Datasets:

referencesource
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state-real-estate-transfer-tax

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Sec. 12-494	[ "state" ]	connecticut	At the rate of one-fourth of one per cent of the consideration for the interest in real property conveyed by such deed, instrument or writing, provided the amount imposed under this subdivision shall become part of the general revenue of the municipality in accordance with section 12-499.	when the consideration for the interest or property conveyed equals or exceeds two thousand dollars	(A) At the rate of three-quarters of one per cent on that portion of such consideration up to and including the amount of eight hundred thousand dollars; (B) Prior to July 1, 2020, at the rate of one and one-quarter per cent on that portion of such consideration in excess of eight hundred thousand dollars; and (C) On a...	https://www.cga.ct.gov/current/pub/chap_223.htm	Sec. 12-494. Imposition of tax on conveyances of real property for consideration. One part payable to state and the other to municipality in which paid. (a) There is imposed a tax on each deed, instrument or writing, whereby any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to...	Connecticut	Subject to the provisions of subsection (b) of this section, at the rate of three-quarters of one per cent of the consideration for the interest in real property conveyed by such deed, instrument or writing	Real Estate Conveyance Tax	https://referencesource.org/state-real-estate-transfer-tax/connecticut/	[ "citation", "local_add_on", "minimum_or_exemption_floor", "rate_brackets", "state_rate", "tax_name", "who_pays" ]	The tax imposed by this chapter shall be payable by the person conveying the property upon the recording of each such deed, instrument or writing.	null	null	null	null
§ 5402. Rate of tax; when payable; exception	[ "state" ]	delaware	unless the municipality or county where the property is located has enacted the full 1½ percent realty transfer tax authorized by § 1601 of Title 22 or § 8102 of Title 9, in which case 2½ percent	No tax shall be imposed on conveyances when the actual value of the property being transferred is less than $100	null	https://delcode.delaware.gov/title30/c054/sc01/index.html	§ 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, § 2 and 81 Del. C. 384, § 3]. (a) Every person who makes, executes, delivers, accepts or presents for recording any document, except as defined or described in § 5401(5) of this title, or in whose behalf any document...	Delaware	3 percent of the value of the property represented by such document, unless the municipality or county where the property is located has enacted the full 1½ percent realty transfer tax authorized by § 1601 of Title 22 or § 8102 of Title 9, in which case 2½ percent	realty transfer tax	https://referencesource.org/state-real-estate-transfer-tax/delaware/	[ "citation", "first_time_buyer_relief", "local_add_on", "minimum_or_exemption_floor", "state_rate", "tax_name", "who_pays" ]	Said tax is to be apportioned equally between grantor and grantee	that portion of the realty transfer tax payable by the first-time home buyer shall be reduced by an amount equal to ½ percent multiplied by the lesser of the value of the property or $400,000	null	null	null
Section 201.02(1)(a), F.S.	[ "state" ]	florida	The tax rate for Miami-Dade County is 60 cents on each $100, or portion thereof, of the total consideration. Miami-Dade County also has a surtax of 45 cents on each $100, or portion thereof, of the total consideration. The surtax is not due on a document that transfers only a single-family dwelling	null	null	https://floridarevenue.com/taxes/taxesfees/pages/doc_stamp.aspx	Tax Rate In all Florida counties except Miami-Dade, the tax rate imposed on documents subject to tax is 70 cents on each $100 or portion thereof of the total consideration. Reference: Section 201.02(1)(a), F.S. The tax rate for Miami-Dade	Florida	70 cents on each $100 or portion thereof of the total consideration	documentary stamp tax	https://referencesource.org/state-real-estate-transfer-tax/florida/	[ "citation", "local_add_on", "state_rate", "tax_name", "who_pays" ]	All parties to the document are liable for the tax regardless of which party agrees to pay the tax. If a party is exempt, the tax must be paid by a non-exempt party	null	null	null	null
