{"asset": "state-real-estate-transfer-tax", "asset_type": "jurisdictional-variation", "body": "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 \u2014 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'.\n", "description": "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 \u2014 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'.", "file": "index.md", "generated": true, "harvested": "2026-08-31", "key_field": "state", "licence": "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.", "sources": ["https://www.cga.ct.gov/current/pub/chap_223.htm", "https://delcode.delaware.gov/title30/c054/sc01/index.html", "https://floridarevenue.com/taxes/taxesfees/pages/doc_stamp.aspx", "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0247/HRS_0247-0002.htm", "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", "https://www.legis.iowa.gov/docs/code/428A.1.pdf", "https://www.maine.gov/revenue/taxes/property-tax/transfer-tax", "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=grp&section=14-104&enactments=false", "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=13-203&enactments=false", "https://massrods.com/suffolk/excise-tax-calculator/", "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1", "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-525", "https://www.revisor.mn.gov/statutes/cite/287.21", "https://www.revenue.state.mn.us/deed-tax-rate", "https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-4.htm", "https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-1.htm", "https://www.nj.gov/treasury/taxation/realty.shtml", "https://www.tax.ny.gov/bus/transfer/rptidx.htm", "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-228.30.html", "https://codes.ohio.gov/ohio-revised-code/section-319.54", "https://www.revenue.pa.gov/TaxTypes/RTT/Pages/default.aspx", "https://law.justia.com/codes/tennessee/title-67/chapter-4/part-4/section-67-4-409/", "https://legislature.vermont.gov/statutes/section/32/231/09604", "https://legislature.vermont.gov/statutes/section/32/231/09602", "https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-802/", "https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax", "https://docs.legis.wisconsin.gov/statutes/statutes/77/ii/22"], "stale_after": "2027-08-31", "title": "Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "dataset", "verified": false}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Connecticut\n\n**Tax name:** Real Estate Conveyance Tax\n\n> Chapter 223 - Real Estate Conveyance Tax CHAPTER 223 REAL ESTATE CONVEYANCE TAX Table of Contents\n\n**State rate:** 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\n\n**Rate brackets:** (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 and after July 1, 2020, (i) at the rate of one and one-quarter per cent on that portion of such consideration in excess of eight hundred thousand dollars up to and including the amount of two million five hundred thousand dollars, and (ii) at the rate of two and one-quarter per cent on that portion of such consideration in excess of two million five hundred thousand dollars\n\n> (2) In the case of any conveyance in which the real property conveyed is a residential estate, including a primary dwelling and any auxiliary housing or structures, regardless of the number of deeds, instruments or writings used to convey such residential real estate, for which the consideration or aggregate consideration, as the case may be, in such conveyance is eight hundred thousand dollars or more, the tax under said subdivision (1) shall be imposed: (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 and after July 1, 2020, (i) at the rate of one and one-quarter per cent on that portion of such consideration in excess of eight hundred thousand dollars up to and including the amount of two million five hundred thousand dollars, and (ii) at the rate of two and one-quarter per cent on that portion of such consideration in excess of two million five hundred thousand dollars;\n\n**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.\n\n> Sec. 12-495. Payment of tax. Endorsement. 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. Such tax shall be paid to the town clerk of the town in which the real property or any part thereof is situated.\n\n**Local add-on:** 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 .\n\n**Minimum or exemption floor:** when the consideration for the interest or property conveyed equals or exceeds two thousand dollars\n\n**Citation:** Sec. 12-494\n\n> 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, or vested in, the purchaser, or any other person by such purchaser's direction, when the consideration for the interest or property conveyed equals or exceeds two thousand dollars: (1) 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, the revenue from which shall be remitted by the town clerk of the municipality in which such tax is paid, not later than ten days following receipt thereof, to the Commissioner of Revenue Services for deposit to the credit of the state General Fund; and (2) 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 .\n\nSource: <https://www.cga.ct.gov/current/pub/chap_223.htm>\n", "citation": "Sec. 12-494", "file": "connecticut.md", "generated": true, "harvested": "2026-08-31", "id": "connecticut", "local_add_on": "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 .", "minimum_or_exemption_floor": "when the consideration for the interest or property conveyed equals or exceeds two thousand dollars", "quote_rate_brackets": "(2) In the case of any conveyance in which the real property conveyed is a residential estate, including a primary dwelling and any auxiliary housing or structures, regardless of the number of deeds, instruments or writings used to convey such residential real estate, for which the consideration or aggregate consideration, as the case may be, in such conveyance is eight hundred thousand dollars or more, the tax under said subdivision (1) shall be imposed: (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 and after July 1, 2020, (i) at the rate of one and one-quarter per cent on that portion of such consideration in excess of eight hundred thousand dollars up to and including the amount of two million five hundred thousand dollars, and (ii) at the rate of two and one-quarter per cent on that portion of such consideration in excess of two million five hundred thousand dollars;", "quote_tax_name": "Chapter 223 - Real Estate Conveyance Tax CHAPTER 223 REAL ESTATE CONVEYANCE TAX Table of Contents", "quote_who_pays": "Sec. 12-495. Payment of tax. Endorsement. 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. Such tax shall be paid to the town clerk of the town in which the real property or any part thereof is situated.", "rate_brackets": "(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 and after July 1, 2020, (i) at the rate of one and one-quarter per cent on that portion of such consideration in excess of eight hundred thousand dollars up to and including the amount of two million five hundred thousand dollars, and (ii) at the rate of two and one-quarter per cent on that portion of such consideration in excess of two million five hundred thousand dollars", "source_quote": "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, or vested in, the purchaser, or any other person by such purchaser's direction, when the consideration for the interest or property conveyed equals or exceeds two thousand dollars: (1) 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, the revenue from which shall be remitted by the town clerk of the municipality in which such tax is paid, not later than ten days following receipt thereof, to the Commissioner of Revenue Services for deposit to the credit of the state General Fund; and (2) 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 .", "sources": ["https://www.cga.ct.gov/current/pub/chap_223.htm"], "stale_after": "2027-08-31", "state": "Connecticut", "state_rate": "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", "tax_name": "Real Estate Conveyance Tax", "title": "Connecticut \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": false, "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."}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Delaware\n\n**Tax name:** realty transfer tax\n\n**State rate:** 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 1\u00bd percent realty transfer tax authorized by \u00a7 1601 of Title 22 or \u00a7 8102 of Title 9, in which case 2\u00bd percent\n\n**Who pays:** Said tax is to be apportioned equally between grantor and grantee\n\n**Local add-on:** unless the municipality or county where the property is located has enacted the full 1\u00bd percent realty transfer tax authorized by \u00a7 1601 of Title 22 or \u00a7 8102 of Title 9, in which case 2\u00bd percent\n\n**First-time buyer relief:** that portion of the realty transfer tax payable by the first-time home buyer shall be reduced by an amount equal to \u00bd percent multiplied by the lesser of the value of the property or $400,000\n\n> (c) Notwithstanding subsection (a) of this section, for any first-time home buyer who enters into a transaction, on or after August 1, 2017, who would otherwise be subject to the rate of tax set forth in subsection (a) of this section, that portion of the realty transfer tax payable by the first-time home buyer shall be reduced by an amount equal to \u00bd percent multiplied by the lesser of the value of the property or $400,000.