is a state tax, not a county levy, so the county adds nothing of its own. Kentucky counties (including Fayette, the consolidated Lexington-Fayette Urban County Government) are not statutorily authorized to impose their own additional real estate transfer tax, and Lexington has no separate city transfer tax. Recording fees are set uniformly by state statute (KRS 64.012).", "recorder_url": "https://fayettekyclerk.gov/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "LA", "state_name": "Louisiana", "transfer_tax_rate_state": 0, "transfer_tax_paid_by": "none", "transfer_tax_notes": "Louisiana has NO state real-estate transfer/documentary tax. The Louisiana Constitution Art. VII, Sec. 2.3 (added by 2011 Amendment 1, effective Nov. 30, 2011) prohibits the state and any political subdivision from levying any tax or fee on the sale/transfer of immovable property, including documentary transaction taxes. The sole exception is the grandfathered Orleans Parish (New Orleans) Documentary Transaction Tax, a flat ~$325 fee (not a percentage of price). Recording, filing, and maintenance fees are expressly excluded from the prohibition and remain legal.", "recording_fee_deed_typical_usd": 105, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "La. Const. Art. VII, Sec. 2.3 (transfer tax prohibition); recording fees La. R.S. 13:844; notary execution La. Civ. Code arts. 1833 & 1839", "source_url": "https://ballotpedia.org/Louisiana_Immovable_Property_Tax,_Amendment_1_(2011)", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "East Baton Rouge Parish", "county_fips": "22033", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Tiered flat recording fee by page count (East Baton Rouge Parish Clerk of Court): 1-5 pages = $100; 6-25 pages = $200; 26-50 pages = $300; over 50 pages = $300 + $5 per additional page. Plus mandatory per-document add-ons: Judicial Building Fund $30 and LA Clerk's Remote Access Authority $5 (commonly cited together as a +$35 portal/judicial charge). Certified copies $10; plain copies $1/page; non-compliant document surcharge $10.", "county_notes": "Louisiana levies NO state real estate transfer/excise tax, and East Baton Rouge Parish does not impose any parish documentary/transfer tax of its own (unlike Orleans Parish/New Orleans, which charges a flat ~$325 documentary fee). Recording fees are flat tiered amounts by page count, not value-based; the party recording the deed (customarily the buyer per the closing agreement) pays the recording fee. Deeds are passed by notarial act before a Louisiana notary.", "recorder_url": "https://www.ebrclerkofcourt.org/recording", "data_verified_date": "2026-Q2" }, { "county_name": "Jefferson Parish", "county_fips": "22051", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Conveyance/deed recording (single index book), per official Jefferson Parish Clerk of Court fee schedule: 1-5 pages $105; 6-25 pages $205; 26-50 pages $305; 51+ pages $305 for first 50 pages plus $5 per additional page. Plus mandatory $5/instrument LCRAA (Louisiana Clerks' Remote Access Authority) fee. Oversized pages (>8.5x14 in) $20/page; indexing of names beyond 10 is $5/name. Fees include one certified copy or e-certification and indexing up to 10 names. Set by La. R.S. 13:844 (last revised 2017).", "county_notes": "Louisiana imposes NO statewide real estate transfer tax, and Jefferson Parish levies none of its own (no percentage tax and no flat documentary fee). Orleans Parish (New Orleans) is the only LA parish with a transfer/documentary fee (a flat ~$325), so it does NOT apply to Jefferson Parish. Closing costs here are recording fees only; by custom the buyer typically pays recording costs while the seller pays for the deed preparation, though this is negotiable.", "recorder_url": "https://www.jpclerkofcourt.us/fees/", "data_verified_date": "2026-Q2" }, { "county_name": "Orleans Parish", "county_fips": "22071", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Land Records Division (Clerk of Civil District Court) document recording fee, effective Aug 1, 2017 per La. R.S. 13:844: 1-5 pages $100.00; 6-25 pages $200.00; 26-50 pages $300.00; over 50 pages $300.00 for first 50 pages plus $5.00 per additional page. Each recording also adds a $30.00 Building Fund Fee (La. R.S. 13:996.67) and a $5.00 LCRAA Remote Access Portal Fee (La. R.S. 13:754), so a typical 1-5 page deed costs about $135.00 total. Base fee includes one certified copy and indexing of up to 10 names; $5.00 per additional name, $13.00 per additional square/address, $5.00 per additional lot beyond the second. A document recorded in BOTH mortgage and conveyance records is charged the fee for each separately.", "county_notes": "Louisiana has no state real-estate transfer tax, and parishes generally levy none — but Orleans Parish (coterminous with the City of New Orleans) is the lone exception: it imposes a flat Documentary Transaction Tax of $325.00 on deeds/sales/donations/transfers (and on mortgages of $9,000+; reduced tiers of $75/$125/$175 for mortgages under $9,000). It is a flat fee, NOT a percentage of sale price, so the percentage rate is null. By statute the tax is paid by the seller/donor/mortgagor (grantor), customarily at recording; if unpaid at recording it must be paid within 30 days or a $500 penalty plus interest applies. The City of New Orleans levies no separate percentage transfer tax on top of this.", "recorder_url": "https://www.orleanscivilclerk.com/lr_home.html", "data_verified_date": "2026-Q2" } ] }, { "state_code": "ME", "state_name": "Maine", "transfer_tax_rate_state": 0.0044, "transfer_tax_paid_by": "split", "transfer_tax_notes": "Maine's real estate transfer tax is $2.20 per $500 of value (0.44%), split equally between buyer and seller (each pays $1.10/$500 = 0.22%). Effective 2026-01-01, the flat deed recording fee is $35 under 33 M.R.S. § 751. Note: as of 2025-11-01, sales above $1,000,000 carry an additional surcharge of $3.80 per $500 on the amount above $1M (combined rate $6.00/$500 = 1.20% on that portion); the base $2.20/$500 on the full price and the 50/50 split remain unchanged.", "recording_fee_deed_typical_usd": 35, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "36 M.R.S. § 4641-A (transfer tax); 33 M.R.S. § 751 (recording fee)", "source_url": "https://www.maine.gov/revenue/taxes/property/real-estate-transfer-tax", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "MI", "state_name": "Michigan", "transfer_tax_rate_state": 0.0086, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Michigan's state real estate transfer tax is $3.75 per $500 of value (0.75%), plus a county transfer tax of $0.55 per $500 (0.11%), for a combined 0.86% paid by the seller.", "recording_fee_deed_typical_usd": 30, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "MCL § 207.523 (state transfer tax); MCL § 207.505 (county transfer tax)", "source_url": "https://www.michigan.gov/taxes/property/individual-income-tax-field-audits/michigan-real-estate-transfer-tax", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Wayne County", "county_fips": "26163", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $30.00 per document to record a deed or other real-estate instrument, regardless of the number of pages (Michigan statewide statutory fee under MCL 600.2567, effective Oct 1, 2016). The $30 includes a $4.00 Michigan State Survey & Remonumentation fund component and a $5.00 automation fund component. No separate per-page charge. (Older sources such as Deeds.com still list an outdated \"$15 first page + $3 each additional page\" schedule that predates the 2016 flat-fee change.)", "county_notes": "Michigan is one of the few states where counties levy their own real-estate transfer tax (\"County Real Estate Transfer Tax\") on top of the state tax: Wayne County = $0.55 per $500 ($1.10 per $1,000 = 0.0011), plus the state tax of $3.75 per $500 ($7.50 per $1,000 = 0.0075), for a combined ~$4.30 per $500 (~0.86%). The seller customarily pays both transfer taxes (negotiable), paid at recording. Wayne County is NOT eligible for the optional higher $0.75/$500 county rate, which Michigan law allows only for counties over 2 million population. No Michigan city, including Detroit, imposes its own local real-estate transfer tax.", "recorder_url": "https://www.waynecountymi.gov/Government/Elected-Officials/Register-of-Deeds/Document-Recording", "data_verified_date": "2026-Q2" }, { "county_name": "Oakland County", "county_fips": "26125", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $30.00 to record any document regardless of page count (this flat fee already includes the Michigan Remonumentation fee and the Register of Deeds Automation fee, so there is NO per-additional-page charge). Add $3.00 for each additional instrument assigned or discharged when a document assigns/discharges more than one instrument, and $3.00 for each additional referenced liber and page. A $5.00 Treasurer's Tax Certificate fee must be included in the recording payment for warranty deeds / land contracts / any deed with a covenant of warranty (which require tax certification) unless obtained directly from the Treasurer.", "county_notes": "Michigan is one of the few states with BOTH a state and a county real-estate transfer tax. Oakland County levies the standard county tax of $0.55 per $500 ($1.10/$1,000 = 0.0011) on top of the State Real Estate Transfer Tax (SRETT) of $3.75 per $500 ($7.50/$1,000 = 0.0075), for a combined $4.30/$500 ($8.60/$1,000). Both transfer taxes are customarily paid by the seller (the purchase agreement can reallocate). No Michigan city/municipality is authorized to levy its own real-estate transfer tax — it is purely state + county under MCL 207.504 (county) and 207.525 (state). Documents must state property value on their face or attach a value affidavit; transfer tax applies when value is $100 or more.", "recorder_url": "https://www.oakgov.com/government/clerk-register-of-deeds/property-land/fees-forms", "data_verified_date": "2026-Q2" }, { "county_name": "Macomb County", "county_fips": "26099", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording: flat $30.00 per document regardless of page count (effective Oct 1, 2016). Additional $3.00 per extra instrument referenced for documents that assign or discharge more than one instrument. Of the $30, $4.00 goes to the Michigan Survey & Remonumentation fund. Real estate record search $5.00; copies $1.00/page; UCC search $12.00/debtor name. Source: Macomb County Clerk/Register of Deeds official fee page.", "county_notes": "Michigan counties under 2,000,000 population (Macomb pop. ~881k) levy a county real estate transfer tax of $0.55 per $500 of value = $1.10/$1,000 = 0.0011 (0.11%), authorized under MCL 207.504. This is on top of the state real estate transfer tax of $3.75/$500 = $7.50/$1,000 = 0.0075 (MCL 207.523). Combined state+county = $8.60/$1,000. By Michigan statute the SELLER/grantor pays both transfer taxes. Michigan municipalities do not levy their own real estate transfer tax, so no city transfer tax applies. Tax is based on total value (typically sale price); the instrument must state value on its face or attach a value affidavit.", "recorder_url": "https://www.macombgov.org/departments/clerk-register-deeds/register-deeds/recording-fees", "data_verified_date": "2026-Q2" }, { "county_name": "Kent County", "county_fips": "26081", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording fee: $30 flat per document (any number of pages), effective Oct 1, 2016, inclusive of Michigan Remonumentation and Register of Deeds Automation fees. Add $3 to the recording fee for each additional instrument assigned or discharged beyond the first (limit 25 per document). Tax Certification (required on Warranty Deeds, Land Contracts, and any deed with a warranty covenant) from the County Treasurer: $5 per deed for up to 25 parcels, plus $0.20 per additional parcel over 25. Copies: $1/page, $5 minimum search; certification $5/document. Source: official Kent County Register of Deeds Fee Schedule (kentcountymi.gov/851/Fee-Schedule).", "county_notes": "Michigan counties levy their OWN real estate transfer tax under the County Real Estate Transfer Tax Act (MCL 207.504/207.505). Kent County's rate is $0.55 per $500 ($1.10 per $1,000 = 0.0011), the standard rate for counties under 2,000,000 population; the official Kent County fee schedule confirms \"County: $1.10 per thousand.