Tennessee
For Tennessee, tax name is Recordation tax; state rate is thirty-seven cents (37¢) per one hundred dollars ($100); who pays is 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; citation is TN Code § 67-4-409 (2025), verified against its source on 2026-08-31.
- State
- Tennessee our reading
- Tax name
- Recordation tax verified
- State rate
- thirty-seven cents (37¢) per one hundred dollars ($100) verified
- 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 verified
- Citation
- TN Code § 67-4-409 (2025) verified
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
(a) Transfers of Realty. (1) On all transfers of realty, whether by deed, court deed, decree, partition deed, or other instrument evidencing transfer of any interest in real estate, there shall be paid for the privilege of having the same recorded a tax, for state purposes only, of thirty-seven cents (37¢) per one hundred dollars ($100), as follows:
— law.justia.com, 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 and Citation
§ 67-4-409. Recordation tax Universal Citation: TN Code § 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.
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¢) per one hundred dollars ($100), as follows:
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;
— all from law.justia.com, retrieved 2026-08-31
Source
- law.justia.comhttps://law.justia.com/codes/tennessee/title-67/chapter-4/part-4/section-67-4-409/