Virginia

For Virginia, tax name is State Recordation Tax; state rate is 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; who pays is 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; local add-on is No increase in the city or county recordation tax authorized by § 58.1-814 shall be deemed authorized by this section; minimum or exemption floor is when the consideration or value of the interest, whichever is greater, exceeds $100, verified against its source on 2026-08-31.

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

§ 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 § 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.

— law.lis.virginia.gov, retrieved 2026-08-31

Where each value comes from

The value above is stated away from the sentence quoted with the answer, so the passage that states it is shown here too.

— all from law.lis.virginia.gov, retrieved 2026-08-31

Source

• law.lis.virginia.govhttps://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-802/

Last verified against source: 2026-08-31. Due for re-check by 2027-08-31. This page as Markdown · OKF bundle · full dataset as JSON.