\" This is ON TOP OF the Michigan state transfer tax of $7.50 per $1,000 (0.0075, MCL 207.526), for a combined 0.0086. The tax is paid by the seller/grantor (\"The tax shall be upon the person who is the seller or the grantor\") and is collected at recording with a documentary stamp; mortgages are exempt and the tax applies to consideration paid. Grand Rapids (the major city) levies no separate city transfer tax — Michigan municipalities are not authorized to impose one.", "recorder_url": "https://www.kentcountymi.gov/848/Register-of-Deeds", "data_verified_date": "2026-Q2" }, { "county_name": "Washtenaw County", "county_fips": "26161", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $30.00 per document to record a deed, mortgage, lis pendens, or other instrument, regardless of page count (Michigan statewide flat fee per PA 224 of 2016, effective Oct 1, 2016; inclusive of Remonumentation and Register of Deeds Automation fees). Add $3.00 for each additional instrument assigned or discharged in a single document.", "county_notes": "County transfer tax is $1.10 per $1,000 = $0.55 per $500 = 0.0011 of price, levied on top of the SEPARATE Michigan STATE transfer tax of $7.50 per $1,000 ($3.75 per $500 = 0.0075). Both are statutory (MCL 207.523 county / MCL 207.504 state). The combined transfer tax (county + state) is conventionally paid by the SELLER (grantor) at closing in Michigan, though negotiable by contract. County rate of $0.55/$500 applies to counties under 2 million population; only Wayne County may charge up to $0.75/$500 — Washtenaw uses the standard $0.55/$500. Deed recording fee is a flat $30/document statewide. No city/municipal transfer tax in Ann Arbor or other Washtenaw municipalities (Michigan does not authorize local transfer taxes beyond state+county).", "recorder_url": "https://www.washtenaw.org/303/Fee-Schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Ingham County", "county_fips": "26065", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/instrument recording fee: $30.00 flat per document (deeds, mortgages, lis pendens, certified copies of court documents, or other real-property instruments), regardless of number of pages. Additional $3.00 for each instrument assigned or discharged beyond the first on assignment/discharge documents. Copy fees: unrecorded/time-stamped $0.50/page; recorded document copies $1.00/page; certified copies $5.00/document plus $1.00/page. (Source: Ingham County Register of Deeds official fee schedule, rd.ingham.org)", "county_notes": "SELLER/GRANTOR pays the transfer tax in Michigan (\"Transfer taxes shall be upon the seller or grantor and must be paid at the time the instrument is presented for recording\") and it must be paid before the Register of Deeds will record the deed. County transfer tax = $0.55 per $500 of consideration = 0.0011 of price (per MCL 207.501 et seq., County Real Estate Transfer Tax Act, applies to counties under 2 million population — Ingham qualifies). On TOP of this is the STATE transfer tax of $3.75 per $500 = 0.0075 (state-level, not captured in county_transfer_tax_rate), so the combined statewide rate is $4.30 per $500 = 0.0086. No city/municipal transfer tax exists in Michigan — there are no local add-ons beyond state + county, so the rate is uniform statewide. Largest city in the county is Lansing (the state capital); no separate city transfer tax. Recording fee is a flat $30.00 per instrument regardless of pages (per the 2016 statewide flat-fee statute, MCL 600.2567).", "recorder_url": "https://rd.ingham.org/departments_and_officials/register_of_deeds/fees.php", "data_verified_date": "2026-Q2" }, { "county_name": "Genesee County", "county_fips": "26049", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording: $30.00 flat fee per document (all document types, regardless of page count). Add $3.00 per additional instrument for documents assigning/discharging more than one instrument. Copies: $1.00 per page. Certified copies: $5.00 certification + $1.00 per page. County Treasurer tax certification required on warranty deeds, land contracts/assignments, and deeds with covenant of warranty: $5.00. Source: official Genesee County Register of Deeds fee schedule (.gov).", "county_notes": "County real estate transfer tax = $0.55 per $500 of consideration = $1.10 per $1,000 = 0.0011 decimal of price (levied under Michigan's County Real Estate Transfer Tax Act, MCL 207.501; standard $0.55/$500 rate applies because Genesee County population is under 2 million — only Wayne County may levy the higher up-to-$0.75/$500 rate). This county tax is ON TOP OF the Michigan STATE real estate transfer tax of $3.75 per $500 = $7.50 per $1,000 = 0.0075 (state-level, not captured here). By custom and the standard Michigan purchase agreement, the SELLER pays both the state and county transfer tax. Mortgages are exempt from transfer tax. Largest city is Flint; no separate municipal transfer tax in Michigan. Deed recording fee is a $30.00 flat fee per document. Note: warranty deeds and land contracts require a $5.00 County Treasurer tax certification prior to recording.", "recorder_url": "https://www.geneseecountymi.gov/departments/register_of_deeds/fee_schedule.php", "data_verified_date": "2026-Q2" } ] }, { "state_code": "MN", "state_name": "Minnesota", "transfer_tax_rate_state": 0.0033, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Minnesota's deed tax is $3.30 per $1,000 of net consideration (0.33%), paid by the seller. Hennepin and Ramsey counties add an Environmental Response Fund (ERF) tax of $0.01 per $100 (0.01%). The minimum deed tax is $1.65.", "recording_fee_deed_typical_usd": 46, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Minn. Stat. § 287.21 (deed tax)", "source_url": "https://www.revenue.state.mn.us/deed-transfer-tax", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Hennepin County", "county_fips": "27053", "county_transfer_tax_rate": 0.0001, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $46 per document to record a deed, mortgage, or most land-title documents (abstract or Torrens/registered land) — NOT charged per page; additional pages do not increase the fee. Transfer-of-fee-ownership certificate (Torrens) is also $46 for the first certificate cancelled and issued. Add-on fees that apply to a typical sale: a $5 Minnesota Conservation Fund fee on each instrument where State Deed Tax or Mortgage Registry Tax is paid; a $5 Agricultural Conservation fee on each transfer deed/mortgage where deed/mortgage tax is payable (Minn. Stat. 40A.152); and a $54 Well Disclosure Certificate fee when required. Fees set under Minn. Stat. 357.18.", "county_notes": "Minnesota deed tax (transfer tax) is customarily paid by the SELLER. State Deed Tax is 0.0033 of price; Hennepin (like Ramsey) adds a county-level Environmental Response Fund (ERF) tax of 0.0001 under Minn. Stat. 383B.80, for a combined 0.0034. Minneapolis (the major city) has NO city transfer tax — it was only being explored by the city council in 2026 and would require state legislative approval, so none exists today.", "recorder_url": "https://www.hennepincounty.gov/services/property/record-land-title-documents", "data_verified_date": "2026-Q2" }, { "county_name": "Ramsey County", "county_fips": "27123", "county_transfer_tax_rate": 0.0001, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording fee: $46.00 per document (flat — additional pages no extra charge). Well disclosure certificate: $50.00. Plats: $56.00. Certified copies: $10.00. Plus a state-mandated $5.00 Agricultural Conservation / Preservation fee when state deed tax or mortgage registry tax is due (added to the tax, not the recording fee). Source: Ramsey County Recorder's Office, 15 W. Kellogg Blvd, Room 72, St. Paul, MN 55102; (651) 266-2050.", "county_notes": "Minnesota levies a state Deed Tax of 0.0033 (0.33%) of net consideration, paid by the seller, due before recording. Ramsey County levies its OWN additional Environmental Response Fund (ERF) tax of 0.0001 (0.01%) on top of the state rate — one of only two MN counties (Ramsey and Hennepin) to do so — bringing the total deed tax to 0.0034 (0.34%) on property in the county. The 0.0001 reported here is the county-only portion. The deed tax does not apply to transfers under $3,000. St. Paul (the county's major city) has no separate municipal transfer tax. A $5 conservation/agricultural-preservation fee also applies to taxable deeds and mortgages.", "recorder_url": "https://www.ramseycountymn.gov/residents/property-home/records/recorders-office", "data_verified_date": "2026-Q2" }, { "county_name": "Dakota County", "county_fips": "27037", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Per official Dakota County Filing Fees page (co.dakota.mn.us): Deed/Abstract document or Torrens memorial recording = $46 per document; Plats and Registered Land Surveys = $56; Well Disclosure Certificate = $50 (required on transfer deeds unless an exemption statement appears); extra copies submitted at filing = $2; $5 Conservation Fee added on instruments subject to state deed or mortgage registry tax. Copies = $1/page, certified copy = $10. (All recording fees are set by Minnesota statute, uniform statewide.)", "county_notes": "Minnesota levies a STATE Deed Tax of 0.0033 (0.33%) of net consideration (purchase price less assumed liens), minimum $1.65; deeds under $3,000 exempt for deeds recorded after 12/31/2019. The deed tax is conventionally