\n\n**Minimum or exemption floor:** No tax shall be imposed on conveyances when the actual value of the property being transferred is less than $100\n\n> (b) No tax shall be imposed on conveyances when the actual value of the property being transferred is less than $100.\n\n**Citation:** \u00a7 5402. Rate of tax; when payable; exception\n\n> \u00a7 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, \u00a7 2 and 81 Del. C. 384, \u00a7 3]. (a) Every person who makes, executes, delivers, accepts or presents for recording any document, except as defined or described in \u00a7 5401(5) of this title, or in whose behalf any document is made, executed, delivered, accepted or presented for recording shall be subject to pay for and in respect to the transaction, or any part thereof, a realty transfer tax at the rate of 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 1\u00bd percent realty transfer tax authorized by \u00a7 1601 of Title 22 or \u00a7 8102 of Title 9, in which case 2\u00bd percent, which tax shall be payable at the time of making, execution, delivery, acceptance or presenting of such document for recording. Said tax is to be apportioned equally between grantor and grantee.\n\nSource: <https://delcode.delaware.gov/title30/c054/sc01/index.html>\n", "citation": "\u00a7 5402. Rate of tax; when payable; exception", "file": "delaware.md", "first_time_buyer_relief": "that portion of the realty transfer tax payable by the first-time home buyer shall be reduced by an amount equal to \u00bd percent multiplied by the lesser of the value of the property or $400,000", "generated": true, "harvested": "2026-08-31", "id": "delaware", "local_add_on": "unless the municipality or county where the property is located has enacted the full 1\u00bd percent realty transfer tax authorized by \u00a7 1601 of Title 22 or \u00a7 8102 of Title 9, in which case 2\u00bd percent", "minimum_or_exemption_floor": "No tax shall be imposed on conveyances when the actual value of the property being transferred is less than $100", "quote_first_time_buyer_relief": "(c) Notwithstanding subsection (a) of this section, for any first-time home buyer who enters into a transaction, on or after August 1, 2017, who would otherwise be subject to the rate of tax set forth in subsection (a) of this section, that portion of the realty transfer tax payable by the first-time home buyer shall be reduced by an amount equal to \u00bd percent multiplied by the lesser of the value of the property or $400,000.", "quote_minimum_or_exemption_floor": "(b) No tax shall be imposed on conveyances when the actual value of the property being transferred is less than $100.", "source_quote": "\u00a7 5402. Rate of tax; when payable; exception [For application of this section, see 81 Del. Laws, c. 56, \u00a7 2 and 81 Del. C. 384, \u00a7 3]. (a) Every person who makes, executes, delivers, accepts or presents for recording any document, except as defined or described in \u00a7 5401(5) of this title, or in whose behalf any document is made, executed, delivered, accepted or presented for recording shall be subject to pay for and in respect to the transaction, or any part thereof, a realty transfer tax at the rate of 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 1\u00bd percent realty transfer tax authorized by \u00a7 1601 of Title 22 or \u00a7 8102 of Title 9, in which case 2\u00bd percent, which tax shall be payable at the time of making, execution, delivery, acceptance or presenting of such document for recording. Said tax is to be apportioned equally between grantor and grantee.", "sources": ["https://delcode.delaware.gov/title30/c054/sc01/index.html"], "stale_after": "2027-08-31", "state": "Delaware", "state_rate": "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 1\u00bd percent realty transfer tax authorized by \u00a7 1601 of Title 22 or \u00a7 8102 of Title 9, in which case 2\u00bd percent", "tax_name": "realty transfer tax", "title": "Delaware \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true, "who_pays": "Said tax is to be apportioned equally between grantor and grantee"}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Florida\n\n**Tax name:** documentary stamp tax\n\n> Deeds and other documents that transfer an interest in Florida real property are subject to documentary stamp tax. Regardless of where the deed or other document is signed and delivered, documentary stamp tax is due.\n\n**State rate:** 70 cents on each $100 or portion thereof of the total consideration\n\n**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\n\n> The amount of tax due is computed based on the consideration for the transfer. 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.\n\n**Local add-on:** 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\n\n> 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. Reference: Section 201.031, F.S.\n\n**Citation:** Section 201.02(1)(a), F.S.\n\n> 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\n\nSource: <https://floridarevenue.com/taxes/taxesfees/pages/doc_stamp.aspx>\n", "citation": "Section 201.02(1)(a), F.S.", "file": "florida.md", "generated": true, "harvested": "2026-08-31", "id": "florida", "local_add_on": "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", "quote_local_add_on": "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. Reference: Section 201.031, F.S.", "quote_tax_name": "Deeds and other documents that transfer an interest in Florida real property are subject to documentary stamp tax. Regardless of where the deed or other document is signed and delivered, documentary stamp tax is due.", "quote_who_pays": "The amount of tax due is computed based on the consideration for the transfer. 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.", "source_quote": "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", "sources": ["https://floridarevenue.com/taxes/taxesfees/pages/doc_stamp.aspx"], "stale_after": "2027-08-31", "state": "Florida", "state_rate": "70 cents on each $100 or portion thereof of the total consideration", "tax_name": "documentary stamp tax", "title": "Florida \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true, "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"}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Hawaii\n\n**Rate brackets:** (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; (D) Fifty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Seventy cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) Ninety cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar per $100 for properties with a value of $10,000,000 or greater; and (2) For the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner's exemption on property tax: (A) Fifteen cents per $100 for properties with a value of less than $600,000; (B) Twenty-five cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Forty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000; (D) Sixty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Eighty-five cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) One dollar and ten cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar and twenty-five cents per $100 for properties with a value of $10,000,000 or greater\n\n> (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; (D) Fifty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Seventy cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) Ninety cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar per $100 for properties with a value of $10,000,000 or greater; and (2) For the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner's exemption on property tax: (A) Fifteen cents per $100 for properties with a value of less than $600,000; (B) Twenty-five cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Forty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000; (D) Sixty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Eighty-five cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) One dollar and ten cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar and twenty-five cents per $100 for properties with a value of $10,000,000 or greater\n\n**Minimum or exemption floor:** the tax imposed for each transaction shall be not less than $1\n\n> provided further that the tax imposed for each transaction shall be not less than $1.