Rule change log
Closing-cost & transfer-tax rule change log
TL;DR: Transfer-tax math changes when states, cities, or recorders change the rate, threshold, or recording fee. This log records only entries we could verify from government primary sources.
Last updated 2026-07-01
TL;DR: Do not reuse old transfer-tax estimates without checking the deed date and jurisdiction. The official-source rows below are now maintained from the same dataset that powers the JSON, CSV, embed widget, and programmatic rule-change pages.
What counts as a verified transfer-tax change?
A verified entry needs a government primary source, an effective date, a clear before-to-after change, and a TallyClose last-checked date. Entries based only on news coverage are not listed here.
Download the structured dataset at transfer-tax rule changes, use the JSON endpoint, or open the rule-change hub.
Verified rule entry
Los Angeles adjusts Measure ULA high-value transfer-tax thresholds
- Record date
- July 1, 2026
- Effective
- July 1, 2026
- 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.
Last checked: 2026-07-01 (manual review)
City of Los Angeles Office of Finance - Measure ULA FAQVerified rule entry
Maine adds high-value real estate transfer tax amounts
- Record date
- November 1, 2025
- Effective
- November 1, 2025
- 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.
Last checked: 2026-07-01
Maine Revenue Services - Real Estate Transfer TaxVerified rule entry
Philadelphia increases city realty transfer tax and selected recording fees
- Record date
- June 16, 2025
- Effective
- July 1, 2025
- 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.
Last checked: 2026-07-01
City of Philadelphia - Important changes to recording fees and transfer tax starting July 1, 2025Verified rule entry
Washington replaces flat REET with graduated state tiers
- Record date
- May 21, 2019
- Effective
- January 1, 2020
- 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.
Last checked: 2026-07-01
Washington Department of Revenue - Real estate excise taxVerified rule entry
New York expands high-value transfer taxes for New York City residential conveyances
- Record date
- April 12, 2019
- Effective
- July 1, 2019
- 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.
Last checked: 2026-07-01
New York State Department of Taxation and Finance - Real estate transfer taxWhich pages use this log?
State pages and transfer-tax pages now pull nearby rule changes by state slug. Source-verified entries are indexed and included in the sitemap; any entry still awaiting source verification stays out of search until it is confirmed.
Is this legal or tax advice?
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.
Sources, review and limits
Last verified
June 2026
Author and reviewer
Written by TallyClose editorial team; reviewed by TallyClose source and calculation review.
Primary data sources
- State and county transfer-tax sources where available
- Typical title, recording, escrow and settlement fee ranges
- User-entered transaction details processed locally
Closing-cost estimates are general planning information, not legal, tax, mortgage or settlement advice. Confirm final figures with your lender, title company, attorney or local recorder.