paid by the SELLER. Dakota County does NOT levy its own county transfer tax — the extra 0.0001 Environmental Response Fund (ERF) Tax applies ONLY to Hennepin and Ramsey counties, not Dakota, so Dakota's effective deed-tax rate is the state base 0.0033. Minnesota does not authorize municipal/city real estate transfer taxes, so cities in Dakota County (Apple Valley, Eagan, Burnsville, Lakeville, etc.) levy none.", "recorder_url": "https://www.co.dakota.mn.us/HomeProperty/Recording/FilingFees", "data_verified_date": "2026-Q2" }, { "county_name": "Anoka County", "county_fips": "27003", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $46.00 to record a deed (abstract property), standardized statewide under MN Stat. 357.18 with NO additional per-page charge. Torrens (registered land) documents have separate fees. Plus a mandatory $5.00 conservation fee (MN Stat. 40A.152) on each deed where state deed tax is due — owed in Anoka County even if the deed tax was paid in another county. Other fees: Well Disclosure Certificate $54.00; Plat recording $56.00; Certified copy of document $10.00; Attested copy $2.00; Certified copy of plat $15.00; Copy of plat $10.00.", "county_notes": "Minnesota's transfer tax is the STATE Deed Tax at 0.0033 (0.33%) of net consideration ($1.65 minimum for consideration of $3,000 or less). This is a state-level tax, NOT a county tax, so county_transfer_tax_rate is null. Only Hennepin and Ramsey counties add a 0.0001 Environmental Response Fund (ERF) tax on top (combined 0.0034) — Anoka County does NOT levy this, so there is no county-specific add-on. The State Deed Tax is customarily paid by the SELLER in Minnesota. Recording fees are customarily paid by the buyer. Note the $5.00 conservation fee (MN Stat. 40A.152) is collected on every taxable deed and remains due in Anoka County even when the state deed tax is remitted in another county. No municipal/city transfer tax exists in Minnesota.", "recorder_url": "https://www.anokacountymn.gov/4270/Fee-Schedules", "data_verified_date": "2026-Q2" }, { "county_name": "Washington County", "county_fips": "27163", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording fee: $46.00 (abstract or Torrens, flat — no per-page charge). Mortgage recording: $46.00. Well disclosure certificate: $54.00 (abstract) / $56.00 (Torrens), or $50.00 standalone. Plat: $56.00. Certified copy: $10.00; attested copy: $2.00. NOTE: deeds qualifying for deed tax also incur a $5.00 Agricultural Conservation/Preservation fee (Washington is a participating county). Source: Washington County Land Records & Recording (washingtoncountymn.gov) and MN Statute 357.18.", "county_notes": "MN has NO county transfer tax. Minnesota levies a STATE Deed Tax of 0.0033 (0.33%) of net consideration ($3.30 per $1,000), minimum $1.65 for transactions <= $3,000 — collected by the county but set/administered at the state level (MN Statute ch. 287, Dept. of Revenue). Only Hennepin & Ramsey counties add a 0.0001 county-level Environmental Response Fund (ERF) tax; Washington County does NOT, so the county transfer-tax rate is null. By Minnesota custom the SELLER (grantor) typically pays the state deed tax, though it is negotiable. Recording fees are paid by the party recording (usually the buyer for the deed). No municipal/city transfer tax exists in Minnesota. Mortgage Registry Tax (paid by buyer/borrower) is a separate state tax of 0.0023 (0.0024 in Hennepin/Ramsey) on mortgage debt.", "recorder_url": "https://www.washingtoncountymn.gov/721/Land-Records-and-Recording", "data_verified_date": "2026-Q2" } ] }, { "state_code": "MS", "state_name": "Mississippi", "transfer_tax_rate_state": null, "transfer_tax_paid_by": "negotiable", "transfer_tax_notes": "Mississippi has no real-estate transfer tax.", "recording_fee_deed_typical_usd": 25, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 3.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "No transfer-tax statute", "source_url": "https://www.sos.ms.gov/lands-divisions/land-records", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "MO", "state_name": "Missouri", "transfer_tax_rate_state": null, "transfer_tax_paid_by": "negotiable", "transfer_tax_notes": "Missouri has no real-estate transfer tax. The Missouri Constitution Art. X § 25 (adopted 2010) prohibits the General Assembly from enacting any new real-property transfer tax. Recording fee: approximately $18 ($5 base + $3 per page + surcharges, per RSMo § 59.310).", "recording_fee_deed_typical_usd": 18, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "No transfer-tax statute; Mo. Const. Art. X § 25 (2010, bars new transfer taxes); RSMo § 59.310 (recording fee)", "source_url": "https://revisor.mo.gov/main/OneSection.aspx?section=59.310", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Jackson County", "county_fips": "29095", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $21.00 for the first page plus $3.00 for each additional page. A $25.00 non-standard document fee is added if the document does not meet formatting standards. Releases/assignments: $5.00 per additional affected document number. Copies: $2.00 first page, $1.00 each additional; certification $1.00 per document. A Certificate of Value must accompany documents transferring real estate (penalty of $500 or 1% of selling price if omitted).", "county_notes": "Missouri imposes NO real estate transfer/excise tax at the state, county, or city level — the Missouri Constitution (Article X §25) prohibits the state, counties, and any political subdivision from imposing any tax on the sale or transfer of real estate. Therefore both county and city transfer tax are null (Kansas City, the largest city in the county, cannot levy one either). Only flat recording fees apply. Buyer typically pays recording fees for the deed; seller pays for mortgage releases. The county is served by the Jackson County Recorder of Deeds.", "recorder_url": "https://www.jacksongov.org/Government/Departments/Recorder-of-Deeds/Recording-Fees", "data_verified_date": "2026-Q2" }, { "county_name": "St. Louis County", "county_fips": "29189", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/UCC/Instrument recording: $24.00 first page, $3.00 each additional page. Non-standard formatting fee (documents not meeting Missouri statutory formatting standards): $25.00 (e.g., a 1-page non-standard doc totals $49.00). Deed copies: $2.00 first page, $1.00 each additional. Subdivision plat: $41.00 up to first 3 sq ft, $25.00 each additional 3 sq ft. Survey page (18x24): $21.00 first page, $5.00 each additional. Source: official St. Louis County Recorder of Deeds price list.", "county_notes": "Missouri levies no real estate transfer tax at any level: the state constitution (Art. X Sec. 25, 2010 Amendment 3) bars the state, counties, and political subdivisions from imposing one, so St. Louis County and its cities have none. Buyer and seller split closing/recording costs by contract; a Certificate of Value form must accompany ownership-transfer documents (informational, not a tax), and an extra $25 non-standard formatting fee applies if the document fails Missouri statutory formatting standards.", "recorder_url": "https://stlouiscountymo.gov/st-louis-county-departments/revenue/recorder-of-deeds/price-list/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "MT", "state_name": "Montana", "transfer_tax_rate_state": null, "transfer_tax_paid_by": "negotiable", "transfer_tax_notes": "Montana has no real-estate transfer tax and no state sales tax. Recording fee is $20 for the first page effective 2025-10-01 under MCA § 7-4-2637, plus $10 for each additional page.", "recording_fee_deed_typical_usd": 20, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "No transfer-tax statute; MCA § 7-4-2637 (recording fee, eff. 2025-10-01)", "source_url": "https://leg.mt.gov/bills/mca/title_0070/chapter_0040/part_0260/section_0370/0070-0040-0260-0370.html", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "NE", "state_name": "Nebraska", "transfer_tax_rate_state": 0.00232, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Nebraska's documentary stamp tax is $2.32 per $1,000 of value (0.232%), effective 2025-09-03 per Neb. Rev. Stat. § 76-901 (see revenue.nebraska.gov rate history). Seller pays. Recording fee: approximately $10 for the first page + $6 per additional page (§ 33-109).", "recording_fee_deed_typical_usd": 16, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 3.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Neb. Rev. Stat. § 76-901 (transfer tax, rate eff. 2025-09-03); § 33-109 (recording fee)", "source_url": "https://revenue.nebraska.gov/PAD/documentary-stamp-tax", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Douglas County", "county_fips": "31055", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording fee: $10.00 for the 1st page, $6.00 for the 2nd page and each subsequent page (set by Nebraska Statute Sec. 33-109, uniform statewide; no extra charge for legal descriptions). UCC financing statements are a flat $14.00. Certified copies $1.50/page (Sec. 33-109).", "county_notes": "Nebraska has NO county-level transfer/excise tax. The only transfer tax is the STATE documentary stamp tax, administered by the Nebraska Dept. of Revenue and collected at the county Register of Deeds; it is $2.25 per $1,000 of value (0.00225), increased to $2.32 per $1,000 (0.00232) effective Sept 3, 2025, and scheduled to rise to $3.32 per $1,000 effective July 19, 2026 (per LB 1067), reverting to $2.32 on/after Jan 1, 2032. The tax is paid by the GRANTOR (seller). Douglas County and the City of Omaha levy no additional transfer tax of their own.", "recorder_url": "https://registerofdeeds.douglascounty-ne.gov/", "data_verified_date": "2026-Q2" }, { "county_name": "Lancaster County", "county_fips": "31109", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $10.00 for the first page + $6.00 for each additional page (Lancaster County Register of Deeds, official). Deed must be accompanied by a completed Real Estate Transfer Statement (Form 521) and the appropriate documentary stamp tax, if applicable.", "county_notes": "Nebraska's only transfer tax is the STATE documentary stamp tax (Neb. Rev. Stat. 76-901) — there is NO separate county or municipal transfer tax, so county_transfer_tax_rate = null per NE rule. The documentary stamp tax is imposed on the GRANTOR (seller) for the privilege of transferring title; in practice the seller customarily pays, though it can be negotiated. It is collected by the county Register of Deeds at recording but is a uniform statewide rate (not county-set). Rate = $2.32 per $1,000 of value (= 0.00232) effective 2025-09-03; scheduled to increase to $3.32 per $1,000 (= 0.00332) beginning 2026-07-18 (recent legislation). Major city Lincoln has no city transfer tax (Nebraska does not authorize municipal transfer taxes). Note: some non-gov blogs claim cities/counties may add a fee — this is not