\n\n**Citation:** \u00a7247-2\n\n> \u00a7247-2 Basis and rate of tax. The tax imposed by section 247-1\n\n> \u00a7247-2 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 interest therein, that shall include any liens or encumbrances thereon at the time of sale, lease, sublease, assignment, transfer, or conveyance, and shall be at the following rates:\n\nSource: <https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0247/HRS_0247-0002.htm>\n", "citation": "\u00a7247-2", "file": "hawaii.md", "generated": true, "harvested": "2026-08-31", "id": "hawaii", "minimum_or_exemption_floor": "the tax imposed for each transaction shall be not less than $1", "quote_citation": "\u00a7247-2 Basis and rate of tax. The tax imposed by section 247-1", "quote_minimum_or_exemption_floor": "provided further that the tax imposed for each transaction shall be not less than $1.", "quote_rate_brackets": "(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; (D) Fifty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Seventy cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) Ninety cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar per $100 for properties with a value of $10,000,000 or greater; and (2) For the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner's exemption on property tax: (A) Fifteen cents per $100 for properties with a value of less than $600,000; (B) Twenty-five cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Forty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000; (D) Sixty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Eighty-five cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) One dollar and ten cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar and twenty-five cents per $100 for properties with a value of $10,000,000 or greater", "rate_brackets": "(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; (D) Fifty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Seventy cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) Ninety cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar per $100 for properties with a value of $10,000,000 or greater; and (2) For the sale of a condominium or single family residence for which the purchaser is ineligible for a county homeowner's exemption on property tax: (A) Fifteen cents per $100 for properties with a value of less than $600,000; (B) Twenty-five cents per $100 for properties with a value of at least $600,000, but less than $1,000,000; (C) Forty cents per $100 for properties with a value of at least $1,000,000, but less than $2,000,000; (D) Sixty cents per $100 for properties with a value of at least $2,000,000, but less than $4,000,000; (E) Eighty-five cents per $100 for properties with a value of at least $4,000,000, but less than $6,000,000; (F) One dollar and ten cents per $100 for properties with a value of at least $6,000,000, but less than $10,000,000; and (G) One dollar and twenty-five cents per $100 for properties with a value of $10,000,000 or greater", "source_quote": "\u00a7247-2 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 interest therein, that shall include any liens or encumbrances thereon at the time of sale, lease, sublease, assignment, transfer, or conveyance, and shall be at the following rates:", "sources": ["https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0247/HRS_0247-0002.htm"], "stale_after": "2027-08-31", "state": "Hawaii", "title": "Hawaii \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Illinois\n\n**Tax name:** Real Estate Transfer Tax\n\n> (35 ILCS 200/31-1) Sec. 31-1. Short title. This Article may be cited as the Real Estate Transfer Tax Law.\n\n**State rate:** 50\u00a2 for each $500 of value or fraction of $500 stated in the declaration required by Section 31-25\n\n**Citation:** 35 ILCS 200/31-10\n\n> (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 owning property located in Illinois, at the rate of 50\u00a2 for each $500 of value or fraction of $500 stated in the declaration required by Section 31-25.\n\nSource: <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>\n", "citation": "35 ILCS 200/31-10", "file": "illinois.md", "generated": true, "harvested": "2026-08-31", "id": "illinois", "quote_tax_name": "(35 ILCS 200/31-1) Sec. 31-1. Short title. This Article may be cited as the Real Estate Transfer Tax Law.", "source_quote": "(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 owning property located in Illinois, at the rate of 50\u00a2 for each $500 of value or fraction of $500 stated in the declaration required by Section 31-25.", "sources": ["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"], "stale_after": "2027-08-31", "state": "Illinois", "state_rate": "50\u00a2 for each $500 of value or fraction of $500 stated in the declaration required by Section 31-25", "tax_name": "Real Estate Transfer Tax", "title": "Illinois \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Iowa\n\n**Tax name:** REAL ESTATE TRANSFER TAX\n\n**State rate:** the tax is eighty cents for each five hundred dollars or fractional part of five hundred dollars in excess of five hundred dollars\n\n**Minimum or exemption floor:** 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.\n\n**Citation:** \u00a7428A.1\n\n> REAL ESTATE TRANSFER TAX, \u00a7428A.1 428A.1 Amount of tax on transfers \u2014 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) 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. (2) When there is consideration and the actual market value of the real property transferred is in excess of five hundred dollars, the tax is eighty cents for each five hundred dollars or fractional part of five hundred dollars in excess of five hundred dollars.\n\nSource: <https://www.legis.iowa.gov/docs/code/428A.1.pdf>\n", "citation": "\u00a7428A.1", "file": "iowa.md", "generated": true, "harvested": "2026-08-31", "id": "iowa", "minimum_or_exemption_floor": "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.", "source_quote": "REAL ESTATE TRANSFER TAX, \u00a7428A.1 428A.1 Amount of tax on transfers \u2014 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) 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. (2) When there is consideration and the actual market value of the real property transferred is in excess of five hundred dollars, the tax is eighty cents for each five hundred dollars or fractional part of five hundred dollars in excess of five hundred dollars.", "sources": ["https://www.legis.iowa.gov/docs/code/428A.1.pdf"], "stale_after": "2027-08-31", "state": "Iowa", "state_rate": "the tax is eighty cents for each five hundred dollars or fractional part of five hundred dollars in excess of five hundred dollars", "tax_name": "REAL ESTATE TRANSFER TAX", "title": "Iowa \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": false}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Maine\n\n**Tax name:** Real Estate Transfer Tax\n\n**State rate:** $2.20 for each $500 or fractional part of $500 of the value of the property being transferred\n\n**Rate brackets:** 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\n\n**Who pays:** The tax is imposed \u00bd on the grantor (seller), and \u00bd on the grantee (buyer)\n\n**Citation:** 36 M.R.S. \u00a7\u00a7 4641 - 4641-N\n\n> Transfer Tax 36 M.R.S. \u00a7\u00a7 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 \u201cCITT\u201d). The rate of tax is $2.20 for each $500 or fractional part of $500 of the value of the property being transferred. The tax is imposed \u00bd on the grantor (seller), and \u00bd on the grantee (buyer). 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.\n\nSource: <https://www.maine.gov/revenue/taxes/property-tax/transfer-tax>\n", "citation": "36 M.R.S. \u00a7\u00a7 4641 - 4641-N", "file": "maine.md", "generated": true, "harvested": "2026-08-31", "id": "maine", "rate_brackets": "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", "source_quote": "Transfer Tax 36 M.R.S. \u00a7\u00a7 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 \u201cCITT\u201d). The rate of tax is $2.20 for each $500 or fractional part of $500 of the value of the property being transferred. The tax is imposed \u00bd on the grantor (seller), and \u00bd on the grantee (buyer). 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.", "sources": ["https://www.maine.gov/revenue/taxes/property-tax/transfer-tax"], "stale_after": "2027-08-31", "state": "Maine", "state_rate": "$2.20 for each $500 or fractional part of $500 of the value of the property being transferred", "tax_name": "Real Estate Transfer Tax", "title": "Maine \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true, "who_pays": "The tax is imposed \u00bd on the grantor (seller), and \u00bd on the grantee (buyer)"}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Maryland\n\n**Who pays:** the cost of any recordation tax or any State or local transfer tax shall be shared equally between the grantor and grantee\n\n**Citation:** \u00a714\u2013104\n\n> \u00a714\u2013104. (a) In this section, \u201cfirst-time Maryland home buyer\u201d means an individual who has never owned in the State residential real property that has been the individual\u2019s principal residence. (b) Except as provided in subsection (c) of this section, in every written or oral agreement for the sale or other disposition of property, it is presumed in the absence of a contrary provision in the agreement or the law, that the parties to the agreement intended that the cost of any recordation tax or any State or local transfer tax shall be shared equally between the grantor and grantee. This section does not apply to mortgages or deeds of trust.