Dated, official-source dataset

Transfer-tax rule change log

Dated changes that can move a closing-cost estimate: city transfer tax, mansion tax, real estate excise tax, and recording-fee updates. Every row below has an official source URL, an effective date, and a last checked date.

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Los Angeles, California - effective July 1, 2026

Los Angeles adjusts Measure ULA high-value transfer-tax thresholds

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.

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.
Official source: City of Los Angeles Office of Finance - Measure ULA FAQ

Maine - effective November 1, 2025

Maine adds high-value real estate transfer tax amounts

Maine Revenue Services lists additional real estate transfer tax amounts for transfers over $1 million, 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.
Official source: Maine Revenue Services - Real Estate Transfer Tax

Philadelphia, Pennsylvania - effective July 1, 2025

Philadelphia increases city realty transfer tax and selected recording fees

Philadelphia announced city realty transfer tax and recording-fee changes for deeds recorded on or after 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.
Official source: City of Philadelphia - Important changes to recording fees and transfer tax starting July 1, 2025

Washington - effective January 1, 2020

Washington replaces flat REET with graduated state tiers

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.

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.
Official source: Washington Department of Revenue - Real estate excise tax

New York - effective July 1, 2019

New York expands high-value transfer taxes for New York City residential conveyances

New York's 2019 budget legislation expanded high-value supplemental real estate transfer taxes for certain New York City residential conveyances.

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.
Official source: New York State Department of Taxation and Finance - Real estate transfer tax

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.