Transfer Taxes

Real Estate Practices by State
Real Estate Practices by Practice
Pricing and Schedule of Charges

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R.E.P. by Practice (Answer)
V 1

Alabama Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Deed tax in the state is $.50 per $500.00. Withholding is also required in certain circumstances when the grantor is either not a resident of Alabama or is not deemed a resident.


R.E.P. by Practice (Answer)
V 1

Alaska Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

None.


R.E.P. by Practice (Answer)
V 1

Arizona Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

No.


R.E.P. by Practice (Answer)
V 1

Arkansas Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Yes, the transfer tax is uniform and is $3.30 per thousand.


R.E.P. by Practice (Answer)
V 1

California Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

County Transfer Tax - $1.10 per $1,000 of the purchase price less liens and encumbrances at time of sale.

City Transfer Taxes – varies by specific cities that have transfer taxes. Please consult a local underwriter for information relating to city transfer taxes.


R.E.P. by Practice (Answer)
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Colorado Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

There is no state transfer tax. However, there are 11 municipalities that charge a transfer tax. Those municipalities are Aspen, Breckenridge, Crested Butte, Frisco, Gypsum, Minturn, Ophir, Snowmass Village, Telluride, Vail and Winter Park.


R.E.P. by Practice (Answer)
V 1

Connecticut Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

The transfer tax is called a conveyance tax. One portion of the conveyance tax goes to the State; the other portion goes to the municipality where the property is located.

Rates for the State portion of the conveyance tax are uniform throughout the State but vary depending on the type of property. Refer to Conn. Gen. Stat. § 12-494 et seq., and Department of Revenue Services Form OP-236.

The municipal portion of the conveyance tax varies across the State. This rate is available by contacting the town clerk’s office.


R.E.P. by Practice (Answer)
11/08/2024
V 3

Delaware Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Yes, there is transfer tax in Delaware. It is four (4)% throughout the state and does not vary.


R.E.P. by Practice (Answer)
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District of Columbia Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

There is a single land records and taxing authority for the District of Columbia. The Transfer Tax is 1.1% of consideration if the consideration is less than $400,000. Otherwise, the transfer tax is 1.45% of the consideration. The Transfer Tax applies to deeds and transfers of economic interests in entities that own real estate. There is no transfer tax on a deed of trust. See DC Code 47-901 et seq.


R.E.P. by Practice (Answer)
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Florida Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Transfer taxes are collected throughout the state. The tax rate for documents that transfer a real property interest is $.70 per $100.00 or a fraction thereof for a single family residence.

The tax rate varies in Miami-Dade County, where the rate is $.60 per $100.00 or a fraction thereof for a single family residence. If non-residential, the tax rate is $.60 per $100.00 plus a $.45 surtax per $100.00, or a fraction thereof.

Please consult with local underwriting counsel.


R.E.P. by Practice (Answer)
V 5

Georgia Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Georgia has a transfer tax for deeds. It is uniform across the state. The tax is $1 per every one thousand dollars of consideration. This is based on the full consideration less any outstanding liens. The seller usually pays the deed tax and the transfer tax.

Deeds of conveyance must be accompanied by a real estate transfer tax declaration form. This form is filled out online at www.apps.gsccca.org/PT61eFiling. A printout of the confirmation form, along with the deed and the transfer tax must be presented to the Superior Court Clerk along with the deed and payment of the tax at the time of recording of the deed.


R.E.P. by Practice (Answer)
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Hawaii Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Transfer (conveyance) taxes apply for various levels of considerations and occupancy status. Please see State of Hawaii Form P64A.


R.E.P. by Practice (Answer)
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Idaho Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

There is no transfer tax in Idaho.


R.E.P. by Practice (Answer)
V 1

Illinois Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Illinois has a transfer tax. The tax is imposed at the state, county, and at some municipal levels. The state property tax code can be found at 35 ILCS 200/31-10 et seq.


R.E.P. by Practice (Answer)
V 1

Indiana Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

No transfer tax in Indiana.


R.E.P. by Practice (Answer)
V 1

Iowa Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Yes, uniform $1.80 per $1000.00 of consideration; first $500.00 exempt; statutory exemptions.


R.E.P. by Practice (Answer)
V 9

Kansas Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

There are no transfer taxes. A real estate sales validation (questionnaire) must be submitted with a deed for recordation unless the deed clearly specifies an exemption code. 