supported by Nebraska statute; the doc-stamp rate is uniform statewide.", "recorder_url": "https://www.lancaster.ne.gov/1483/Register-of-Deeds", "data_verified_date": "2026-Q2" } ] }, { "state_code": "NV", "state_name": "Nevada", "transfer_tax_rate_state": 0.0051, "transfer_tax_paid_by": "negotiable", "transfer_tax_notes": "Nevada's real property transfer tax is approximately $5.10 per $1,000 in Clark County (0.51%); rates vary by county. Under NRS 375.020 buyer and seller are jointly and severally liable, so payment is negotiable — in practice the seller typically covers it by local custom.", "recording_fee_deed_typical_usd": 42, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Nev. Rev. Stat. § 375.020", "source_url": "https://tax.nv.gov/uploadedFiles/taxnvgov/Content/TaxLibrary/RPTTRateChart.pdf", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Clark County", "county_fips": "32003", "county_transfer_tax_rate": 0.0012, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $42.00 total recording fee per document for standard real estate documents (deeds), regardless of page count. The $42.00 is composed of: $25.00 base recording fee + $10.00 Nevada Legal Aid Services for the indigent + $5.00 technology fee + $1.00 Foster Care assistance fund + $1.00 District Court investigator compensation. Nevada does NOT charge a per-additional-page fee for standard recordings (flat fee covers the document). A $25.00 non-compliance fee applies if the document does not meet formatting standards. Copies are $1.00/page; certification $4.00/document. (UCC filings: $60 for 1-2 pages, $90 for 3-20 pages — not applicable to deeds.) Effective Jan 1, 2020.", "county_notes": "Nevada is one of the rare states where the COUNTY levies its own transfer tax add-on on top of the state Real Property Transfer Tax. Clark County total = $2.55 per $500 of value ($1.95/$500 state base + $0.60/$500 Clark County add-on). The $0.60/$500 county portion = 0.0012 of price (reported here); the combined effective total is $5.10 per $1,000 = 0.0051 of price. Tax is calculated on full purchase price or fair market value; per NRS 375, buyer and seller are jointly/severally liable but in practice the SELLER customarily pays in Clark County (Las Vegas/Henderson/North Las Vegas). No major city in the county levies its own separate documentary/transfer tax. Certain transfers are exempt under NRS 375.090. Contact: Transfer Tax Auditor (702) 455-4336.", "recorder_url": "https://www.clarkcountynv.gov/government/elected_officials/county_recorder/fees", "data_verified_date": "2026-Q2" }, { "county_name": "Washoe County", "county_fips": "32031", "county_transfer_tax_rate": 0.0002, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "General document recording fee: $43.00 per document (flat fee, regardless of page count) per the official Washoe County Recorder Schedule of Fees. Map recordings charge additional pages at $10.00 each. Notice of Default = $250.00 + $43.00 recording fee.", "county_notes": "Washoe County's TOTAL Real Property Transfer Tax (RPTT) is $2.05 per $500 of value (or fraction thereof) on consideration/value over $100, collected by the County Recorder at recording with a required Declaration of Value form. Of this, $1.95/$500 is the statewide base (NRS 375.020 + 375.023); Washoe is one of only two NV counties (with Churchill) that levies an ADDITIONAL $0.10/$500 of its own into the county general fund (Local Government Tax Act of 1991). That county-specific $0.10/$500 = 0.0002 (0.02%) is reported here as the county_transfer_tax_rate; the full combined rate ($2.05/$500 = 0.0041) is what a buyer/seller actually pays. By Nevada custom the seller typically pays RPTT. Nevada has no separate city/municipal transfer tax (Reno/Sparks levy none). Exemptions under NRS 375.090.", "recorder_url": "https://www.washoecounty.gov/recorder/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "NH", "state_name": "New Hampshire", "transfer_tax_rate_state": 0.0075, "transfer_tax_paid_by": "split", "transfer_tax_notes": "New Hampshire's Real Estate Transfer Tax (RETT) is $0.75 per $100 (0.75%) paid separately by the BUYER and by the SELLER — each party independently owes 0.75% on their own return (RSA 78-B:1 and 78-B:4). The combined economic burden is 1.5% of the sale price, but each party reports and pays their own half. The $25 minimum is the floor tax amount per return, not a recording fee; recording fees are set by each county register of deeds and are typically $10–$15.", "recording_fee_deed_typical_usd": 12, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "N.H. Rev. Stat. § 78-B:1; § 78-B:4", "source_url": "https://www.revenue.nh.gov/documents/real-estate-transfer-tax.pdf", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "NM", "state_name": "New Mexico", "transfer_tax_rate_state": 0, "transfer_tax_paid_by": "none", "transfer_tax_notes": "New Mexico imposes NO state real-estate transfer, conveyance, or documentary stamp tax, and no county/city add-on transfer taxes exist. (A 2021 bill, HB0019 'Real Estate Transfer Tax Act,' tried to create one at 0.75%-1.25% on homes $500k+ but failed to pass — confirming none exists.) NM does require a Real Property Transfer Declaration Affidavit (NMSA 7-38-12.1) filed with the county assessor for residential transfers, but this is an informational assessment filing, not a tax.", "recording_fee_deed_typical_usd": 25, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "NMSA 1978, § 14-8-15 (recording fees); no transfer-tax statute exists (cf. failed 2021 HB0019)", "source_url": "https://law.justia.com/codes/new-mexico/chapter-14/article-8/section-14-8-15/", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Bernalillo County", "county_fips": "35001", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording: $25 per document for up to 10 indexed entries; each additional block of 10 indexed entries is an additional $25. Copies: $1 per page (uncertified, in-person or emailed electronic), $2 per document (certified), faxed $2 plus copy fee. Documents must be original, signed and notarized, and include the full legal description for property records. Source: Bernalillo County Clerk Recording & Filing page (berncoclerk.gov, page last modified 2025-08-22).", "county_notes": "New Mexico levies NO state real estate transfer tax, and Bernalillo County imposes NO county deed transfer/excise tax (NM counties fund via gross receipts taxes, not deed stamp/transfer taxes) — county_transfer_tax_rate is null. The City of Albuquerque (county seat) likewise has NO city transfer tax; a transfer tax has been proposed in the Albuquerque area but repeatedly opposed/never enacted (per GAAR realtor advocacy). Recording cost is a flat $25 per document (covers up to 10 indexed entries); the buyer/grantee typically pays recording fees at closing.", "recorder_url": "https://www.berncoclerk.gov/recording-and-filing/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "ND", "state_name": "North Dakota", "transfer_tax_rate_state": 0, "transfer_tax_paid_by": "none", "transfer_tax_notes": "North Dakota has NO real-estate transfer tax. The prohibition is constitutional: Article X, Section 27 (added by Measure 2 in 2014) bars the state and any county, township, city, or other political subdivision from imposing any mortgage taxes or any sales or transfer taxes on the mortgage or transfer of real property. As a result there are also no local/county/city transfer-tax add-ons anywhere in the state.", "recording_fee_deed_typical_usd": 20, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "N.D. Const. art. X, § 27 (transfer-tax ban); recording fee N.D. Cent. Code § 11-18-05", "source_url": "https://www.ndcourts.gov/legal-resources/nd-constitution/article-x-finance-and-public-debt", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "OH", "state_name": "Ohio", "transfer_tax_rate_state": 0.001, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Ohio's base conveyance fee is $1.00 per $1,000 of value (0.10%), paid by the seller. Every county is authorized to levy a permissive conveyance fee of up to $3.00 per $1,000 additional; in practice most Ohio counties collect $3–$4 per $1,000 combined (typical combined $3–4/$1,000).", "recording_fee_deed_typical_usd": 34, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 3.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Ohio Rev. Code § 319.54 (conveyance fee)", "source_url": "https://tax.ohio.gov/individual/resources/municipal-net-profit-tax", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Cuyahoga County", "county_fips": "39035", "county_transfer_tax_rate": 0.003, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording fee (effective Oct 24, 2024, per Ohio SB94): $39.00 for the first two pages and $8.00 for each additional page (prior fee was $34 first two pages / $8 each additional). Processed by the Cuyahoga County Fiscal Officer's Transfer and Recording Division.", "county_notes": "Ohio levies a mandatory STATE conveyance fee of $1.00 per $1,000 (0.001) statewide; ON TOP of that Cuyahoga County levies its own county permissive conveyance fee of $3.00 per $1,000 = 0.003 (the county-level rate reported here), for a combined $4.00 per $1,000 = 0.40%. A flat $0.50 per-parcel transfer fee also applies (even to exempt transfers). The conveyance fee is customarily paid by the seller (grantor) at deed recording. Ohio does not authorize municipal/city real estate transfer taxes, so the City of Cleveland imposes no separate transfer tax.", "recorder_url": "https://cuyahogacounty.gov/fiscal-officer/departments/transfer-and-recording", "data_verified_date": "2026-Q2" }, { "county_name": "Franklin County", "county_fips": "39049", "county_transfer_tax_rate": 0.002, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/mortgage recording: $34.00 for the first two pages, $8.00 for each additional page. Non-conforming document (does not meet Ohio formatting standards): additional $20.00. Certified copies: $2.00 per page. Releases/assignments same as standard ($34 first two pages, $8 each additional). Payment by cash, certified check, or money order; personal checks not accepted.", "county_notes": "Ohio's real property conveyance fee totals $3.00 per $1,000 of sale price in Franklin County = $1.00/$1,000 mandatory state portion (0.001) PLUS a $2.00/$1,000 county permissive fee set by the Franklin County Board of Commissioners (0.002, last updated Aug 2019); combined effective rate 0.003. Customarily paid by the seller (grantor). Homestead-recipient grantors get the permissive portion halved to $1/$1,000 (total $2/$1,000). No major city (including Columbus) levies a separate municipal real estate transfer/documentary tax. The county_transfer_tax_rate reported here (0.002) is the county permissive portion ON TOP of the 0.001 state rate.", "recorder_url": "https://www.franklincountyohio.gov/Agency-Directory/Recorder/Real-Estate/Recording-Fees", "data_verified_date": "2026-Q2" }, { "county_name": "Hamilton