§247-2	[ "state" ]	hawaii	null	the tax imposed for each transaction shall be not less than $1	(1) Except as provided in paragraph (2): (A) Ten cents per $100 for properties with a value of less than $600,000; (B) Twenty cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Thirty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000;...	https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0247/HRS_0247-0002.htm	§247-2 Basis and rate of tax. The tax imposed by section 247-1 shall be based on the actual and full consideration (whether cash or otherwise, including any promise, act, forbearance, property interest, value, gain, advantage, benefit, or profit), paid or to be paid for all transfers or conveyance of realty or any inte...	Hawaii	null	null	https://referencesource.org/state-real-estate-transfer-tax/hawaii/	[ "citation", "minimum_or_exemption_floor", "rate_brackets" ]	null	null	null	null	null
35 ILCS 200/31-10	[ "state" ]	illinois	null	null	null	https://www.ilga.gov/legislation/ILCS/details?MajorTopic=&Chapter=&ActName=Property%20Tax%20Code.&ActID=596&ChapterID=8&ChapAct=35+ILCS+200%2F&SeqStart=91500000&SeqEnd=93300000	(35 ILCS 200/31-10) Sec. 31-10. Imposition of tax. A tax is imposed on the privilege of transferring title to real estate located in Illinois, on the privilege of transferring a beneficial interest in real property located in Illinois, and on the privilege of transferring a controlling interest in a real estate entity ...	Illinois	50¢ for each $500 of value or fraction of $500 stated in the declaration required by Section 31-25	Real Estate Transfer Tax	https://referencesource.org/state-real-estate-transfer-tax/illinois/	[ "citation", "state_rate", "tax_name" ]	null	null	null	null	null
§428A.1	[ "state" ]	iowa	null	When there is no consideration or when the deed, instrument, or writing is executed and tendered for recording as an instrument corrective of title, and so states, there is no tax.	null	https://www.legis.iowa.gov/docs/code/428A.1.pdf	REAL ESTATE TRANSFER TAX, §428A.1 428A.1 Amount of tax on transfers — declaration of value. 1. a. There is imposed on each deed, instrument, or writing by which any lands, tenements, or other realty in this state are granted, assigned, transferred, or otherwise conveyed, a tax determined in the following manner: (1) Wh...	Iowa	the tax is eighty cents for each five hundred dollars or fractional part of five hundred dollars in excess of five hundred dollars	REAL ESTATE TRANSFER TAX	https://referencesource.org/state-real-estate-transfer-tax/iowa/	[ "citation", "minimum_or_exemption_floor", "state_rate", "tax_name" ]	null	null	null	null	null
36 M.R.S. §§ 4641 - 4641-N	[ "state" ]	maine	null	null	For transfers that occur on or after November 1, 2025, if the value of the property being transferred exceeds $1 million, an additional tax of $3.80 is imposed on each $500 or fractional part of $500 that exceeds $1 million	https://www.maine.gov/revenue/taxes/property-tax/transfer-tax	Transfer Tax 36 M.R.S. §§ 4641 - 4641-N The Real Estate Transfer Tax ("RETT") is a tax collected on the sale of real estate, including the transfer or acquisition of a direct or indirect controlling interest of an entity with a fee interest in real property (also known as the Controlling Interest Transfer Tax, or “CITT...	Maine	$2.20 for each $500 or fractional part of $500 of the value of the property being transferred	Real Estate Transfer Tax	https://referencesource.org/state-real-estate-transfer-tax/maine/	[ "citation", "rate_brackets", "state_rate", "tax_name", "who_pays" ]	The tax is imposed ½ on the grantor (seller), and ½ on the grantee (buyer)	null	null	null	null