To obtain an applicable questionnaire for a specific county, go to https://www.ksrevenue.gov/. Choose Downloadable Sales Validation Questionnaire (Certificate of Value).


R.E.P. by Practice (Answer)
V 1

Kentucky Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Transfer tax is uniform across the state. Transfer tax is imposed at fifty cents for each $500 of value as declared in the deed. KRS 142.050(2). See KRS 142.050(7) for exceptions.


R.E.P. by Practice (Answer)
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Louisiana Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

No.


R.E.P. by Practice (Answer)
V 1

Maine Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

There is a uniform transfer tax rate of $2.20 for each $500.00 of the value of the property. One-half is paid by the grantor and one-half is paid by the grantee.


R.E.P. by Practice (Answer)
V 1

Maryland Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

There is a 0.50% state transfer tax applicable to purchases/sales. Some counties and Baltimore City also charge their own transfer taxes. Under Maryland Tax-Property Article §13-203(b), a state transfer tax of 0.25% must be paid entirely by the seller when the property is sold to a first-time Maryland homebuyer. Please contact the Circuit Court Clerk’s office for the appropriate jurisdiction to calculate applicable taxes.


R.E.P. by Practice (Answer)
V 1

Massachusetts Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

The transfer tax is imposed on the seller on deeds or long-term leases and is charged as follows: (a) $2.28 per $500 of consideration in all areas except Cape Cod; (b) $5.70 per $1,000 of consideration on Cape Cod. Additionally, on Nantucket and Martha’s Vineyard the buyer is required to pay a fee of 2% of the purchase price to the county land bank.


R.E.P. by Practice (Answer)
V 1

Michigan Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Deed transfer taxes are provided by statute. They are uniform across the state. The taxes are based upon the total value of the property being conveyed.
The rates are:

$7.50 per thousand for State; plus
$1.10 per thousand for County


R.E.P. by Practice (Answer)
V 1

Minnesota Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Yes. 0.0033 times sales price less any assumed mortgage. (0.0034 in Hennepin and Ramsey Counties.) When there is no consideration or when it is $500.00 or less, the transfer tax is $1.65. ($1.70 in Hennepin and Ramsey.)


R.E.P. by Practice (Answer)
V 1

Mississippi Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

No transfer tax.


R.E.P. by Practice (Answer)
V 1

Missouri Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

None.


R.E.P. by Practice (Answer)
V 1

Montana Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

None.


R.E.P. by Practice (Answer)
V 1

Nebraska Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Yes, uniform $2.25 per $1000.00 of consideration; several statutory exemptions.


R.E.P. by Practice (Answer)
V 1

Nevada Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Transfer taxes vary from county to county from $3.90 to $5.10.


R.E.P. by Practice (Answer)
V 1

New Hampshire Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

There is a uniform transfer tax rate of $1.50 for each $100.00 of the value of the property. One-half is paid by the grantor and one-half is paid by the grantee.


R.E.P. by Practice (Answer)
V 1

New Jersey Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

NJ Realty Transfer Fees:

Where consideration is less than $350,000:

$2.00 per $500 or fraction thereof of consideration up to $150,000
$3.35 per $500 or fraction thereof of consideration in excess of $150,000 but not in excess of $200,000
$3.90 per $500 or fraction thereof of consideration in excess of $200,000 but not in excess of $350,000

Where Consideration is GREATER than $350,000:

$2.90 per $500 or fraction thereof of consideration up to $150,000
$4.25 per $500 or fraction thereof of consideration in excess of $150,000 but not in excess of $200,000
$4.80 per $500 or fraction thereof of consideration in excess of $200,000 but not in excess of $550,000
$5.30 per $500 or fraction thereof of consideration in excess of $550,000 but not in excess of $850,000
$5.80 per $500 or fraction thereof of consideration in excess of $850,000 but not in excess of $1,000,000
$6.05 per $500 or fraction thereof of consideration in excess of $1,000,000

Reduced fees for Senior Citizens, Blind Persons, Disabled Persons or property which is low or moderate income:

Consideration of less than $350,000:

$ .50 per $500 or fraction thereof of consideration up to $150,000
$1.25 per $500 or fraction thereof of consideration over $150,000 but not in excess of $350,000

Consideration Greater than $350,000:

$1.40 per $500 or fraction thereof of consideration not in excess of $150,000
$2.15 per $500 or fraction thereof of consideration in excess of $150,000 but not in excess of $550,000
$2.65 per $500 or fraction thereof of consideration in excess of $550,000 but not in excess of $850,000
$3.15 per $500 or fraction thereof of consideration in excess of $850,000 but not in excess of $1,000,000
$3.40 per $500 or fraction thereof of consideration in excess of $1,000,000

There is also due from the buyer 1% of the total consideration for all residential transfers and commercial transactions involving class 4A property where the consideration is in excess of $1,000,000.