\n\nSource: <https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=grp&section=14-104&enactments=false>\n", "citation": "\u00a714\u2013104", "file": "maryland-2.md", "generated": true, "harvested": "2026-08-31", "id": "maryland-2", "source_quote": "\u00a714\u2013104. (a) In this section, \u201cfirst-time Maryland home buyer\u201d means an individual who has never owned in the State residential real property that has been the individual\u2019s principal residence. (b) Except as provided in subsection (c) of this section, in every written or oral agreement for the sale or other disposition of property, it is presumed in the absence of a contrary provision in the agreement or the law, that the parties to the agreement intended that the cost of any recordation tax or any State or local transfer tax shall be shared equally between the grantor and grantee. This section does not apply to mortgages or deeds of trust.", "sources": ["https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=grp&section=14-104&enactments=false"], "stale_after": "2027-08-31", "state": "Maryland", "title": "Maryland \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": false, "who_pays": "the cost of any recordation tax or any State or local transfer tax shall be shared equally between the grantor and grantee"}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Maryland\n\n**Tax name:** transfer tax\n\n**State rate:** the rate of the transfer tax is 0.5% of the consideration payable for the instrument of writing\n\n**First-time buyer relief:** 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\n\n> (3) Notwithstanding any other provision of law, for a sale of improved residential real property to a first\u2013time Maryland home buyer who will occupy the property as a principal residence, 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.\n\n**Citation:** \u00a713\u2013203\n\n> \u00a713\u2013203. (a) (1) Except as provided in subsections (a\u20131) 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 paragraph, includes only the amount paid or delivered in return for the sale of the property and does not include the amount of any debt forgiven or no longer secured by a mortgage or deed of trust on the property.\n\nSource: <https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=13-203&enactments=false>\n", "citation": "\u00a713\u2013203", "file": "maryland.md", "first_time_buyer_relief": "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", "generated": true, "harvested": "2026-08-31", "id": "maryland", "quote_first_time_buyer_relief": "(3) Notwithstanding any other provision of law, for a sale of improved residential real property to a first\u2013time Maryland home buyer who will occupy the property as a principal residence, 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.", "source_quote": "\u00a713\u2013203. (a) (1) Except as provided in subsections (a\u20131) 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 paragraph, includes only the amount paid or delivered in return for the sale of the property and does not include the amount of any debt forgiven or no longer secured by a mortgage or deed of trust on the property.", "sources": ["https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=13-203&enactments=false"], "stale_after": "2027-08-31", "state": "Maryland", "state_rate": "the rate of the transfer tax is 0.5% of the consideration payable for the instrument of writing", "tax_name": "transfer tax", "title": "Maryland \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": false}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Massachusetts\n\n**Tax name:** excise tax\n\n**State rate:** The effective tax rate is $2.28 per $500 or fraction thereof of taxable value\n\n**Minimum or exemption floor:** There is no excise tax due where the consideration stated is less than $100.00\n\n> Excise Tax Calculator The effective tax rate is $2.28 per $500 or fraction thereof of taxable value. There is no excise tax due where the consideration stated is less than $100.00.\n\nSource: <https://massrods.com/suffolk/excise-tax-calculator/>\n", "file": "massachusetts-2.md", "generated": true, "harvested": "2026-08-31", "id": "massachusetts-2", "minimum_or_exemption_floor": "There is no excise tax due where the consideration stated is less than $100.00", "source_quote": "Excise Tax Calculator The effective tax rate is $2.28 per $500 or fraction thereof of taxable value. There is no excise tax due where the consideration stated is less than $100.00.", "sources": ["https://massrods.com/suffolk/excise-tax-calculator/"], "stale_after": "2027-08-31", "state": "Massachusetts", "state_rate": "The effective tax rate is $2.28 per $500 or fraction thereof of taxable value", "tax_name": "excise tax", "title": "Massachusetts \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": false}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Massachusetts\n\n**Tax name:** excise taxes\n\n**State rate:** 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\n\n**Local add-on:** 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\n\n**Minimum or exemption floor:** 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\n\n**Citation:** Chapter 64D, Section 1\n\n> General Law - Part I, Title IX, Chapter 64D, Section 1\n\n> 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 written or printed, the excise taxes herein specified:\u2014 Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, 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 and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; 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.\n\nSource: <https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1>\n", "citation": "Chapter 64D, Section 1", "file": "massachusetts.md", "generated": true, "harvested": "2026-08-31", "id": "massachusetts", "local_add_on": "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", "minimum_or_exemption_floor": "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", "quote_citation": "General Law - Part I, Title IX, Chapter 64D, Section 1", "source_quote": "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 written or printed, the excise taxes herein specified:\u2014 Deed, instrument or writing, whereby any lands, tenements or other realty sold shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her or their direction, 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 and does not exceed five hundred dollars, two dollars; and for each additional five hundred dollars or fractional part thereof, two dollars; 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.", "sources": ["https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1"], "stale_after": "2027-08-31", "state": "Massachusetts", "state_rate": "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", "tax_name": "excise taxes", "title": "Massachusetts \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Michigan\n\n**Tax name:** STATE REAL ESTATE TRANSFER TAX ACT\n\n> STATE REAL ESTATE TRANSFER TAX ACT (EXCERPT) Act 330 of 1993 207.525 Tax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately.\n\n**State rate:** $3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred\n\n> 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.\n\n**Citation:** 207.525\n\n> STATE REAL ESTATE TRANSFER TAX ACT (EXCERPT) Act 330 of 1993 207.525 Tax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately.\n\n> 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.\n\nSource: <https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-525>\n", "citation": "207.525", "file": "michigan.md", "generated": true, "harvested": "2026-08-31", "id": "michigan", "quote_citation": "STATE REAL ESTATE TRANSFER TAX ACT (EXCERPT) Act 330 of 1993 207.525 Tax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately.", "quote_state_rate": "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.", "quote_tax_name": "STATE REAL ESTATE TRANSFER TAX ACT (EXCERPT) Act 330 of 1993 207.525 Tax rate; statement of total value of real property being transferred; affidavit; value of real and personal property stated separately.", "source_quote": "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.", "sources": ["https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-525"], "stale_after": "2027-08-31", "state": "Michigan", "state_rate": "$3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred", "tax_name": "STATE REAL ESTATE TRANSFER TAX ACT", "title": "Michigan \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Minnesota\n\n**Tax name:** deed tax\n\n> The deed tax imposed under this paragraph is due within 30 days of the subsequent transfer that caused the tax to be imposed under this paragraph.\n\n**State rate:** when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration\n\n**Minimum or exemption floor:** when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65\n\n**Citation:** 287.21 IMPOSITION OF TAX; DETERMINATION OF TAX.