§13–203	[ "state" ]	maryland	null	null	null	https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=13-203&enactments=false	§13–203. (a) (1) Except as provided in subsections (a–1) and (b) of this section, the rate of the transfer tax is 0.5% of the consideration payable for the instrument of writing. (2) The consideration: (i) includes the amount of any mortgage or deed of trust assumed by the grantee; and (ii) subject to item (i) of this ...	Maryland	the rate of the transfer tax is 0.5% of the consideration payable for the instrument of writing	transfer tax	https://referencesource.org/state-real-estate-transfer-tax/maryland/	[ "citation", "first_time_buyer_relief", "state_rate", "tax_name" ]	null	the rate of the transfer tax is 0.25% of the consideration payable for the instrument of writing and the transfer tax shall be paid entirely by the seller	[ { "as_of": "2026-08-31T00:00:00", "field": "who_pays", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=grp&section=14-104&enactments=false", "source_quote": "§14–104. (a) In this section, “first-time Maryland home buyer” means an individual who has never owned in the State...	[ { "field": "citation", "versions": [ { "as_of": "2026-08-31T00:00:00", "source": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=13-203&enactments=false", "source_quote": "§13–203. (a) (1) Except as provided in subsections (a–1) and (b) of this sect...	null
Chapter 64D, Section 1	[ "state" ]	massachusetts	provided, however, that in Barnstable county, the excise tax herein specified shall be one dollar and fifty cents for each five hundred dollars or fractional part of said consideration, excluding a consideration of between zero and one hundred dollars	when the consideration of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale, exceeds one hundred dollars	null	https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1	Section 1: Rate of taxation; instrument excepted Section 1. There shall be levied, collected and paid, for and in respect of the deeds, instruments and writings hereinafter mentioned and described, or for or in respect of the vellum, parchment or paper upon which such deeds, instruments or writings, or any of them are ...	Massachusetts	exceeds one hundred dollars and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars	excise taxes	https://referencesource.org/state-real-estate-transfer-tax/massachusetts/	[ "citation", "local_add_on", "minimum_or_exemption_floor", "state_rate", "tax_name" ]	null	null	null	[ { "field": "tax_name", "versions": [ { "as_of": "2026-08-31T00:00:00", "source": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1", "source_quote": "Section 1: Rate of taxation; instrument excepted Section 1. There shall be levied, collected and pai...	null
207.525	[ "state" ]	michigan	null	null	null	https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-525	Sec. 5. (1) Beginning on January 1, 1995, except as otherwise provided in this section, the tax imposed under sections 3 and 4 is levied at the rate of $3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred.	Michigan	$3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred	STATE REAL ESTATE TRANSFER TAX ACT	https://referencesource.org/state-real-estate-transfer-tax/michigan/	[ "citation", "state_rate", "tax_name" ]	null	null	null	null	null
Minnesota Statute 287.21 subdivision 1[d]	[ "state" ]	minnesota	Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax)	null	State rate for all Minnesota counties \| 0.0033 \| N/A \| Hennepin County (ERF Tax) \| 0.0033 \| 0.0001 \| Ramsey County (ERF Tax) \| 0.0033 \| 0.0001	https://www.revenue.state.mn.us/deed-tax-rate	The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax).	Minnesota	0.0033 of the net consideration	Deed Tax	https://referencesource.org/state-real-estate-transfer-tax/minnesota/	[ "citation", "local_add_on", "rate_brackets", "state_rate", "tax_name" ]	null	null	[ { "as_of": "2026-08-31T00:00:00", "field": "minimum_or_exemption_floor", "source": "https://www.revisor.mn.gov/statutes/cite/287.21", "source_quote": "287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. § Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any re...	[ { "field": "state_rate", "versions": [ { "as_of": "2026-08-31T00:00:00", "source": "https://www.revenue.state.mn.us/deed-tax-rate", "source_quote": "The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund...	null
