{
  "name": "U.S. Real-Estate Transfer-Tax Rule Changes",
  "description": "A source-cited change log of transfer-tax, mansion-tax, REET, documentary-transfer-tax, and recording-fee rule changes that can alter buyer cash-to-close or seller net proceeds.",
  "source": "https://tallyclose.com/data/rule-changes",
  "publisher": "TallyClose",
  "attribution": "TallyClose - https://tallyclose.com",
  "license": "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)",
  "lastReviewed": "2026-07-01",
  "rowCount": 5,
  "disclaimer": "Transfer-tax rates, recording fees and title methods shown are based on the official source cited on this page as of the verified date. Rates change and local taxes vary — always confirm the current amount with the applicable county recorder's office or a licensed title professional before closing. This change log is a research aid for dated government rule changes, not legal, tax, title, escrow, or settlement advice. Always confirm the deed date, property type, local jurisdiction, and official fee schedule before closing.",
  "columns": {
    "slug": "stable TallyClose rule-change slug",
    "title": "short description of the rule change",
    "jurisdiction": "state, city, or state-city jurisdiction affected",
    "stateCode": "USPS state code",
    "feeTypes": "affected tax or fee families",
    "publishedDate": "dataset record date, or official notice/enactment date when available",
    "publishedDateNote": "clarifies when publishedDate is an effective date or dataset/manual review date",
    "effectiveDate": "first effective date for the changed rule",
    "status": "confirmed or watchlist",
    "before": "summary of prior rule or calculator assumption",
    "after": "summary of changed rule",
    "officialSourceUrl": "government source URL used for verification",
    "lastChecked": "date TallyClose last checked the official source",
    "verified": "true only when the official source and effective date are present",
    "noindex": "true while the page family is staged out of search indexes"
  },
  "rows": [
    {
      "slug": "los-angeles-measure-ula-threshold-adjustment-2026",
      "title": "Los Angeles adjusts Measure ULA high-value transfer-tax thresholds",
      "summary": "Los Angeles' Measure ULA high-value transfer-tax thresholds are adjusted after June 30, 2026, while the 4% and 5.5% surcharge rates remain in place.",
      "jurisdiction": "Los Angeles, California",
      "jurisdictionType": "city",
      "stateCode": "CA",
      "stateSlug": "california",
      "countySlug": "los-angeles-county",
      "feeTypes": [
        "city real property transfer tax",
        "Measure ULA"
      ],
      "publishedDate": "2026-07-01",
      "publishedDateNote": "Dataset record date. The official Los Angeles Finance FAQ was manually reviewed for the 2026-07-01 threshold cycle because automated fetches can return 403. Maintenance note: the $5.4M / $10.9M thresholds apply only to the cycle beginning 2026-07-01 and are adjusted annually by Chained CPI, so they must be re-checked for the 2027 cycle.",
      "effectiveDate": "2026-07-01",
      "status": "confirmed",
      "before": "For the prior adjustment cycle, Measure ULA applied at 4% to transfers above $5.3 million and 5.5% above $10.6 million.",
      "after": "For transfers after June 30, 2026, the published Measure ULA FAQ lists thresholds of $5.4 million and $10.9 million, with the 4% and 5.5% rates retained.",
      "buyerSellerImpact": "Luxury sellers and buyers near the threshold should price the deed date, because a small threshold adjustment can determine whether the ULA surcharge applies.",
      "priceThreshold": "$5.4 million / $10.9 million",
      "officialSourceLabel": "City of Los Angeles Office of Finance - Measure ULA FAQ",
      "officialSourceUrl": "https://finance.lacity.gov/faq/measure-ula",
      "lastChecked": "2026-07-01 (manual review)",
      "verified": true,
      "noindex": true
    },
    {
      "slug": "maine-high-value-transfer-tax-2025",
      "title": "Maine adds high-value real estate transfer tax amounts",
      "summary": "Maine Revenue Services lists additional real estate transfer tax amounts for transfers over $1 million, effective November 1, 2025.",
      "jurisdiction": "Maine",
      "jurisdictionType": "state",
      "stateCode": "ME",
      "stateSlug": "maine",
      "feeTypes": [
        "state real estate transfer tax"
      ],
      "publishedDate": "2025-11-01",
      "publishedDateNote": "Effective date used as the public source date because Maine Revenue Services lists the rule/effective amount but does not expose a separate announcement date on the cited page.",
      "effectiveDate": "2025-11-01",
      "status": "confirmed",
      "before": "Maine's transfer tax was commonly estimated from the base declaration tax without a high-value surcharge line.",
      "after": "Maine adds an additional $3.80 per $500, or fractional part of $500, on the portion of real estate transfer value that exceeds $1 million.",