\n\n> 287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. \u00a7 Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. For purposes of the tax, the conversion of a corporation to a limited liability company, a limited liability company to a corporation, a partnership to a limited partnership, a limited partnership to another limited partnership or other entity, or a similar conversion of one entity to another does not grant, assign, transfer, or convey real property. (b) The tax is determined in the following manner: (1) when transfers are made by instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is $1.65; (2) when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration.\n\nSource: <https://www.revisor.mn.gov/statutes/cite/287.21>\n", "citation": "287.21 IMPOSITION OF TAX; DETERMINATION OF TAX.", "file": "minnesota-2.md", "generated": true, "harvested": "2026-08-31", "id": "minnesota-2", "minimum_or_exemption_floor": "when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65", "quote_tax_name": "The deed tax imposed under this paragraph is due within 30 days of the subsequent transfer that caused the tax to be imposed under this paragraph.", "source_quote": "287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. \u00a7 Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. For purposes of the tax, the conversion of a corporation to a limited liability company, a limited liability company to a corporation, a partnership to a limited partnership, a limited partnership to another limited partnership or other entity, or a similar conversion of one entity to another does not grant, assign, transfer, or convey real property. (b) The tax is determined in the following manner: (1) when transfers are made by instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is $1.65; (2) when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration.", "sources": ["https://www.revisor.mn.gov/statutes/cite/287.21"], "stale_after": "2027-08-31", "state": "Minnesota", "state_rate": "when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration", "tax_name": "deed tax", "title": "Minnesota \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Minnesota\n\n**Tax name:** Deed Tax\n\n**State rate:** 0.0033 of the net consideration\n\n**Rate brackets:** 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\n\n> State/County | Deed Tax Rate | Environmental Response Fund Rate | 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 |\n\n**Local add-on:** Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax)\n\n**Citation:** Minnesota Statute 287.21 subdivision 1[d]\n\n> Execution and Delivery: Deed Tax is due when a taxable deed or instrument is presented for recording. (See <https://www.revisor.mn.gov/statutes/?id=287.21> Minnesota Statute 287.21 subdivision 1[d].)\n\n> 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).\n\nSource: <https://www.revenue.state.mn.us/deed-tax-rate>\n", "citation": "Minnesota Statute 287.21 subdivision 1[d]", "file": "minnesota.md", "generated": true, "harvested": "2026-08-31", "id": "minnesota", "local_add_on": "Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax)", "quote_citation": "Execution and Delivery: Deed Tax is due when a taxable deed or instrument is presented for recording. (See <https://www.revisor.mn.gov/statutes/?id=287.21> Minnesota Statute 287.21 subdivision 1[d].)", "quote_rate_brackets": "State/County | Deed Tax Rate | Environmental Response Fund Rate | 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 |", "rate_brackets": "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", "source_quote": "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).", "sources": ["https://www.revenue.state.mn.us/deed-tax-rate"], "stale_after": "2027-08-31", "state": "Minnesota", "state_rate": "0.0033 of the net consideration", "tax_name": "Deed Tax", "title": "Minnesota \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** New Hampshire\n\n**Who pays:** The rate of tax established in RSA 78-B:1 shall apply to both the purchaser, grantee, assignee or transferee and the seller, grantor, assignor or transferor.\n\n**Citation:** Section 78-B:4\n\n> TITLE V TAXATION CHAPTER 78-B TAX ON TRANSFER OF REAL PROPERTY Section 78-B:4 78-B:4 Payment of Tax. \u2013 I. The purchaser, grantee, assignee or transferee of any real estate or any interest in real estate shall buy and attach the indicia of tax paid approved by the commissioner of revenue administration to the instrument by which the real estate or interest in real estate is sold, granted, assigned or transferred. The indicia of tax paid shall indicate the full consideration paid for the real estate or interest in real estate. The amount of tax shall be computed to the nearest whole dollar. II. The seller, grantor, assignor or transferor of any real estate or any interest shall buy and attach the indicia of tax paid approved by the commissioner of revenue administration to the instrument by which the real estate or interest in real estate is sold, granted, assigned or transferred. The indicia of tax paid shall indicate the full consideration paid for the real estate or interest in real estate. The amount of tax shall be computed to the nearest whole dollar. III. The rate of tax established in RSA 78-B:1 shall apply to both the purchaser, grantee, assignee or transferee and the seller, grantor, assignor or transferor.\n\nSource: <https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-4.htm>\n", "citation": "Section 78-B:4", "file": "new-hampshire-2.md", "generated": true, "harvested": "2026-08-31", "id": "new-hampshire-2", "source_quote": "TITLE V TAXATION CHAPTER 78-B TAX ON TRANSFER OF REAL PROPERTY Section 78-B:4 78-B:4 Payment of Tax. \u2013 I. The purchaser, grantee, assignee or transferee of any real estate or any interest in real estate shall buy and attach the indicia of tax paid approved by the commissioner of revenue administration to the instrument by which the real estate or interest in real estate is sold, granted, assigned or transferred. The indicia of tax paid shall indicate the full consideration paid for the real estate or interest in real estate. The amount of tax shall be computed to the nearest whole dollar. II. The seller, grantor, assignor or transferor of any real estate or any interest shall buy and attach the indicia of tax paid approved by the commissioner of revenue administration to the instrument by which the real estate or interest in real estate is sold, granted, assigned or transferred. The indicia of tax paid shall indicate the full consideration paid for the real estate or interest in real estate. The amount of tax shall be computed to the nearest whole dollar. III. The rate of tax established in RSA 78-B:1 shall apply to both the purchaser, grantee, assignee or transferee and the seller, grantor, assignor or transferor.", "sources": ["https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-4.htm"], "stale_after": "2027-08-31", "state": "New Hampshire", "title": "New Hampshire \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": false, "who_pays": "The rate of tax established in RSA 78-B:1 shall apply to both the purchaser, grantee, assignee or transferee and the seller, grantor, assignor or transferor."}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** New Hampshire\n\n**Tax name:** Transfer Tax\n\n**State rate:** The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer\n\n**Minimum or exemption floor:** where the price or consideration is $4,000 or less there shall be a minimum tax of $20\n\n**Citation:** Section 78-B:1\n\n> TITLE V TAXATION CHAPTER 78-B TAX ON TRANSFER OF REAL PROPERTY Section 78-B:1 78-B:1 Transfer Tax. \u2013 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 transfer of an interest in real estate shall be presumed taxable unless it is specifically exempt from taxation under RSA 78-B:2. (b) The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer; except that where the price or consideration is $4,000 or less there shall be a minimum tax of $20. The tax imposed shall be computed to the nearest whole dollar.\n\nSource: <https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-1.htm>\n", "citation": "Section 78-B:1", "file": "new-hampshire.md", "generated": true, "harvested": "2026-08-31", "id": "new-hampshire", "minimum_or_exemption_floor": "where the price or consideration is $4,000 or less there shall be a minimum tax of $20", "source_quote": "TITLE V TAXATION CHAPTER 78-B TAX ON TRANSFER OF REAL PROPERTY Section 78-B:1 78-B:1 Transfer Tax. \u2013 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 transfer of an interest in real estate shall be presumed taxable unless it is specifically exempt from taxation under RSA 78-B:2. (b) The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer; except that where the price or consideration is $4,000 or less there shall be a minimum tax of $20. The tax imposed shall be computed to the nearest whole dollar.", "sources": ["https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-1.htm"], "stale_after": "2027-08-31", "state": "New Hampshire", "state_rate": "The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer", "tax_name": "Transfer Tax", "title": "New Hampshire \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": false}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** New Jersey\n\n**Tax name:** Realty Transfer Fee\n\n**Rate brackets:** 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 in excess of $3,500,000; 3.5% of total consideration if in excess of $3,500,000.