Section 78-B:1	[ "state" ]	new-hampshire	null	where the price or consideration is $4,000 or less there shall be a minimum tax of $20	null	https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-1.htm	TITLE V TAXATION CHAPTER 78-B TAX ON TRANSFER OF REAL PROPERTY Section 78-B:1 78-B:1 Transfer Tax. – I. (a) A tax is imposed upon the sale, granting and transfer of real estate and any interest therein including transfers by operation of law. Each sale, grant and transfer of real estate, and each sale, grant and transf...	New Hampshire	The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer	Transfer Tax	https://referencesource.org/state-real-estate-transfer-tax/new-hampshire/	[ "citation", "minimum_or_exemption_floor", "state_rate", "tax_name" ]	null	null	[ { "as_of": "2026-08-31T00:00:00", "field": "who_pays", "source": "https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-4.htm", "source_quote": "TITLE V TAXATION CHAPTER 78-B TAX ON TRANSFER OF REAL PROPERTY Section 78-B:4 78-B:4 Payment of Tax. – I. The purchaser, grantee, assignee or transferee of...	[ { "field": "citation", "versions": [ { "as_of": "2026-08-31T00:00:00", "source": "https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-1.htm", "source_quote": "TITLE V TAXATION CHAPTER 78-B TAX ON TRANSFER OF REAL PROPERTY Section 78-B:1 78-B:1 Transfer Tax. – I. (a) A tax is ...	null
null	[ "state" ]	new-jersey	null	For a consideration of less than $100	1% of total consideration if in excess of $1,000,000 but not in excess of $2,000,000; 2% of total consideration if in excess of $2,000,000 but not in excess of $2,500,000; 2.5% of total consideration if in excess of $2,500,000 but not in excess of $3,000,000; 3% of total consideration if in excess of $3,000,000 but not...	https://www.nj.gov/treasury/taxation/realty.shtml	Realty Transfer Fee The State imposes a Realty Transfer Fee (RTF) on the seller of real property for recording a deed for the sale. The RTF is calculated based on the amount of consideration recited in the deed, or in certain instances, the assessed valuation of the property conveyed, divided by the Director's Ratio.	New Jersey	null	Realty Transfer Fee	https://referencesource.org/state-real-estate-transfer-tax/new-jersey/	[ "minimum_or_exemption_floor", "rate_brackets", "tax_name", "who_pays" ]	The seller is statutorily responsible for the RTF and the Graduated Percent Fee.	null	null	null	null
null	[ "state" ]	new-york	certain conveyances of real property or interests therein located in New York City (other than conveyances made pursuant to a binding written contract entered into on or before April 1, 2019) are also subject to the following taxes	when the consideration exceeds $500	An additional tax (mansion tax) of 1% of the sale price applies to residences where consideration is $1 million or more	https://www.tax.ny.gov/bus/transfer/rptidx.htm	New York State imposes a real estate transfer tax on conveyances of real property or interests therein when the consideration exceeds $500. Information Tax rate Tax is computed at a rate of two dollars for each $500, or fractional part thereof, of consideration.	New York	two dollars for each $500, or fractional part thereof, of consideration	real estate transfer tax	https://referencesource.org/state-real-estate-transfer-tax/new-york/	[ "local_add_on", "minimum_or_exemption_floor", "rate_brackets", "state_rate", "tax_name", "who_pays" ]	The base tax and additional base tax are paid by the grantor (seller), and such tax shall not be paid directly or indirectly by the grantee (buyer) except as provided in a contract between seller and buyer	null	null	null	null
G.S. 105-228.30	[ "state" ]	north-carolina	null	null	null	https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-228.30.html	The tax rate is one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed.	North Carolina	one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed	excise tax	https://referencesource.org/state-real-estate-transfer-tax/north-carolina/	[ "citation", "state_rate", "tax_name", "who_pays" ]	The transferor must pay the tax to the register of deeds of the county in which the real estate is located before recording the instrument of conveyance	null	null	null	null
Section 319.54	[ "state" ]	ohio	null	null	null	https://codes.ohio.gov/ohio-revised-code/section-319.54	(G) The county auditor shall charge and receive fees as follows: (1) For deeds of land sold for taxes to be paid by the purchaser, five dollars; (2) For the transfer or entry of land, lot, or part of lot, or the transfer or entry on or after January 1, 2000, of a used manufactured home or mobile home as defined in sect...	Ohio	one dollar, or ten cents for each one hundred dollars or fraction of one hundred dollars, whichever is greater, of the value of the real property transferred	real property transfer fee	https://referencesource.org/state-real-estate-transfer-tax/ohio/	[ "citation", "state_rate", "tax_name" ]	null	null	null	null	null