      "buyerSellerImpact": "Maine closings above $1 million need the new additional amount modeled separately rather than relying only on the base transfer-tax rate.",
      "priceThreshold": "Over $1 million",
      "officialSourceLabel": "Maine Revenue Services - Real Estate Transfer Tax",
      "officialSourceUrl": "https://www.maine.gov/revenue/taxes/property-tax/transfer-tax",
      "lastChecked": "2026-07-01",
      "verified": true,
      "noindex": true
    },
    {
      "slug": "philadelphia-transfer-tax-recording-fees-2025",
      "title": "Philadelphia increases city realty transfer tax and selected recording fees",
      "summary": "Philadelphia announced city realty transfer tax and recording-fee changes for deeds recorded on or after July 1, 2025.",
      "jurisdiction": "Philadelphia, Pennsylvania",
      "jurisdictionType": "city",
      "stateCode": "PA",
      "stateSlug": "pennsylvania",
      "feeTypes": [
        "city realty transfer tax",
        "recording fees"
      ],
      "publishedDate": "2025-06-16",
      "effectiveDate": "2025-07-01",
      "status": "confirmed",
      "before": "Philadelphia city realty transfer tax was 3.278%; combined with Pennsylvania's 1% state tax, the city-plus-state rate was 4.278%.",
      "after": "Philadelphia city realty transfer tax increased to 3.578%; combined with Pennsylvania's 1% state tax, the city-plus-state rate became 4.578%. The city also announced selected recording-fee changes.",
      "buyerSellerImpact": "A $500,000 Philadelphia sale sees the city-plus-state transfer-tax line rise by about $1,500 before any negotiated allocation between buyer and seller.",
      "officialSourceLabel": "City of Philadelphia - Important changes to recording fees and transfer tax starting July 1, 2025",
      "officialSourceUrl": "https://www.phila.gov/2025-06-16-important-changes-to-recording-fees-and-transfer-tax-starting-july-1-2025/",
      "lastChecked": "2026-07-01",
      "verified": true,
      "noindex": true
    },
    {
      "slug": "washington-reet-graduated-tiers-2020",
      "title": "Washington replaces flat REET with graduated state tiers",
      "summary": "Washington's state real estate excise tax moved from a flat state rate to graduated sale-price tiers for sales on or after January 1, 2020.",
      "jurisdiction": "Washington",
      "jurisdictionType": "state",
      "stateCode": "WA",
      "stateSlug": "washington",
      "feeTypes": [
        "state real estate excise tax",
        "REET"
      ],
      "publishedDate": "2019-05-21",
      "effectiveDate": "2020-01-01",
      "status": "confirmed",
      "before": "Washington used a flat state REET rate, with local REET added where applicable.",
      "after": "Washington applies graduated state REET tiers by sale price, plus any local REET. The statewide flat-rate shortcut is no longer safe for taxable sales.",
      "buyerSellerImpact": "A Washington estimate needs the sale-price tier and local REET. High-value transactions can be materially different from old flat-rate calculators.",
      "officialSourceLabel": "Washington Department of Revenue - Real estate excise tax",
      "officialSourceUrl": "https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax",
      "lastChecked": "2026-07-01",
      "verified": true,
      "noindex": true
    },
    {
      "slug": "new-york-high-value-transfer-tax-2019",
      "title": "New York expands high-value transfer taxes for New York City residential conveyances",
      "summary": "New York's 2019 budget legislation expanded high-value supplemental real estate transfer taxes for certain New York City residential conveyances.",
      "jurisdiction": "New York",
      "jurisdictionType": "state-city",
      "stateCode": "NY",
      "stateSlug": "new-york",
      "countySlug": "new-york-county",
      "feeTypes": [
        "state real estate transfer tax",
        "mansion tax"
      ],
      "publishedDate": "2019-04-12",
      "effectiveDate": "2019-07-01",
      "status": "confirmed",
      "before": "New York imposed the base real estate transfer tax and a narrower mansion-tax structure.",
      "after": "For applicable New York City residential conveyances, supplemental high-value transfer-tax tiers apply on top of the base transfer tax.",
      "buyerSellerImpact": "High-value New York City residential deals need the statewide RETT, the NYC transfer tax, and the supplemental mansion-tax tiers modeled together.",
      "priceThreshold": "$1 million+ residential conveyances; higher tiers for larger prices",
      "officialSourceLabel": "New York State Department of Taxation and Finance - Real estate transfer tax",
      "officialSourceUrl": "https://www.tax.ny.gov/bus/transfer/rptidx.htm",
      "secondarySources": [
        {
          "label": "New York TSB-M-19(1)R - Summary of 2019 real estate transfer tax changes",
          "url": "https://www.tax.ny.gov/pdf/memos/real_estate/m19-1r.pdf"
        }
      ],
      "lastChecked": "2026-07-01",
      "verified": true,
      "noindex": true
    }
  ]
}