\n\n> The Graduated Percent Fee on transfers over $1 Million shall be imposed as follows: 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 in excess of $3,500,000; 3.5% of total consideration if in excess of $3,500,000.\n\n**Who pays:** The seller is statutorily responsible for the RTF and the Graduated Percent Fee.\n\n> The seller is statutorily responsible for the RTF and the Graduated Percent Fee.\n\n**Minimum or exemption floor:** For a consideration of less than $100\n\n> The RTF does not apply to a deed: For a consideration of less than $100;\n\n> 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.\n\nSource: <https://www.nj.gov/treasury/taxation/realty.shtml>\n", "file": "new-jersey.md", "generated": true, "harvested": "2026-08-31", "id": "new-jersey", "minimum_or_exemption_floor": "For a consideration of less than $100", "quote_minimum_or_exemption_floor": "The RTF does not apply to a deed: For a consideration of less than $100;", "quote_rate_brackets": "The Graduated Percent Fee on transfers over $1 Million shall be imposed as follows: 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 in excess of $3,500,000; 3.5% of total consideration if in excess of $3,500,000.", "quote_who_pays": "The seller is statutorily responsible for the RTF and the Graduated Percent Fee.", "rate_brackets": "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 in excess of $3,500,000; 3.5% of total consideration if in excess of $3,500,000.", "source_quote": "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.", "sources": ["https://www.nj.gov/treasury/taxation/realty.shtml"], "stale_after": "2027-08-31", "state": "New Jersey", "tax_name": "Realty Transfer Fee", "title": "New Jersey \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": false, "who_pays": "The seller is statutorily responsible for the RTF and the Graduated Percent Fee."}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** New York\n\n**Tax name:** real estate transfer tax\n\n**State rate:** two dollars for each $500, or fractional part thereof, of consideration\n\n**Rate brackets:** An additional tax (mansion tax) of 1% of the sale price applies to residences where consideration is $1 million or more\n\n> Tax rate Tax is computed at a rate of two dollars for each $500, or fractional part thereof, of consideration. An additional tax (mansion tax) of 1% of the sale price applies to residences where consideration is $1 million or more.\n\n**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\n\n> Who pays the tax 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. However, if the seller doesn't pay the tax, or is exempt from the tax, the buyer must pay the tax. In the case of the conveyance of residential real property, if the transfer tax is paid by the buyer pursuant to a contract between the buyer and seller, the amount of tax shall be excluded from the calculation subject to tax. Where the buyer has the duty to pay the transfer tax because the seller has failed to pay, the tax becomes the joint and several liability of the seller and the buyer; provided that in the event of such failure, the buyer shall have a cause of action against the seller for recovery of payment of such tax by the buyer. The additional tax (mansion tax) and supplemental tax are paid by the buyer.\n\n**Local add-on:** 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\n\n> Beginning on July 1, 2019, 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: A tax of $1.25 for each $500, or fractional part thereof, when the consideration for the entire conveyance of residential real property is $3 million or more (additional base tax);\n\n**Minimum or exemption floor:** when the consideration exceeds $500\n\n> 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.\n\nSource: <https://www.tax.ny.gov/bus/transfer/rptidx.htm>\n", "file": "new-york.md", "generated": true, "harvested": "2026-08-31", "id": "new-york", "local_add_on": "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", "minimum_or_exemption_floor": "when the consideration exceeds $500", "quote_local_add_on": "Beginning on July 1, 2019, 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: A tax of $1.25 for each $500, or fractional part thereof, when the consideration for the entire conveyance of residential real property is $3 million or more (additional base tax);", "quote_rate_brackets": "Tax rate Tax is computed at a rate of two dollars for each $500, or fractional part thereof, of consideration. An additional tax (mansion tax) of 1% of the sale price applies to residences where consideration is $1 million or more.", "quote_who_pays": "Who pays the tax 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. However, if the seller doesn't pay the tax, or is exempt from the tax, the buyer must pay the tax. In the case of the conveyance of residential real property, if the transfer tax is paid by the buyer pursuant to a contract between the buyer and seller, the amount of tax shall be excluded from the calculation subject to tax. Where the buyer has the duty to pay the transfer tax because the seller has failed to pay, the tax becomes the joint and several liability of the seller and the buyer; provided that in the event of such failure, the buyer shall have a cause of action against the seller for recovery of payment of such tax by the buyer. The additional tax (mansion tax) and supplemental tax are paid by the buyer.", "rate_brackets": "An additional tax (mansion tax) of 1% of the sale price applies to residences where consideration is $1 million or more", "source_quote": "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.", "sources": ["https://www.tax.ny.gov/bus/transfer/rptidx.htm"], "stale_after": "2027-08-31", "state": "New York", "state_rate": "two dollars for each $500, or fractional part thereof, of consideration", "tax_name": "real estate transfer tax", "title": "New York \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true, "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"}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** North Carolina\n\n**Tax name:** excise tax\n\n> G.S. 105-228.30 \u00a7 105-228.30. Imposition of excise tax; distribution of proceeds. (a) An excise tax is levied on each instrument by which any interest in real property is conveyed to another person.\n\n**State rate:** one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed\n\n> 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.\n\n**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\n\n> 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.\n\n**Citation:** G.S. 105-228.30\n\n> G.S. 105-228.30 \u00a7 105-228.30. Imposition of excise tax; distribution of proceeds. (a) An excise tax is levied on each instrument by which any interest in real property is conveyed to another person.\n\n> 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.\n\nSource: <https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-228.30.html>\n", "citation": "G.S. 105-228.30", "file": "north-carolina.md", "generated": true, "harvested": "2026-08-31", "id": "north-carolina", "quote_citation": "G.S. 105-228.30 \u00a7 105-228.30. Imposition of excise tax; distribution of proceeds. (a) An excise tax is levied on each instrument by which any interest in real property is conveyed to another person.", "quote_state_rate": "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.", "quote_tax_name": "G.S. 105-228.30 \u00a7 105-228.30. Imposition of excise tax; distribution of proceeds. (a) An excise tax is levied on each instrument by which any interest in real property is conveyed to another person.", "quote_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.", "source_quote": "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.", "sources": ["https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-228.30.html"], "stale_after": "2027-08-31", "state": "North Carolina", "state_rate": "one dollar ($1.00) on each five hundred dollars ($500.00) or fractional part thereof of the consideration or value of the interest conveyed", "tax_name": "excise tax", "title": "North Carolina \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true, "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"}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Ohio\n\n**Tax name:** real property transfer fee\n\n> The real property transfer fee provided for in division (G)(3) of this section shall be applicable to any conveyance of real property presented to the auditor on or after January 1, 1968, regardless of its time of execution or delivery.