null	[ "state" ]	pennsylvania	Pennsylvania realty transfer tax is collected, often along with an additional local realty transfer tax, by county Recorders of Deeds	null	null	https://www.revenue.pa.gov/TaxTypes/RTT/Pages/default.aspx	Pennsylvania realty transfer tax is imposed at a rate of 1 percent on the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing. Both grantor and grantee are held jointly and severally liable for payment of the tax.	Pennsylvania	1 percent on the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing	realty transfer tax	https://referencesource.org/state-real-estate-transfer-tax/pennsylvania/	[ "local_add_on", "state_rate", "tax_name", "who_pays" ]	Both grantor and grantee are held jointly and severally liable for payment of the tax	null	null	null	null
TN Code § 67-4-409 (2025)	[ "state" ]	tennessee	null	null	null	https://law.justia.com/codes/tennessee/title-67/chapter-4/part-4/section-67-4-409/	(a) Transfers of Realty. (1) 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 hund...	Tennessee	thirty-seven cents (37¢) per one hundred dollars ($100)	Recordation tax	https://referencesource.org/state-real-estate-transfer-tax/tennessee/	[ "citation", "state_rate", "tax_name", "who_pays" ]	This tax shall be paid by the grantee or transferee of the interest in real estate, as shown on the instrument evidencing the transfer of such interest	null	null	null	null
32 V.S.A. § 9602	[ "state" ]	vermont	null	null	With respect to the transfer of property to be used for the principal residence of the transferee, the tax shall be imposed at the rate of 0.5 percent of the first $200,000.00 in value of the property transferred and at the rate of 1.25 percent of the value of the property transferred in excess of $200,000.00	https://legislature.vermont.gov/statutes/section/32/231/09602	Title 32 : Taxation and Finance Chapter 231 : Property Transfer Tax (Cite as: 32 V.S.A. § 9602) § 9602. Tax on transfer of title to property A tax is hereby imposed upon the transfer by deed of title to property located in this State, or a transfer or acquisition of a controlling interest in any person with title to pr...	Vermont	The amount of the tax equals 1.25 percent of the value of the property transferred, or $1.00, whichever is greater	Property Transfer Tax	https://referencesource.org/state-real-estate-transfer-tax/vermont/	[ "citation", "rate_brackets", "state_rate", "tax_name" ]	null	null	[ { "as_of": "2026-08-31T00:00:00", "field": "who_pays", "source": "https://legislature.vermont.gov/statutes/section/32/231/09604", "source_quote": "Title 32 : Taxation and Finance Chapter 231 : Property Transfer Tax (Cite as: 32 V.S.A. § 9604) § 9604. Liability for tax The tax imposed by this chapter...	[ { "field": "citation", "versions": [ { "as_of": "2026-08-31T00:00:00", "source": "https://legislature.vermont.gov/statutes/section/32/231/09602", "source_quote": "Title 32 : Taxation and Finance Chapter 231 : Property Transfer Tax (Cite as: 32 V.S.A. § 9602) § 9602. Tax on tran...	null
§ 58.1-802. Additional tax paid by grantor; collection	[ "state" ]	virginia	No increase in the city or county recordation tax authorized by § 58.1-814 shall be deemed authorized by this section	when the consideration or value of the interest, whichever is greater, exceeds $100	null	https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-802/	§ 58.1-802. Additional tax paid by grantor; collection. A. In addition to any other tax imposed under the provisions of this chapter, a tax is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty sold is granted, assigned, transferred, or otherwise conveyed to, or vested in the...	Virginia	50 cents for each $500 or fraction thereof, exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale	State Recordation Tax	https://referencesource.org/state-real-estate-transfer-tax/virginia/	[ "citation", "local_add_on", "minimum_or_exemption_floor", "state_rate", "tax_name", "who_pays" ]	The tax imposed by this section shall be paid by the grantor, or any person who signs on behalf of the grantor, of any deed, instrument, or writing subject to the tax imposed by this section; however, the grantor and grantee may arrange for the grantee to pay all or a portion of the tax	null	null	null	null