County", "county_fips": "39061", "county_transfer_tax_rate": 0.002, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $34.00 for the first two pages, $8.00 each additional page (per HB 93, effective April 29, 2022). $4.00 fee for marginal notations on releases/assignments. Source: Hamilton County Recorder's Office fee schedule.", "county_notes": "Ohio's real-estate transfer tax is a \"conveyance fee\" collected by the County Auditor at deed transfer. It has two parts: a STATE mandatory conveyance fee of $1.00 per $1,000 (0.001) plus Hamilton County's own PERMISSIVE tax of $2.00 per $1,000 (0.002) authorized under ORC 322.02 — so the county-levied portion is 0.002, for a combined $3.00/$1,000 (0.003). There is also a flat $0.50 per-parcel transfer fee. Conventionally paid by the seller (grantor) per the purchase agreement. The conveyance fee is administered by the Auditor (hamiltoncountyauditor.org), while the Recorder handles deed recording. No separate municipal/city transfer tax exists in Cincinnati or other Hamilton County cities.", "recorder_url": "https://recordersoffice.hamilton-co.org/", "data_verified_date": "2026-Q2" }, { "county_name": "Summit County", "county_fips": "39153", "county_transfer_tax_rate": 0.003, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording (ORC 317.32(A)): $34.00 for the first 2 pages, $8.00 each additional page. Other: non-compliant document $20.00; cross reference $4.00 each; copies $2.00/page; certification $1.00/document. Conveyance fee is separate: total $4.00 per $1,000 of sale price (rounded up to next $100) plus $0.50 per lot in the legal description (paid at recording via DTE Form 100 / DTE 100 EX for exempt).", "county_notes": "Summit County collects a total real property conveyance fee of $4.00 per $1,000 of sale price = $1/$1,000 state mandatory (ORC 319.54) + $3/$1,000 county permissive (ORC 322), so the county-only portion is $3.00 per $1,000 = 0.003. Plus a $0.50-per-lot transfer fee on exempt and non-exempt transfers. Customarily paid by the seller, due at recording. Ohio does not authorize municipal transfer taxes, so Akron and other cities in the county levy none (city_transfer_tax_rate = null).", "recorder_url": "https://fiscaloffice.summitoh.net/index.php/recorded-documents/fees", "data_verified_date": "2026-Q2" }, { "county_name": "Montgomery County", "county_fips": "39113", "county_transfer_tax_rate": 0.003, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: $39.00 for the first 2 pages, $8.00 each additional page. $20.00 standardization fee for non-conforming documents (e.g., no clear 3-inch top margin on first page). $4.00 marginal notation fee on Release/Assignment of Mortgages only. Of the recording fees, 50% is the basic recording fee and 50% goes to the Ohio Housing Trust Fund (ORC 317.32/317.36). Source: official Montgomery County Recorder Table of Fees (revised Oct 17, 2019).", "county_notes": "Ohio levies a state conveyance fee of $1.00 per $1,000 (0.1%); Montgomery County adds a permissive county conveyance fee of $3.00 per $1,000 (0.3%, the county portion reported here), for a combined $4.00 per $1,000 (0.4%). Plus a $0.50-per-parcel transfer fee. By custom the seller pays the conveyance fee at closing when the deed is recorded, though it is negotiable in the purchase agreement. No municipal/city real-estate transfer tax (Dayton has none).", "recorder_url": "https://www.mcohio.org/1210/Recorder", "data_verified_date": "2026-Q2" }, { "county_name": "Lucas County", "county_fips": "39095", "county_transfer_tax_rate": 0.003, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording: $39.00 for the first two pages + $8.00 each additional page (minimum $39.00), per ORC 317.32. Document standardization (ORC 317.114) non-compliance fee: $20.00/document. Marginal references (e.g., releases/assignments): $4.00 per reference (master mortgage exempt). Office copies: $2.00/page; certified copies: +$1.00/document. Effective April 1, 2026.", "county_notes": "Ohio levies a state conveyance fee of $1.00 per $1,000 (0.001) and permits counties a permissive fee up to $3.00 per $1,000 under ORC 322.02. Lucas County levies the maximum $3.00/$1,000 permissive portion, bringing the total real property conveyance fee to $4.00 per $1,000 of sale price (effective 1/15/2009), plus a flat $0.50-per-parcel transfer fee. The conveyance fee is customarily paid by the seller. Conveyance is processed by the County Auditor; recording fees are separate and charged by the County Recorder. No Ohio city/municipality (including Toledo) levies a separate real-estate transfer tax.", "recorder_url": "https://www.co.lucas.oh.us/697/Recording-Fees", "data_verified_date": "2026-Q2" }, { "county_name": "Butler County", "county_fips": "39017", "county_transfer_tax_rate": 0.002, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording (effective Jan 1, 2025 per SB 94, ORC 317.32): $39.00 for the first two pages, $8.00 each additional page. Reference/marginal notation fees of $4.00 and standardization guidelines still apply. (Prior rate before 2025 was $34.00 first two pages.)", "county_notes": "RATE BREAKDOWN: Butler County total conveyance fee = $3.00 per $1,000 of sale price ($0.30 per $100, rounded up to next $100). Of this, Ohio's mandatory STATE conveyance fee is $1/$1,000 (0.001); the COUNTY permissive portion on top of the state fee is $2/$1,000 = 0.002 (the value reported in county_transfer_tax_rate). Plus a $0.50 per-parcel transfer fee. Butler's permissive rate is below the Ohio max ($3/$1,000), so its total ($3/$1,000) is lower than the more common $4/$1,000 in many OH counties. WHO PAYS: Ohio conveyance fee is customarily paid by the SELLER. PROCESS: The Auditor stamps the deed with the transfer/conveyance stamp before the Recorder will record it; recording fees (paid at recording) rose to $39 first two pages effective 1/1/2025 via SB 94 ($5 surcharge for document preservation/digitization). No municipal transfer tax exists for Butler County cities (Hamilton, Middletown, Fairfield, West Chester).", "recorder_url": "https://recorder.bcohio.gov/", "data_verified_date": "2026-Q2" }, { "county_name": "Stark County", "county_fips": "39151", "county_transfer_tax_rate": 0.003, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Effective 10/24/2024: deeds, mortgages, affidavits, assignments, releases, and mechanic liens = $34.00 for the first two pages + $8.00 each additional page. Cross-reference to a previously recorded document = $4.00 each. Non-conforming document standardization penalty (ORC 317.114) = $20.00. Federal Tax Lien $5.00 / Release $3.00; UCC $12.00 per document + $4.00 per name indexed. Payment by check or cash only.", "county_notes": "Ohio real property conveyance fee = mandatory STATE fee of $1.00 per $1,000 (0.001) levied in all 88 counties PLUS a permissive COUNTY fee. Stark County's total conveyance fee is $4.00 per $1,000 of sale price rounded up to the next $100 (0.004 total), so the COUNTY permissive portion captured here is $3.00 per $1,000 = 0.003. In addition there is a $0.50 per-tax-parcel transfer fee charged by the Auditor (flat, not a percentage). The conveyance fee is collected by the County Auditor (Transfer Department, 330-451-7333) at transfer, separate from the Recorder's recording fees. The grantee/buyer must file DTE Form 100 (taxable) or DTE Form 100(EX) (exempt) before endorsement, but by Ohio custom the conveyance fee is paid by the SELLER (grantor); recording fees are customarily paid by the buyer. Ohio has NO city/municipal real estate transfer tax (cities cannot levy one), so city_transfer_tax_rate is null. Auditor accepts check or cash only.", "recorder_url": "https://www.starkcountyohio.gov/government/offices/recorder/fees.php", "data_verified_date": "2026-Q2" }, { "county_name": "Lorain County", "county_fips": "39093", "county_transfer_tax_rate": 0.003, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed (and mortgage, affidavit, easement, etc.): $34.00 for the first two pages, $8.00 each additional page (official Lorain County Recorder fee schedule). Certified copies $2.00/page + $1.00 certification. Non-compliant document surcharge +$20.00.", "county_notes": "Ohio levies a real property conveyance fee, NOT a recording-based transfer tax. Total in Lorain County = $4.00 per $1,000 of sale price (0.004 of price): a $1.00/$1,000 (0.001) STATE mandatory fee PLUS a $3.00/$1,000 (0.003) COUNTY PERMISSIVE fee (Lorain levies the maximum permissive rate). The county_transfer_tax_rate field captures ONLY the county permissive portion = 0.003. There is also a separate flat transfer fee of $0.50 per parcel collected by the Auditor. WHO PAYS: by local custom the SELLER pays the conveyance fee out of equity proceeds at closing (Ohio Land Title Association confirms it is a seller's charge on HUD/closing statements), though it is legally negotiable in the purchase agreement. Conveyance fee + per-parcel fee are paid to the County Auditor when the deed is presented for transfer; recording fees are paid separately to the County Recorder. Ohio municipalities do NOT impose their own real estate transfer taxes (unlike PA), so no city transfer tax applies (Elyria, Lorain, Avon, etc.). Recorder's office: 226 Middle Ave, Elyria, OH; cannot accept by mail documents requiring the Auditor's transfer stamp.", "recorder_url": "https://www.loraincountyrecorder.gov/fees", "data_verified_date": "2026-Q2" } ] }, { "state_code": "OK", "state_name": "Oklahoma", "transfer_tax_rate_state": 0.0015, "transfer_tax_paid_by": "negotiable", "transfer_tax_notes": "Oklahoma's documentary stamp tax is $0.75 per $500 of value (0.15%). Under OAC 710:30 either party may pay; by custom the seller pays, though it is negotiable. Recording fee is approximately $10: $8 for the first page + $2 per additional page under 28 O.S. § 32.", "recording_fee_deed_typical_usd": 10, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "68 O.S. § 3201 (documentary stamp); OAC 710:30 (payment obligation); 28 O.S. § 32 (recording fee)", "source_url": "https://www.ok.gov/tax/Business/Counties,_Cities_&_Schools/Documentary_Stamp_Tax/index.html", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Oklahoma County", "county_fips": "40109", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: first page $18.00 (includes $8.00 recording fee + $10.00 records-preservation fee per 28 O.S. Sec. 32C); each additional page $2.00. Same per-page schedule applies to mortgages and other real estate instruments.", "county_notes": "Oklahoma has NO county-level transfer tax. The only transfer levy is the STATE documentary stamp tax of $0.75 per $500 of consideration (0.0015 of price, rounded up to the next $500; exempt if consideration is $100 or less), imposed under 68 O.S. Sec. 3201 and collected by the county clerk acting as agent of the Oklahoma Tax Commission. The party filing the deed must