Transfer Taxes

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.

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.

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.

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.

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 imposed Documentary Transfer Tax - $.55 per $500 of the consideration or value of the interest or property conveyed, less liens and encumbrances at time of sale (Revenue and Taxation Code Section 11911).

Charter City imposed Documentary Transfer Tax – Some chartered cities have imposed an additional “general purpose” transfer tax per their charters. Please consult with a local underwriter for information relating to city transfer taxes.

Mansion Tax – Some jurisdictions in California have enacted an additional transfer tax on high-valued properties, colloquially known as the “Mansion Tax” to typically fund public services or affordable housing initiatives. These additional levied amounts are substantially higher in comparison and are triggered when the value of the property being transferred is above a certain threshold.  

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 a uniform Colorado State Transfer Tax that is referred to as a “documentary fee” of .01 cent/$100.00 based upon the purchase price. (ie: Purchase price: $323,000.00; Doc Fee: $32.30)

In addition, 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.

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.

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.

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.

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. Except for Miami-Dade County the tax rate for documents that transfer a real property interest is $.70 per $100.00 or a fraction thereof.

Please consult with local underwriting counsel.

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 $1.00 per every one thousand dollars of consideration. This is based on the full consideration less any assumed loans. The seller usually pays 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.

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.

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.

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.

Municipalities in Illinois may impose transfer taxes in addition to the state and county transfer taxes.  To obtain information on municipal transfer taxes, please contact the municipality where the property is located. 

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.

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 $1.60 per $1000.00 of consideration; first $500.00 exempt; statutory exemptions.

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).

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.

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 statewide transfer taxes. Orleans Parish has a transfer fee of $325 per transfer document (a sale would incur one fee, a mortgage would incur a second).

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.

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.

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.

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 Tax Rate - $0.55 for every $500 in a county with a population less than 2,000,0000 and not more than $0.75 as authorized by the board of commissioners in a county with a population of 2,000,000 or more.

*Currently Wayne County is the only County charging $0.75 that meets the population threshold

State Tax Rate - $3.75 for every $500

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 a state transfer tax (state deed tax) per Minnesota Statutes Section 287.21.  The tax is imposed at .0033 of the net consideration for the designated transfer.  Ramsey and Hennepin Counties may impose an additional deed tax at a rate equal to .0001 of the amount (Minn. Stat. Sections 383A.80, 383B.80).  When there is no consideration for the transfer or when it is $3000 or less, the transfer tax is $1.65 ($1.70 in Hennepin and Ramsey Counties). 

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.

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.

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.

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.

Pursuant to Neb. Rev. Stat. § 76-901, a grantor transferring beneficial interest in or legal title to real property is taxed  at the rate of $2.25 for each $1,000 of value or fraction thereof prior to September 3, 2025. For deeds recorded on or after September 3, 2025, the rate is $2.32 for each $1,000 of value or fraction thereof.

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.

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.

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.

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.

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.

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.

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.

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.

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 $.75 per $500 rounded up to the next $500.

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.

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.

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.

Conveyance tax on transfer instruments is $3.75 per $500.00 of the purchase price. In addition, for residential properties, when the consideration exceeds $824,000.00, there is an additional tax of $3.75 per $500.00 of the amount exceeding the $824,000.00 threshold. This is uniform across the state.

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 $1.85 for every $500, or part of $500, of the property's value.  The tax is collected at the time a deed is recorded.  This rate is uniform.

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 a transfer tax per South Dakota Codified Law Section 43-4-21. A fee is imposed at the rate of fifty cents for each five hundred dollars of value or fraction thereof upon the privilege of transferring title to real property in the State of South Dakota, which fee shall be paid by the grantor.

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 a state transfer tax per Tenn. Code Ann.§ 67-4-409.

On all transfers of realty, whether by deed, court deed, decree, partition deed, or other instrument evidencing transfer of any interest in real estate, there shall be paid for the privilege of having the same recorded a tax, for state purposes only, of thirty-seven cents (37¢) per one hundred dollars ($100), the tax shall be based on the consideration for the transfer, or the value of the property, whichever is greater.

• No transfer tax shall be due or paid on the transfer of a leasehold estate.
• No such tax shall be levied on the transfer of any real estate where such:

Is creation or dissolution of a tenancy by the entirety:

Are deeds of division in kind of realty formerly held by tenants in common;

Is release of a life estate to the beneficiaries of the remainder interest;

Are deeds executed by an executor to implement a testamentary devise;

Are domestic settlement decrees and/or domestic decrees and/or deeds that are an adjustment of property rights between divorcing parties;

Are transfers by a transferor of real estate to a revocable living trust created by the same transferor by a spouse of the transferor, or transfers by the trustee of a revocable living trust back to the same transferor or to the transferor’s spouse;

Are deeds executed by the trustee of a revocable living trust to implement a testamentary devise by the trustor of the trust; or

Are deeds executed by the trustee of a testamentary trust or revocable living trust to implement the distribution of the real property to a trust beneficiary or beneficiaries;

In the case of quitclaim deeds, the tax must be based only on the actual consideration given for that conveyance.

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.

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.

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.

For commercial, vacant land,  seasonal dwelling, and long-term rental property in Vermont, the property transfer tax rate is 1.25%, plus a Clean Water Surcharge of 0.22%, totaling 1.47% of the purchase price.  Buyer pays the tax which is due within 30 days of closing.

For primary residence property in Vermont, the first $200,000 of the purchase price is taxed at 0.5% transfer tax rate with the remaining purchase price (above the $200,000.00) is taxed at a rate of 1.25%, plus a Clean Water Surcharge of 0.22%, totaling 1.47% of the purchase price. Buyer pays the tax which is due within 30 days of closing.  NOTE:  if the purchaser secures a purchase money mortgage partially funded by a homeland grant through the Vermont Housing and Conservation Trust Fund, or if financing is obtained through the Vermont Housing and Finance Agency (VHFA) or the U.S. Department of Agriculture and Rural Development, the first $250,000 of the property's value will be exempt from the transfer tax. Beyond this amount, the rate of 1.47% applies. 

For second homes and short-term residential investment properties in Vermont, the property transfer tax rate is 3.4%, plus a Clean Water Surcharge of 0.22%, totaling 3.62% of the purchase price. Buyer pays the tax which is due within 30 days of closing. To qualify for this tax treatment the property must: (a) be residential property that is fit for habitation on a year-round basis; (b) not be used as the buyer's primary residence; and (c) be a short-term rental (i.e. rented for less than 30 consecutive days).

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.

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.

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 minimum transfer tax is $1.10 per $500 of consideration, or fraction thereof.  However, additional transfer taxes may also be imposed, on a per county basis.  WV Code 11-22-2”

“The Seller is typically responsible for paying the transfer tax, but that practice is negotiable.”

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.

A list of exempt transactions from fee can be found under Wis. Stat. 77.25

Regardless if an exemption is claimed, most deeds require an electronic Real Estate Transfer Return (eRETR) be completed through the Wisconsin Department of Revenue, with a receipt submitted with the deed for recording.  You may access the Real Estate Transfer Return (eRETR) portal and instructions on filing here:  https://www.revenue.wi.gov/Pages/RETr/Home.aspx

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.