Chapter 82.45 RCW	[ "state" ]	washington	The local REET must be calculated and added to the graduated state rate for the total tax due	null	$525,000 or less \| 1.10% \| $525,000.01 - $1,525,000 \| 1.28% \| $1,525,000.01 - $3,025,000 \| 2.75% \| $3,025,000.01 or more \| 3%	https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax	Real estate excise tax (REET) is a tax on the sale of real property.	Washington	Starting Jan. 1, 2020, sales of real property are subject to a graduated rate structure for the state portion of REET. However, sales of real property classified as "agricultural land”, or "timberland" (including structures) are considered classified land and will remain subject to a flat rate of 1.28% for the state po...	Real estate excise tax	https://referencesource.org/state-real-estate-transfer-tax/washington/	[ "citation", "local_add_on", "pending_change", "rate_brackets", "state_rate", "tax_name", "who_pays" ]	Usually, the seller pays this tax, but if they don't, the buyer is responsible	null	null	null	The selling price thresholds and tax rates for sales beginning January 1, 2027 are: For the portion of the selling price that is: \| Real estate excise tax rate \| Less than or equal to $551,000 \| 1.1% \| Greater than $551,000 and less than or equal to $1,551,000 \| 1.28% \| Greater than $1,551,000 and less than or equal to...
77.22 Imposition of real estate transfer fee.	[ "state" ]	wisconsin	null	null	null	https://docs.legis.wisconsin.gov/statutes/statutes/77/ii/22	77.22 Imposition of real estate transfer fee. 77.22(1) (1) 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 or excluded under this subchapter.	Wisconsin	30 cents for each $100 of value or fraction thereof on every conveyance not exempted or excluded under this subchapter	real estate transfer fee	https://referencesource.org/state-real-estate-transfer-tax/wisconsin/	[ "citation", "state_rate", "tax_name", "who_pays" ]	There is imposed on the grantor of real estate a real estate transfer fee	null	null	null	null

Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

Canonical, always-current version: https://referencesource.org/state-real-estate-transfer-tax/ Machine-readable: https://referencesource.org/state-real-estate-transfer-tax/data.json — this mirror is a point-in-time copy.

Last verified: 2026-08-31
Stale after: 2027-08-31 (past this date, prefer the canonical copy — it re-verifies on a cadence this snapshot does not)
Records: 22

What does it cost to transfer a house, who is legally liable for the tax, and does a first-time buyer get relief? The state-level transfer, conveyance, deed excise or documentary stamp tax varies from none at all to 3 percent of the price, and the parts that move real money are the parts the assembled tables on the open web get wrong or omit. Delaware charges 3 percent, reduced to 2.5 percent where the county or municipality has enacted its own 1.5 percent tax, apportioned equally between grantor and grantee, with a first-time home buyer reduction of half a percent on the first $400,000 — content-mill tables print a flat '2%' or '2.5%' and none mention the first-time buyer relief. Florida is 70 cents per $100 statewide but 60 cents in Miami-Dade, where the widely-copied tables say Miami-Dade is higher. Washington and Hawaii are graduated by price band; Massachusetts prints a lower rate for Barnstable County than for the rest of the state; Virginia and Wisconsin impose the tax on the grantor by statute while Delaware splits it and New York's mansion tax falls on the buyer. One record per state, quoted from the state revenue department's own page or from the state statute that sets the rate. Answers 'how much is transfer tax in my state', 'who pays transfer tax buyer or seller', 'is there a first-time home buyer transfer tax exemption', and 'what is the deed excise on a $500,000 house'.

Provenance — what every record carries

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Licence position

Facts extracted from state revenue department pages and state statutes, with attributed quote and link back. Tax rates set by statute are public facts. No source carries a restrictive notice.

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