affix/pay the stamps; by custom the seller (grantor) pays. Oklahoma City levies no separate city transfer tax.", "recorder_url": "https://www.oklahomacounty.org/287/Registrar-of-Deeds-Fee-Schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Tulsa County", "county_fips": "40143", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed (or other recorded instrument), first page: $18.00; each additional page: $2.00. PLUS a statutory records preservation/management fee of $10.00 per instrument (28 O.S. Sec. 32). Effective cost to record a 1-page deed = $28.00. Mortgages $18.00 first page + $2.00/page (mortgage tax may apply separately). Non-conforming documents $35.00 first page + $10.00/page. Source: Tulsa County Clerk - Recorder of Deeds Updated Fee Schedule, Effective November 1, 2019 (OS28-32).", "county_notes": "Oklahoma has NO county-level real-estate transfer tax. The only transfer tax is the STATE documentary stamp tax of $0.75 per $500 of consideration (= 0.0015 of price), imposed under 68 O.S. Art. 32 Secs. 3201-3202 and administered by the Oklahoma Tax Commission; the Tulsa County Clerk merely collects/affixes the stamps at recording (it runs a 'Documentary Stamp Calculator' applying the state rate only, no county add-on). Customarily paid by the SELLER. Numerous exemptions (gifts, spousal/family transfers, deeds securing debt, partition, govt parties, etc.). The City of Tulsa levies no municipal transfer tax. Mortgage tax applies separately to mortgages, not deeds.", "recorder_url": "https://countyclerk.tulsacounty.org/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "OR", "state_name": "Oregon", "transfer_tax_rate_state": null, "transfer_tax_paid_by": "negotiable", "transfer_tax_notes": "Oregon bars real-estate transfer taxes statewide under Or. Rev. Stat. § 306.815; only Washington County (Portland metro area) retains a grandfathered local transfer tax of approximately 0.1%.", "recording_fee_deed_typical_usd": 81, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Or. Rev. Stat. § 306.815 (transfer-tax prohibition)", "source_url": "https://www.oregonlegislature.gov/bills_laws/ors/ors306.html", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Multnomah County", "county_fips": "41051", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed (standard real property document): $86 first page + $5 each additional page. Additional $5 for documents with more than one transaction; $5 cover-page fee if the required 4\"x2\" recording-label space is missing; $20 non-standard fee if the cover page does not meet statutory first-page requirements.", "county_notes": "No county or city real estate transfer tax. Oregon (ORS 306.815) prohibits cities and counties from imposing real estate transfer taxes; Washington County is the only OR county grandfathered in, so Multnomah (Portland, Gresham) has none. Recording fees are typically paid by the party recording the document (buyer/escrow for the deed); seller owes no excise/transfer tax at closing.", "recorder_url": "https://multco.us/info/recording-fees", "data_verified_date": "2026-Q2" }, { "county_name": "Washington County", "county_fips": "41067", "county_transfer_tax_rate": 0.001, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "$86.00 for the first page and $5.00 for each additional page (effective Aug 1, 2025; was $81 before). $5.00 per additional title. A $20.00 non-standard fee applies if the first-page requirements (e.g., 3\"x3\" recording space in top-right corner) are not met; a cover page can avoid this. Card payments incur a 2.45% surcharge (min $1.50). Official fee schedule update PDF: https://www.washingtoncountyor.gov/at/documents/fee-schedule-update-8-1-25/download?inline", "county_notes": "Washington County is the ONLY jurisdiction in Oregon that levies a real-estate transfer tax — grandfathered under ORS 306.815 (which otherwise bans local transfer taxes statewide) as operative before March 31, 1997. Rate is $1.00 per $1,000 of selling price (0.1%); liability is shared between purchaser and seller and commonly split. Sales of $13,999 or less are exempt, and the tax must be paid or an exemption filed within 15 days of recording or a late penalty applies. No city in the county levies its own transfer tax (ORS 306.815 prohibits it).", "recorder_url": "https://www.washingtoncountyor.gov/at/recording", "data_verified_date": "2026-Q2" } ] }, { "state_code": "RI", "state_name": "Rhode Island", "transfer_tax_rate_state": 0.0075, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Rhode Island's real estate conveyance tax is $3.75 per $500 of value (0.75%), effective 2025-10-01 under R.I. Gen. Laws § 44-25-1 as amended by the 2025 budget act (see tax.ri.gov Advisory 2025-13). Seller pays. Tier 2: for residential sales, the portion of the sale price above $824,000 (2026 CPI-adjusted threshold) is subject to an additional $3.75 per $500. Town recording fees vary and have not been confirmed against a primary source; the $84 estimate may not reflect current schedules.", "recording_fee_deed_typical_usd": 84, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "R.I. Gen. Laws § 44-25-1 (conveyance tax, rate eff. 2025-10-01)", "source_url": "https://tax.ri.gov/sites/g/files/xkgbur466/files/2025-07/ADV2025-13.pdf", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "SC", "state_name": "South Carolina", "transfer_tax_rate_state": 0.0037, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "South Carolina's deed recording fee of $1.85 per $500 (0.37%) is the state's transfer-tax equivalent — it is assessed on the deed at recording and functions as the transfer tax. Seller pays. South Carolina does not impose a separate transfer tax; the deed recording fee under S.C. Code § 12-24-10 is the primary closing cost.", "recording_fee_deed_typical_usd": 15, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 3.5, "attorney_required_at_closing": true, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "S.C. Code § 12-24-10 (deed recording fee = transfer tax)", "source_url": "https://dor.sc.gov/tax-index/deed-recording-fee", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Greenville County", "county_fips": "45045", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Greenville County Register of Deeds recording fees: Deed = $15 (plus deed recording fee/stamp tax); Mortgage and most other documents (Agreement, Amendment, some Assignments, Contract, Declaration, Dissolution, Easement, Lease, Restrictive Covenant, UCC, Waiver) = $25; Affidavit, Article, some Assignments, Mechanics Lien, Release = $10. Copies: online free, in-office $0.25/page, large plats $2/page, certified copies $10 each. Plus statewide SC Deed Recording Fee on deeds: $1.85 per $500 of value ($1.30 state + $0.55 county portion), rounded up to nearest $500.", "county_notes": "South Carolina has no county-specific real-estate transfer tax. SC levies a statewide Deed Recording Fee of $1.85 per $500 of value ($3.70/$1,000 = 0.0037 of price) under SC Code Title 12, Ch. 24, split into a $1.30 state portion and a uniform $0.55 county portion; the county share is set by state statute and is identical in every county, so Greenville levies no tax of its own. The fee is the primary liability of the grantor/seller (grantee secondarily liable) per SC Code 12-24-20, and is collected by the county Register of Deeds. No municipal/city transfer tax exists in SC.", "recorder_url": "https://www.greenvillecounty.org/rod/recordinginformation.aspx", "data_verified_date": "2026-Q2" }, { "county_name": "Charleston County", "county_fips": "45019", "county_transfer_tax_rate": 0.0011, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed: $15.00 flat recording fee per document, PLUS the SC Deed Recording Fee (transfer tax) of $1.85 per $500 of consideration ($1.30 state + $0.55 county per $500; equivalently $3.70 per $1,000 = $2.60 state + $1.10 county), except exempt transfers per affidavit. Other common documents: Mortgage $25.00; Satisfaction/Release of Mortgage $10.00 (plus $7.00 per additional reference); Assignment of Mortgage $10.00; Affidavit $10.00; Power of Attorney $25.00; Plat (any size) $25.00; Easement $25.00; UCC (real estate) $25.00. Source: Charleston County Register of Deeds 'South Carolina Recording Fees' schedule (as of Aug 1, 2019).", "county_notes": "SC levies a state Deed Recording Fee of $1.85 per $500 of consideration, statutorily split into a $1.30 state portion and a $0.55 COUNTY portion (county_transfer_tax_rate = 0.55/500 = 0.0011, i.e. 0.11%); the combined state+county rate is 0.0037 (0.37%). The grantor (seller) has primary liability, with the grantee secondarily liable; in practice it is customarily paid by the seller at closing. Charleston has no separate municipal/city real-estate transfer tax (SC home rule does not authorize one), so city_transfer_tax_rate is null. Exempt transfers (e.g., gifts, certain family/entity transfers) pay no deed fee when accompanied by an exemption affidavit.", "recorder_url": "https://www.charlestoncounty.org/departments/rod/", "data_verified_date": "2026-Q2" }, { "county_name": "Richland County", "county_fips": "45079", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed: $15 base recording fee PLUS the SC deed recording fee (documentary stamp) of $1.85 per $500 of value (rounded up per $500), which splits into $1.30 state + $0.55 county. Mortgage and most other instruments (Agreement, Amendment, Assignment, Contract, Declaration, Easement, Lease, Restrictive Covenant, UCC Document, Waiver): $25. Copies: $2.00 first page, $1.00 each additional page; +$1.00 for certified copy. Source: Richland County Register of Deeds recording fee schedule.", "county_notes": "South Carolina has NO separate county-levied transfer tax. The only transfer tax is the statewide deed recording fee of $1.85 per $500 of realty value (= 0.0037 of price), set by state statute (SC Code Title 12, Ch. 24) and uniform across all counties; it splits into a $1.30 state portion and a $0.55 county portion, but the $0.55 is part of the single statewide fee, not a Richland-specific add-on, so county_transfer_tax_rate is null. The grantor (seller) customarily pays the deed recording fee. The county recorder is the Register of Deeds. Columbia (county seat / state capital) levies no municipal transfer tax.", "recorder_url": "https://www.richlandcountysc.gov/Property-Business/Mapping-and-Records/Register-of-Deeds/Recording-Fees", "data_verified_date": "2026-Q2" }, { "county_name": "Spartanburg County", "county_fips": "45083", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed (with or without consideration): $15.00 flat recording fee per document (Mortgage $25.00; certified copy $10.00; copies $0.50/page). Source: Spartanburg County Register of Deeds Fee Schedule, effective July 1, 2023 (Exhibit E). Separately, the SC Deed Recording Fee (\"deed tax\"/stamps) of $1.85 per $500 of consideration applies on transfers of $100+ ($1.30 state + $0.55 county per $500; equivalently $3.70 per $1,000 = $2.60 state + $1.10 county). Per official Spartanburg Deed Stamp Table: $100.01-$500 = $1.85 total; rounds up per $500 increment.", "county_notes": "South Carolina has NO separate county-imposed transfer tax. The only transfer levy is the statewide SC Deed Recording Fee (deed tax / documentary stamps) under S.C. Code Title 12, Ch. 24, charged at $1.85 per $500 of consideration (= 0.0037 of price total). That fee is set by the state and split $1.30 state + $0.55 county per $500; the $0.55 county share is a distribution of the statewide fee, NOT a county-levied add-on, so county_transfer_tax_rate = null per the task's SC rule (transfer tax is state-level). For reference, the full STATE deed recording fee as a decimal of price is 0.0037 (0.0026 state portion + 0.0011 county portion). Who pays: by custom and statute the GRANTOR (seller) pays the deed recording fee; collected by the Register of Deeds where the deed is recorded; certain transfers are exempt via affidavit. No municipal transfer tax in City of Spartanburg. Deed recording requires a recording fee of $15 (deed) plus the deed tax. Register of Deeds: 366 N. Church St., Suite 100, Spartanburg, SC 29303; (864) 596-2514.", "recorder_url": "https://www.spartanburgcounty.gov/160/Register-of-Deeds", "data_verified_date": "2026-Q2" }, { "county_name": "York County", "county_fips": "45091", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording: flat $15.00 per deed (regardless of page count), plus the SC Deed Recording Fee (doc stamps). Mortgage and most other documents (Agreement, Amendment, Assignment, Contract, Declaration, Easement, Lease, Restrictive Covenant, UCC, Waiver): $25.00. Affidavits, mechanic's liens, releases: $10.00. Certified copy: $10.00 per document. Flat per-document fees statewide effective Aug 1, 2019 (Act 58 / H.3243). Payment: cash, check, or money order only (no debit/credit). Source: York County Register of Deeds, Recording Information page.", "county_notes": "SC has NO separate county-imposed transfer tax. The SC Deed Recording Fee is a single state-mandated documentary stamp at $1.85 per $500 of consideration (0.0037), set by SC Code Title 12, Ch. 24 and uniform across all 46 counties. It is statutorily distributed as state portion $1.30/$500 + county portion $0.55/$500 — the county's $0.55 is its share of one state fee, NOT an independently levied county transfer tax (unlike Michigan's optional county tax), so county_transfer_tax_rate is null. The combined doc-stamp burden is 0.0037 of price (rounded up to the nearest $500). Customarily paid by the grantor/seller; negotiable in contract. Round up consideration to nearest $500 before applying. Rock Hill (largest city) levies no municipal transfer tax. The deed recording office is the Register of Deeds, 6 S Congress St, York, SC 29745, ph 803-684-8510.", "recorder_url": "https://www.yorkcountygov.com/174/Register-of-Deeds", "data_verified_date": "2026-Q2" }, { "county_name": "Horry County", "county_fips": "45051", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat recording fees (per H3243, effective 8/1/2019, replacing per-page fees): Deed = $25; Mortgage / Agreement / Amendment / Assignment / Contract / Declaration / Easement / Lease / Restrictive Covenant / UCC = $25; Affidavit / Article / Mechanics Lien / Release = $10. These recording fees are SEPARATE from and in addition to the SC deed recording fee (transfer tax). Source: Horry County Register of Deeds; confirm current amounts at the official fee schedule PDF or (843) 915-5430.", "county_notes": "SC has a single state-imposed Deed Recording Fee (the state's documentary/transfer tax), NOT a separately county-levied transfer tax. Rate = $1.85 per $500 of realty value (= 0.0037 of price), composed of a state portion of $1.30/$500 and a 'county portion' of $0.55/$500. Critically, the $0.55 county portion is a state-mandated split allocated back to the county under SC Code Title 12 Ch. 24 (the clerk/register collects the whole fee and remits the state's portion monthly) — it is NOT an independently county-enacted tax like Michigan's separate county transfer tax, so per task rules county_transfer_tax_rate is null. WHO PAYS: the grantor/seller customarily pays the deed recording fee. No city of Myrtle Beach / Conway municipal transfer tax exists. For total seller transfer-cost modeling the full 0.0037 (state+county combined) applies but it is a state-level fee.", "recorder_url": "https://www.horrycountysc.gov/departments/register-of-deeds/", "data_verified_date": "2026-Q2" } ] }, { "state_code": "SD", "state_name": "South Dakota", "transfer_tax_rate_state": 0.001, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "South Dakota's real estate transfer fee is $0.50 per $500 of value (0.10%), paid by the seller.", "recording_fee_deed_typical_usd": 30, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "S.D. Codified Laws § 43-4-21", "source_url": "https://sdlegislature.gov/Statutes/43-4-21", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "TN", "state_name": "Tennessee", "transfer_tax_rate_state": 0.0037, "transfer_tax_paid_by": "buyer", "transfer_tax_notes": "Tennessee's realty transfer tax is $0.37 per $100 of value (0.37%), paid by the buyer under Tenn. Code § 67-4-409.", "recording_fee_deed_typical_usd": 12, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Tenn. Code § 67-4-409 (realty transfer tax)", "source_url": "https://www.tn.gov/revenue/taxes/realty-transfer-and-mortgage-tax.html", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Shelby County", "county_fips": "47157", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed (warranty, trust, quit-claim) recording: $12.00 for first 2 pages, $5.00 each additional page. Plat maps $17.00; UCC/fixture filings $15.00; certified copies $1.00/page (per Shelby County Register of Deeds official fee schedule).", "county_notes": "Tennessee levies a STATE realty transfer tax of $0.37 per $100 of the greater of consideration or value (TCA §67-4-409), uniform across all 95 counties and collected locally by the Register of Deeds — it is NOT a county tax, so county_transfer_tax_rate is null. By local custom the seller typically pays the transfer tax. There is no separate Shelby County transfer tax and no City of Memphis transfer tax. Quitclaim deeds are taxed on consideration only; mortgage/recordation tax on indebtedness is $0.115 per $100 over the first $2,000.", "recorder_url": "https://register.shelby.tn.us/fee-schedule", "data_verified_date": "2026-Q2" }, { "county_name": "Davidson County", "county_fips": "47037", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deeds & deeds of trust: $5 per page, $10 minimum charge + $2 data processing fee (so ~$12 for first two pages, $5 each additional page). State conveyance (realty transfer) tax $3.70 per $1,000 of value (0.0037); mortgage tax $1.15 per $1,000 (first $2,000 exempt); $1 probate fee collected only when state tax is paid. Per Tenn. Code Ann. §8-21-1001 and §67-4-409.", "county_notes": "Tennessee's only real-estate transfer tax is the STATE recordation/conveyance tax of $0.37 per $100 ($3.70/$1,000 = 0.0037), levied at recording and collected by the Metro Nashville Register of Deeds for the state; there is NO separate Davidson County or City of Nashville transfer tax. Tennessee statute does not assign who pays, but customarily the buyer/borrower pays the conveyance and mortgage taxes at closing. Davidson County is a consolidated Metropolitan Government (Nashville and Davidson County share one Register of Deeds). A 2024-2025 Metro Council resolution merely sought permission to receive a share of the state transfer tax — confirming no local transfer tax currently exists.", "recorder_url": "https://www.nashville.gov/departments/register-deeds/recording-services/filing-fees", "data_verified_date": "2026-Q2" }, { "county_name": "Hamilton County", "county_fips": "47065", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed (Warranty/Quitclaim/Deed of Trust, etc.): $12.00 up to 2 pages ($2.00 data-processing fee included), $5.00 each additional page. Assignments/Releases: $12.00 (1 book/page, up to 2 pages), $5.00 each additional book/page reference, $5.00 each additional page. Plats/Surveys: $17.00 first page, $15.00 each additional page. UCC/Fixture filing: $15.00 (up to 10 pages, 1 debtor), $0.50/page over 10. Plus $1.00 additional fee on each taxable document. Copies $0.15/page; certified copies $1.00/page deeds, $5.00 plats. Military DD214: no charge. (Official schedule dated 08/23/20.)", "county_notes": "Tennessee levies a state realty transfer tax of $0.37 per $100 (0.0037) on the greater of consideration or value, collected by the county Register of Deeds but imposed under TCA 67-4-409 as a privilege \"Taxable by State Only\" — there is NO county or city transfer tax (Chattanooga has none). Customarily the buyer/grantee pays the transfer tax. A separate mortgage/indebtedness recordation tax of $0.115 per $100 applies (first $2,000 exempt), plus a $1.00 register fee on each taxable document.", "recorder_url": "https://www.hamiltontn.gov/RegisterOfDeeds.aspx", "data_verified_date": "2026-Q2" }, { "county_name": "Knox County", "county_fips": "47093", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed recording (set by TN statute, uniform statewide): $12.00 for the first two pages, $5.00 each additional page, $5.00 each additional instrument/document; plus $1.00 register fee when the state conveyance (realty transfer) tax applies. Deed of Trust: $12.00 first two pages, $5.00 each additional page, plus $1.00 register fee when state mortgage tax applies. State realty transfer (conveyance) tax = $3.70 per $1,000 ($0.37 per $100 = 0.0037); state mortgage/indebtedness tax = $0.115 per $100 of indebtedness over $2,000. Source: Knox County Register of Deeds fee schedule / deeds.com recorder page.", "county_notes": "Knox County levies NO separate county real-estate transfer tax. The only transfer tax is Tennessee's statewide realty transfer (recordation) tax of $0.37 per $100 (0.0037) under Tenn. Code Ann. § 67-4-409; it is collected by the county Register of Deeds but remitted to the TN Department of Revenue, and the rate is uniform across all counties. The grantee/buyer customarily pays it. The Knox County Register of Deeds states recording fees are set by Tennessee statute, so there is no county-specific transfer tax or fee variation. Knoxville (the county's major city) levies no city transfer tax.", "recorder_url": "https://rod.knoxcounty.org/", "data_verified_date": "2026-Q2" }, { "county_name": "Rutherford County", "county_fips": "47149", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed (warranty/quitclaim): $12.00 first two pages, $5.00 each additional page, $5.00 each additional instrument/reference. Deed of Trust (mortgage): $12.00 first two pages, $5.00 each additional page. Plus a $2.00 