R.E.P. by Practice (Answer)
V 1

New Mexico Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

No.


R.E.P. by Practice (Answer)
V 1

New York Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Transfer tax is payable in every county and in some cities. The tax rate varies by location and use of the property. See NY Tax Law 1400 et seq.


R.E.P. by Practice (Answer)
V 1

North Carolina Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Transfer taxes are collected on deeds at rate of $2 per $1000 in consideration ($1/$500). Deeds must show the amount of tax due on the face of the instrument. No transfer tax on deeds of trust or mortgages.

Six counties have an additional land transfer tax of 1% of the sales price (or $1.00 per $100) - they are Camden, Chowan, Currituck, Dare, Pasquotank and Perquimans, and it isn’t just on certain transactions - it is on all conveyances unless exempt. Washington county is not one of the counties that imposes this tax.


R.E.P. by Practice (Answer)
V 1

North Dakota Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

No.


R.E.P. by Practice (Answer)
V 1

Ohio Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Transfer taxes are collected throughout the state. The amount varies by county, and may be anywhere from $1.00 per $1000.00 of value transferred to $4.00 per $1000.00 of value transferred.


R.E.P. by Practice (Answer)
V 1

Oklahoma Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

The current rate for deed transfer tax (documentary stamps) is $1.50 per thousand dollars of consideration (Sales Price). Round sales price up to the next thousand.


R.E.P. by Practice (Answer)
V 1

Oregon Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Only in Washington County. No other counties in the state impose a transfer tax.


R.E.P. by Practice (Answer)
V 1

Pennsylvania Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Yes, the State Transfer Tax is always 1% of the sales price. In addition, there is a Local Transfer Tax which varies from 1% to 4% of the sales price based upon the location.


R.E.P. by Practice (Answer)
V 1

Rhode Island Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Revenue Stamps are required on the deed. Rhode island General Laws, Section 44-25.3-41, mandates a rate of $2.00 per $500 of the sales price or any fraction thereof. There is no credit for any mortgage.


R.E.P. by Practice (Answer)
V 1

South Carolina Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Transfer taxes are paid in the form of deed stamps. Deed stamps cost $3.70 per thousand dollars of consideration. Odd consideration amounts are rounded up to the next $500. These rates are uniform state-wide.


R.E.P. by Practice (Answer)
V 1

South Dakota Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Yes. SDCL 43-4-21. Yes, it is uniform.


R.E.P. by Practice (Answer)
V 1

Tennessee Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

The transfer tax is uniform and is .37 cents per $100.00.


R.E.P. by Practice (Answer)
V 1

Texas Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

No.


R.E.P. by Practice (Answer)
V 1

Utah Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

There is no transfer tax in Utah.


R.E.P. by Practice (Answer)
V 1

Vermont Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Yes. It is uniform across the state.

A tax at the rate of one-and-one-quarter percent (0.0125) is imposed on all property other than a purchaser’s principal residence, property enrolled in the current use program or a working farm.


Real property that will be the purchaser’s principal residence is taxed at one-half of one percent (0.005) of the first $100,000 of value and one and one quarter percent (0.0125) of the value over $100,000.


R.E.P. by Practice (Answer)
V 1

Virginia Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Grantor and grantee taxes, uniform throughout the state.


R.E.P. by Practice (Answer)
V 1

Washington Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Yes, a real estate excise tax. The excise tax varies from county to county. Certain transactions are exempt.


R.E.P. by Practice (Answer)
V 2

West Virginia Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Privilege tax paid by seller. Transfer stamp rate varies by county.


R.E.P. by Practice (Answer)
V 1

Wisconsin Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

Yes. There is imposed on the grantor of real estate a real estate transfer fee at the rate of 30 cents for each $100 of value or fraction thereof on every conveyance not exempted. This fee is uniform across the state. See Wis. Stat. Sec. 77.22 et seq.


R.E.P. by Practice (Answer)
V 1

Wyoming Transfer Taxes

R.E.P. Topic by State (Question)

Is there a transfer tax in your state? If yes, is it uniform across the state or does it vary? If it is uniform, please describe.

There is no transfer tax in Wyoming.