\n\n**State rate:** 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\n\n**Citation:** Section 319.54\n\n> Section 319.54 - Ohio Revised Code | Ohio Laws\n\n> (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 section 5739.0210 of the Revised Code, fifty cents for each transfer or entry, to be paid by the person requiring it; (3) For receiving statements of value and administering section 319.202 of the Revised Code, 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\n\nSource: <https://codes.ohio.gov/ohio-revised-code/section-319.54>\n", "citation": "Section 319.54", "file": "ohio.md", "generated": true, "harvested": "2026-08-31", "id": "ohio", "quote_citation": "Section 319.54 - Ohio Revised Code | Ohio Laws", "quote_tax_name": "The real property transfer fee provided for in division (G)(3) of this section shall be applicable to any conveyance of real property presented to the auditor on or after January 1, 1968, regardless of its time of execution or delivery.", "source_quote": "(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 section 5739.0210 of the Revised Code, fifty cents for each transfer or entry, to be paid by the person requiring it; (3) For receiving statements of value and administering section 319.202 of the Revised Code, 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", "sources": ["https://codes.ohio.gov/ohio-revised-code/section-319.54"], "stale_after": "2027-08-31", "state": "Ohio", "state_rate": "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", "tax_name": "real property transfer fee", "title": "Ohio \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Pennsylvania\n\n**Tax name:** realty transfer tax\n\n**State rate:** 1 percent on the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing\n\n**Who pays:** Both grantor and grantee are held jointly and severally liable for payment of the tax\n\n**Local add-on:** Pennsylvania realty transfer tax is collected, often along with an additional local realty transfer tax, by county Recorders of Deeds\n\n> Pennsylvania realty transfer tax is collected, often along with an additional local realty transfer tax, by county Recorders of Deeds. The Recorders of Deeds remit the commonwealth's 1 percent to the Department of Revenue, and the locals have the option to share their realty transfer tax among school districts and municipalities.\n\n> 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.\n\nSource: <https://www.revenue.pa.gov/TaxTypes/RTT/Pages/default.aspx>\n", "file": "pennsylvania.md", "generated": true, "harvested": "2026-08-31", "id": "pennsylvania", "local_add_on": "Pennsylvania realty transfer tax is collected, often along with an additional local realty transfer tax, by county Recorders of Deeds", "quote_local_add_on": "Pennsylvania realty transfer tax is collected, often along with an additional local realty transfer tax, by county Recorders of Deeds. The Recorders of Deeds remit the commonwealth's 1 percent to the Department of Revenue, and the locals have the option to share their realty transfer tax among school districts and municipalities.", "source_quote": "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.", "sources": ["https://www.revenue.pa.gov/TaxTypes/RTT/Pages/default.aspx"], "stale_after": "2027-08-31", "state": "Pennsylvania", "state_rate": "1 percent on the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing", "tax_name": "realty transfer tax", "title": "Pennsylvania \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true, "who_pays": "Both grantor and grantee are held jointly and severally liable for payment of the tax"}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Tennessee\n\n**Tax name:** Recordation tax\n\n> \u00a7 67-4-409. Recordation tax Universal Citation: TN Code \u00a7 67-4-409 (2025) Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.\n\n**State rate:** thirty-seven cents (37\u00a2) per one hundred dollars ($100)\n\n> (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\u00a2) per one hundred dollars ($100), as follows:\n\n**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\n\n> (F) 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; and it shall be collected by the register of the county in which the instrument is offered for recordation;\n\n**Citation:** TN Code \u00a7 67-4-409 (2025)\n\n> \u00a7 67-4-409. Recordation tax Universal Citation: TN Code \u00a7 67-4-409 (2025) Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.\n\n> (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\u00a2) per one hundred dollars ($100), as follows:\n\nSource: <https://law.justia.com/codes/tennessee/title-67/chapter-4/part-4/section-67-4-409/>\n", "citation": "TN Code \u00a7 67-4-409 (2025)", "file": "tennessee.md", "generated": true, "harvested": "2026-08-31", "id": "tennessee", "quote_citation": "\u00a7 67-4-409. Recordation tax Universal Citation: TN Code \u00a7 67-4-409 (2025) Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.", "quote_state_rate": "(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\u00a2) per one hundred dollars ($100), as follows:", "quote_tax_name": "\u00a7 67-4-409. Recordation tax Universal Citation: TN Code \u00a7 67-4-409 (2025) Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.", "quote_who_pays": "(F) 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; and it shall be collected by the register of the county in which the instrument is offered for recordation;", "source_quote": "(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\u00a2) per one hundred dollars ($100), as follows:", "sources": ["https://law.justia.com/codes/tennessee/title-67/chapter-4/part-4/section-67-4-409/"], "stale_after": "2027-08-31", "state": "Tennessee", "state_rate": "thirty-seven cents (37\u00a2) per one hundred dollars ($100)", "tax_name": "Recordation tax", "title": "Tennessee \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true, "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"}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Vermont\n\n**Who pays:** The tax imposed by this chapter upon any transfer of title to property is the liability of the transferee of the title, unless fixed otherwise by agreement of the parties.\n\n**Citation:** 32 V.S.A. \u00a7 9604\n\n> Title 32 : Taxation and Finance Chapter 231 : Property Transfer Tax (Cite as: 32 V.S.A. \u00a7 9604) \u00a7 9604. Liability for tax The tax imposed by this chapter upon any transfer of title to property is the liability of the transferee of the title, unless fixed otherwise by agreement of the parties.\n\nSource: <https://legislature.vermont.gov/statutes/section/32/231/09604>\n", "citation": "32 V.S.A. \u00a7 9604", "file": "vermont-2.md", "generated": true, "harvested": "2026-08-31", "id": "vermont-2", "source_quote": "Title 32 : Taxation and Finance Chapter 231 : Property Transfer Tax (Cite as: 32 V.S.A. \u00a7 9604) \u00a7 9604. Liability for tax The tax imposed by this chapter upon any transfer of title to property is the liability of the transferee of the title, unless fixed otherwise by agreement of the parties.", "sources": ["https://legislature.vermont.gov/statutes/section/32/231/09604"], "stale_after": "2027-08-31", "state": "Vermont", "title": "Vermont \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": false, "who_pays": "The tax imposed by this chapter upon any transfer of title to property is the liability of the transferee of the title, unless fixed otherwise by agreement of the parties."}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Vermont\n\n**Tax name:** Property Transfer Tax\n\n**State rate:** The amount of the tax equals 1.25 percent of the value of the property transferred, or $1.00, whichever is greater\n\n**Rate brackets:** 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\n\n**Citation:** 32 V.S.A. \u00a7 9602\n\n> Title 32 : Taxation and Finance Chapter 231 : Property Transfer Tax (Cite as: 32 V.S.A. \u00a7 9602) \u00a7 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 property in this State. The amount of the tax equals 1.25 percent of the value of the property transferred, or $1.00, whichever is greater, except as follows: (1) 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, except that no tax shall be imposed on the first $250,000.00 in value of the property transferred if the purchaser obtains a purchase money mortgage funded in part with a homeland grant through the Vermont Housing and Conservation Trust Fund or that the Vermont Housing and Finance Agency or U.S. Department of Agriculture and Rural Development has committed to make or purchase; and tax at the rate of 1.25 percent shall be imposed on the value of that property in excess of $250,000.00.