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

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, not quoted from the source)_
- **Tax name:** real property transfer fee _(verified: appears in its own passage below)_
- **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: appears in the quote below)_
- **Citation:** Section 319.54 _(verified: appears in its own passage below)_

## 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

## 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

## Source

- https://codes.ohio.gov/ohio-revised-code/section-319.54

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief](https://referencesource.org/state-real-estate-transfer-tax/).