Reference Source

Ohio

For Ohio, tax name is real property transfer fee; state rate is 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; citation is Section 319.54, verified against its source on 2026-08-31.

State
Ohio our reading
Tax name
real property transfer fee verified
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 verified
Citation
Section 319.54 verified
Sourcecodes.ohio.gov
Verified
Review by
DatasetReal estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.

What the source says

(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

codes.ohio.gov, retrieved 2026-08-31

Where each value comes from

This source states these in separate places, so each value is shown with the passage that states it.

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.

Citation

Section 319.54 - Ohio Revised Code | Ohio Laws

— all from codes.ohio.gov, retrieved 2026-08-31

Source

Last verified against source: . Due for re-check by . This page as Markdown · OKF bundle · full dataset as JSON.