\n\nSource: <https://legislature.vermont.gov/statutes/section/32/231/09602>\n", "citation": "32 V.S.A. \u00a7 9602", "file": "vermont.md", "generated": true, "harvested": "2026-08-31", "id": "vermont", "rate_brackets": "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", "source_quote": "Title 32 : Taxation and Finance Chapter 231 : Property Transfer Tax (Cite as: 32 V.S.A. \u00a7 9602) \u00a7 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 property in this State. The amount of the tax equals 1.25 percent of the value of the property transferred, or $1.00, whichever is greater, except as follows: (1) 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, except that no tax shall be imposed on the first $250,000.00 in value of the property transferred if the purchaser obtains a purchase money mortgage funded in part with a homeland grant through the Vermont Housing and Conservation Trust Fund or that the Vermont Housing and Finance Agency or U.S. Department of Agriculture and Rural Development has committed to make or purchase; and tax at the rate of 1.25 percent shall be imposed on the value of that property in excess of $250,000.00.", "sources": ["https://legislature.vermont.gov/statutes/section/32/231/09602"], "stale_after": "2027-08-31", "state": "Vermont", "state_rate": "The amount of the tax equals 1.25 percent of the value of the property transferred, or $1.00, whichever is greater", "tax_name": "Property Transfer Tax", "title": "Vermont \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": false}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Virginia\n\n**Tax name:** State Recordation Tax\n\n> Code of Virginia Title 58.1. Taxation Chapter 8. State Recordation Tax 8/29/2026 \u00a7 58.1-802. Additional tax paid by grantor; collection.\n\n**State rate:** 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\n\n**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\n\n**Local add-on:** No increase in the city or county recordation tax authorized by \u00a7 58.1-814 shall be deemed authorized by this section\n\n**Minimum or exemption floor:** when the consideration or value of the interest, whichever is greater, exceeds $100\n\n**Citation:** \u00a7 58.1-802. Additional tax paid by grantor; collection\n\n> \u00a7 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 purchaser, or any other person, by such purchaser's direction. The rate of the tax, when the consideration or value of the interest, whichever is greater, exceeds $100, shall be 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, whether such lien is assumed or the realty is sold subject to such lien or encumbrance. No increase in the city or county recordation tax authorized by \u00a7 58.1-814 shall be deemed authorized by this section. 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.\n\nSource: <https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-802/>\n", "citation": "\u00a7 58.1-802. Additional tax paid by grantor; collection", "file": "virginia.md", "generated": true, "harvested": "2026-08-31", "id": "virginia", "local_add_on": "No increase in the city or county recordation tax authorized by \u00a7 58.1-814 shall be deemed authorized by this section", "minimum_or_exemption_floor": "when the consideration or value of the interest, whichever is greater, exceeds $100", "quote_tax_name": "Code of Virginia Title 58.1. Taxation Chapter 8. State Recordation Tax 8/29/2026 \u00a7 58.1-802. Additional tax paid by grantor; collection.", "source_quote": "\u00a7 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 purchaser, or any other person, by such purchaser's direction. The rate of the tax, when the consideration or value of the interest, whichever is greater, exceeds $100, shall be 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, whether such lien is assumed or the realty is sold subject to such lien or encumbrance. No increase in the city or county recordation tax authorized by \u00a7 58.1-814 shall be deemed authorized by this section. 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.", "sources": ["https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-802/"], "stale_after": "2027-08-31", "state": "Virginia", "state_rate": "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", "tax_name": "State Recordation Tax", "title": "Virginia \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true, "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"}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Washington\n\n**Tax name:** Real estate excise tax\n\n**State rate:** A graduated state REET rate structure for sales of real property. Exception: Agricultural land/timberland is excluded from the new rate structure and will continue to have a state REET rate of 1.28%.\n\n> A graduated state REET rate structure for sales of real property. Exception: Agricultural land/timberland is excluded from the new rate structure and will continue to have a state REET rate of 1.28%.\n\n**Rate brackets:** $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%\n\n> Graduated REET Structure effective Jan. 1, 2023 for the state portion of REET For transfers Jan. 1, 2020 - Dec. 31, 2022 see the tax calculator above. Sale price thresholds | Tax rate | $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% |\n\n**Who pays:** Usually, the seller pays this tax, but if they don't, the buyer is responsible\n\n> All sales of real property in Washington state are subject to REET, unless a specific exemption applies. Usually, the seller pays this tax, but if they don't, the buyer is responsible. If the tax isn't paid, it can create a lien on the property itself.\n\n**Local add-on:** The local REET must be calculated and added to the graduated state rate for the total tax due\n\n> Attention: The local REET must be calculated and added to the graduated state rate for the total tax due.\n\n**Citation:** Chapter 82.45 RCW\n\n> When someone transfers the controlling interest of an entity that owns real property in Washington state, it is treated as a taxable sale of that real property for the purposes of REET under Chapter <https://app.leg.wa.gov/RCW/default.aspx?cite=82.45> 82.45 RCW\n\n> Real estate excise tax (REET) is a tax on the sale of real property.\n\nSource: <https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax>\n", "citation": "Chapter 82.45 RCW", "file": "washington.md", "generated": true, "harvested": "2026-08-31", "id": "washington", "local_add_on": "The local REET must be calculated and added to the graduated state rate for the total tax due", "quote_citation": "When someone transfers the controlling interest of an entity that owns real property in Washington state, it is treated as a taxable sale of that real property for the purposes of REET under Chapter <https://app.leg.wa.gov/RCW/default.aspx?cite=82.45> 82.45 RCW", "quote_local_add_on": "Attention: The local REET must be calculated and added to the graduated state rate for the total tax due.", "quote_rate_brackets": "Graduated REET Structure effective Jan. 1, 2023 for the state portion of REET For transfers Jan. 1, 2020 - Dec. 31, 2022 see the tax calculator above. Sale price thresholds | Tax rate | $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% |", "quote_state_rate": "A graduated state REET rate structure for sales of real property. Exception: Agricultural land/timberland is excluded from the new rate structure and will continue to have a state REET rate of 1.28%.", "quote_who_pays": "All sales of real property in Washington state are subject to REET, unless a specific exemption applies. Usually, the seller pays this tax, but if they don't, the buyer is responsible. If the tax isn't paid, it can create a lien on the property itself.", "rate_brackets": "$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%", "source_quote": "Real estate excise tax (REET) is a tax on the sale of real property.", "sources": ["https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax"], "stale_after": "2027-08-31", "state": "Washington", "state_rate": "A graduated state REET rate structure for sales of real property. Exception: Agricultural land/timberland is excluded from the new rate structure and will continue to have a state REET rate of 1.28%.", "tax_name": "Real estate excise tax", "title": "Washington \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true, "who_pays": "Usually, the seller pays this tax, but if they don't, the buyer is responsible"}
{"asset": "state-real-estate-transfer-tax", "body": "**State:** Wisconsin\n\n**Tax name:** real estate transfer fee\n\n**State rate:** 30 cents for each $100 of value or fraction thereof on every conveyance not exempted or excluded under this subchapter\n\n**Who pays:** There is imposed on the grantor of real estate a real estate transfer fee\n\n**Citation:** 77.22 Imposition of real estate transfer fee.\n\n> 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.\n\nSource: <https://docs.legis.wisconsin.gov/statutes/statutes/77/ii/22>\n", "citation": "77.22 Imposition of real estate transfer fee.", "file": "wisconsin.md", "generated": true, "harvested": "2026-08-31", "id": "wisconsin", "source_quote": "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.", "sources": ["https://docs.legis.wisconsin.gov/statutes/statutes/77/ii/22"], "stale_after": "2027-08-31", "state": "Wisconsin", "state_rate": "30 cents for each $100 of value or fraction thereof on every conveyance not exempted or excluded under this subchapter", "tax_name": "real estate transfer fee", "title": "Wisconsin \u2014 Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief", "type": "jurisdictional-variation", "verified": true, "who_pays": "There is imposed on the grantor of real estate a real estate transfer fee"}