computer/data-processing fund charge on most documents. State conveyance (transfer) tax $3.70 per $1,000 of consideration/value (0.0037) carries a $1.00 register fee when paid; mortgage/indebtedness tax $1.15 per $1,000 (0.00115) with first $2,000 exempt; $1.00 probate fee collected only when state tax is paid. Fees per TCA §8-21-1001. Register of Deeds: 16 Public Square North, Suite 401, Murfreesboro, TN 37130, (615) 898-7870.", "county_notes": "Tennessee levies its realty transfer (conveyance) tax at the STATE level only — $0.37 per $100 ($3.70/$1,000 = 0.0037) under Tenn. Code Ann. §67-4-409, customarily paid by the buyer/grantee and collected by the county Register of Deeds. Rutherford County imposes NO separate county transfer tax on top of the state rate; its official Register of Deeds fee pages list only state-mandated taxes and recording fees, no local add-on. The separate state mortgage/indebtedness tax of $1.15 per $1,000 applies to new debt secured by realty (first $2,000 exempt).", "recorder_url": "https://rutherfordcountytn.gov/register-deeds", "data_verified_date": "2026-Q2" } ] }, { "state_code": "UT", "state_name": "Utah", "transfer_tax_rate_state": 0, "transfer_tax_paid_by": "none", "transfer_tax_notes": "Utah imposes NO state real-estate transfer, deed, documentary, or conveyance tax, and no separate mortgage/recording tax on the loan amount. There are no county or city transfer-tax add-ons either; counties only charge flat recording fees. The only \"exemption\" needed is that none applies because the tax does not exist.", "recording_fee_deed_typical_usd": 40, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Utah Code Ann. 17-21-18.5 (recorder fees; $40 per instrument). No statute levies a state transfer tax.", "source_url": "https://le.utah.gov/xcode/Title17/Chapter21/C17-21-S18.5_2023050320230503.pdf", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Salt Lake County", "county_fips": "49035", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $40.00 per document/instrument covering up to 10 legal descriptions; +$2.00 for each additional legal description over 10 (Utah Code 17-21-18.5, applied by the Salt Lake County Recorder). Subdivision/condominium plat maps: $50.00 per sheet plus $2.00 per lot or unit designation. No per-page surcharge and no separate affordable-housing surcharge. Cash or check only.", "county_notes": "Utah imposes NO real estate transfer/documentary tax at the state, county, or city level (one of only a handful of such states), and a 2024 constitutional amendment / SJR002 prohibits the state or any political subdivision from imposing a new real-property transfer tax (effective Jan 1, 2025) — so Salt Lake City and other cities in the county have none. Recording fees are uniform statewide at $40 flat per document. Customarily the buyer pays the recording fee for the deed; the seller typically pays for recording any release/reconveyance of their existing mortgage. Title/escrow handling is split per contract.", "recorder_url": "https://www.saltlakecounty.gov/recorder/industry/requirements/", "data_verified_date": "2026-Q2" }, { "county_name": "Utah County", "county_fips": "49049", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Deed/document recording: $40.00 per document (flat), plus $2.00 for each additional description or unit over ten. Subdivision maps $50.00/page + $2.00/lot. Copies $1.00/page; certification $5.00. Fees set by the Utah State Legislature effective May 14, 2019 (Utah Code 17-21-18.5).", "county_notes": "Utah imposes NO state, county, or city real-estate transfer, deed, documentary, or conveyance tax, and no mortgage/recording tax on the loan amount — Utah County levies none. (A 2023-2024 legislative effort sought to constitutionally prohibit such taxes; it did not reach the ballot.) Counties charge only a flat recording fee, which is statutorily set statewide and identical across Utah counties.", "recorder_url": "https://recorder.utahcounty.gov/recording-fees", "data_verified_date": "2026-Q2" }, { "county_name": "Davis County", "county_fips": "49011", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "$45 per document (for up to 10 property descriptions), plus $2 per additional description beyond the first 10. Subdivision/condo plats: $55 per page plus $2 per lot/unit. Redaction of a recorded document: $10. Document copies: $2/page; certified copies: $5 plus $2/page. Military discharge (DD-214): no fee. Effective May 6, 2026 (statewide increase from $40 to $45 per Utah HB 38 / UCA 17-21-18.5).", "county_notes": "Utah levies NO real estate transfer/excise tax at the state, county, or municipal level — and a constitutional/statutory prohibition (UCA 59-1-101 area; reinforced by 2023-2024 legislative measures) bars any political subdivision, including Davis County and its cities (Layton, Bountiful, Clearfield, etc.), from imposing one. So there is no transfer tax for any party to pay; the only recording-side closing cost is the flat per-document recording fee charged by the Davis County Recorder. By custom in Utah the seller typically pays for the owner's title policy and the buyer pays recording fees, but this is negotiable.", "recorder_url": "https://www.daviscountyutah.gov/recorder/home", "data_verified_date": "2026-Q2" } ] }, { "state_code": "VT", "state_name": "Vermont", "transfer_tax_rate_state": 0.005, "transfer_tax_paid_by": "buyer", "transfer_tax_notes": "Vermont's property transfer tax is paid by the buyer (PTT-172). For a principal residence: 0.5% on the first $200,000 of the sale price, and 1.25% on the amount above $200,000. A Clean Water Surcharge of 0.22% applies to the amount above $200,000. For non-principal-residence sales, the rate is 1.25% + 0.22% surcharge on the full amount. Note: prior draft incorrectly stated the first-tier threshold as $100,000 — the correct threshold is $200,000 under 32 V.S.A. § 9602.", "recording_fee_deed_typical_usd": 15, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "32 V.S.A. § 9602 (property transfer tax); § 9602a (Clean Water Surcharge)", "source_url": "https://legislature.vermont.gov/statutes/section/32/231/09602", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "WV", "state_name": "West Virginia", "transfer_tax_rate_state": 0.0033, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "West Virginia's excise tax on real-estate transfers is $1.10 per $500 (0.22%) for the state portion and $0.55 per $500 (0.11%) for the county base portion — combined base $1.65/$500 (0.33%). Counties may adopt an additional levy up to a combined maximum of $2.75/$500 (0.55%) under W.Va. Code § 11-22-2. A $20 per instrument affordable housing fee also applies. Seller pays.", "recording_fee_deed_typical_usd": 30, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 3.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "W. Va. Code § 11-22-2 (excise tax); § 59-1-10 (recording fee)", "source_url": "https://tax.wv.gov/Individuals/RealEstateExciseTax/Pages/RealEstateExciseTax.aspx", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "WI", "state_name": "Wisconsin", "transfer_tax_rate_state": 0.003, "transfer_tax_paid_by": "seller", "transfer_tax_notes": "Wisconsin's real estate transfer fee is $3.00 per $1,000 of value (0.30%), paid by the seller. Recording fee is $30 under Wis. Stat. § 59.43(2)(ag)1.", "recording_fee_deed_typical_usd": 30, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "Wis. Stat. § 77.22 (transfer fee); § 59.43(2)(ag)1 (recording fee)", "source_url": "https://www.revenue.wi.gov/pages/faqs/pcs-reft.aspx", "data_verified_date": "2026-Q2", "counties": [ { "county_name": "Milwaukee County", "county_fips": "55079", "county_transfer_tax_rate": null, "city_transfer_tax_rate": null, "county_recording_fee_schedule": "Flat $30 to record a deed or other real estate instrument, regardless of number of pages (Wisconsin statute 59.43(2)(ag)1 sets a uniform statewide $30 recording fee; Milwaukee County Register of Deeds confirms $30 flat). Plats/subdivision maps are $50. A Wisconsin Real Estate Transfer Return (eRETR) with the transfer fee paid or a valid exemption number must accompany conveyances.", "county_notes": "Wisconsin levies a single statewide Real Estate Transfer Fee of $3 per $1,000 of value (0.003); there is NO separate Milwaukee County or City of Milwaukee transfer tax on top of it (the county merely retains 20% of the one statutory fee). The transfer fee is customarily paid by the seller; recording fees are typically paid by whoever records (often the buyer). Wisconsin does not authorize municipal real estate transfer taxes, so the City of Milwaukee has none.", "recorder_url": "https://county.milwaukee.gov/EN/Register-of-Deeds/Document-Recording", "data_verified_date": "2026-Q2" } ] }, { "state_code": "WY", "state_name": "Wyoming", "transfer_tax_rate_state": 0, "transfer_tax_paid_by": "none", "transfer_tax_notes": "Wyoming imposes NO state real-estate transfer, deed, documentary, or conveyance tax, and there are no county or municipal transfer-tax add-ons. Multiple legislative attempts to create one (HB0269 in 2001, HB0098 in 2018, draft 21LSO-0056) all failed; recording a deed only triggers the standard county clerk recording fee.", "recording_fee_deed_typical_usd": 12, "recording_fee_method": "per_page", "title_insurance_method": "filed", "title_rate_per_1000_usd": 4.5, "attorney_required_at_closing": false, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "W.S. 18-3-402(a)(xvi) (county clerk recording fees); no transfer-tax statute exists in Wyoming", "source_url": "https://www.natronacounty-wy.gov/FAQ.aspx?QID=181", "data_verified_date": "2026-Q2", "counties": [] }, { "state_code": "DC", "state_name": "District of Columbia", "transfer_tax_rate_state": 0.011, "transfer_tax_paid_by": "split", "transfer_tax_notes": "The District of Columbia levies two taxes at closing. Recordation tax (buyer-paid, D.C. Code § 42-1103): 1.1% on the full price for sales under $400,000; 1.45% on the full price for sales of $400,000 or more. Transfer tax (seller-paid, D.C. Code § 47-903): same brackets — 1.1% under $400k, 1.45% at $400k+. Combined effective rate: 2.2% under $400k or 2.9% at $400k+. First-time homebuyers purchasing a principal residence may qualify for a reduced recordation tax of 0.725% on the first $400,000. Recording fee of $156 is a prior estimate; official fee schedule has not been re-confirmed.", "recording_fee_deed_typical_usd": 156, "recording_fee_method": "flat", "title_insurance_method": "filed", "title_rate_per_1000_usd": 5.5, "attorney_required_at_closing": true, "typical_lender_fees_low_usd": 1400, "typical_lender_fees_high_usd": 3200, "escrow_impound_typical_months": 2, "statute_citation": "D.C. Code § 42-1103 (recordation tax, buyer); § 47-903 (transfer tax, seller)", "source_url": "https://otr.cfo.dc.gov/page/real-property-transfer-tax-filing-information", "data_verified_date": "2026-Q2", "counties": [] } ] }