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In Tennessee:

When is it due?                          At recording 

How much is it? How it is calculated?    Transfer tax  is calculated at $.37 per hundred of purchase price
                                                                Per page recording fee is $8.00 first page and $5.00 for each page therefter

How do you remit it?   By check  (or you can electronically record and they do ach withdrawal)

Are there exemptions?                      There are several exemptions    See T.C.A. 67-4-409

What else should I know?                 Deed set out  - Names and address of person responsible for property taxes
                                                           or recording may be rejected

ILLINOIS:

- $1.50 per 1,000
- Due at the time the deed is recorded
- Some counties allow online filing and payment - but in the Southern part of the state it's all done by paper check, and the transfer taxes are combined with the recording fees in one check
-There's a whole list of exemptions, but generally municipalities, government bodies, charities, and churches; corrective deeds; tax deeds; partition deeds (only as approved by a judge); deeds in lieu of foreclosure; transfers of less than $100; transfers from a subsidiary to parent corporation; deeds ordered by bankruptcy court; and anything executed before 1/1/1968 but recorded after 
-There are a few counties in southern Illinois that you still submit a "PTax" form manually, but the majority of the state requires online filing, which is accessed by the county clerk at the time of recording the deed

No transfer taxes in Utah.

FLORIDA – 

When is it due?  At the time you are recording your documents.

How much is it? How it is calculated?

Deed Documentary Stamps - $7.00 per thousand of the purchase price.

Mortgage Documentary Stamps - $3.50 per thousand of the loan amount.

Mortgage Intangible Tax - .002 x the loan amount.

How do you remit it?  Most counties here will record electronically.  The electronic recording service pays for the recording; then they take those fees from an account we have set up for that purpose.  If the County does not record electronically, then we send a check along with the original documents that need to be recorded.

Are there exemptions?  Yes, it is best to follow the instructions of the seller and/or lender; then question the particular County/State entity if unsure.  Some exemptions though . . . CUs – exempt from Intangible Tax on their mortgage / Some State/County entities on the deed out and the mortgage.

What else should I know?

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Debbie Whittaker CLC
Manager
Members Title Agency, LLC
Tampa FL
+1 (813) 622-8833
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Hello,
In Oklahoma we have Mortgage tax and documentary stamps. 

Documentary Stamps are collected on every sale.  It is based on: $1.50 per thousand of the sales price or $0.75 per $500.00 with a Minimum Accepted $0.75 
(Any deed that is recorded without a sales price attached has to state what exemption is being used in order to not pay documentary stamps.  Section 3201 does not require a paragraph number because that was used as a way to state consideration was less than $100.00.  Section 3202 has Paragraphs that state different exemptions and you must pick one.  Those include family transfers; correction deeds; release of properties after a debt is paid in full, etc.)

Mortgage Tax is collected on all mortgages except for Exempt Credit Unions.  The table is as follows:

1. A tax of ten cents ($0.10) for each One Hundred Dollars ($100.00) and each remaining fraction thereof where such mortgage is for five (5) years or more; (Easier stated as: $1.00 per $1,000.00)

2. A tax of eight cents ($0.08) for each One Hundred Dollars ($100.00) for each mortgage where such mortgage is for four (4) years or more but less than five (5) years; (Easier stated as $0.80 per $1,000.00)

3. A tax of six cents ($0.06) for each One Hundred Dollars ($100.00) where such mortgage is for three (3) years or more but less than four (4) years; (Easier stated as $0.60 per $1,000.00)

4. A tax of four cents ($0.04) for each One Hundred Dollars ($100.00) where such mortgage is for two (2) years or more but less than three (3) years; (Easier stated as $0.40 per $1,000.00) and

5. A tax of two cents ($0.02) for each One Hundred Dollars ($100.00) where such mortgage is for less than two (2) years. (Easier stated as $0.20 per $1,000.00)

Along with the mortgage tax, Oklahoma charges a $5.00 cert fee on each mortgage recorded.  If it is a correction mortgage, they do not recharge this fee since the cert is already affixed on the document from the 1st recording.

Both of these are collected at closing and remitted to the county with the actual documents to be recorded.

The recording charges are: $18.00 for the first page and $2.00 for each additional page.  This charge applies to the deed and the mortgage.

Thank you to everyone who has responded already. You are amazing!!

So far I've received information for the following states:

OK, VT, PA, FL, NC, IL, UT

Let's keep it coming!

None in Texas.

In Colorado, where I used to live:

In SC

None in Arizona.

Washington State:

Hi Cheryl - In all but three counties in Massachusetts it's $4.56 per $1,000 or part thereof payable at the time and method (checks, electronic) of recording. Legally the excise tax is the responsibility of the seller but the parties are free to give each other debits or credits so the buyer technically pays. There are no deductions. Most MA registries of deeds have online calculators for the excise tax stamps.

In Barnstable County (Cape Cod) the rate is $6.48 per $1,000.

In Dukes County (Martha's Vineyard) and Nantucket County (Nantucket) the excise rate is the same but in most cases the buyer has to pay a Land Bank tax of 2% at the time of recording. The rules  for paying the Land Bank tax are not straightforward so if you have a closing on real property in Dukes or Nantucket County you should review the Land Bank Commission website. Title examiners in both counties are well versed in Land Bank forms and payments and I have found them very helpful in taking care of Land Bank issues.

See https://www.dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax

When is it due? at time of recording

How much is it? How it is calculated? 
Up to $150,000.00 = $4/$1,000
$150K to $200K = $6.70/$1,000
$200,001 and greater = $7.80/$1,000
If the total consideration exceeds $350,000 then an additional General Purpose Fee is added as follows -
up to $550,000  = $1.80/$1,000
$550,000.01 to $850,000 = $2.80/$1,000
$850,000.01 to $1,000,000 = $3.80/$1,000
$1,000,000.01 and greater = $4.30/$1,000
 Here is the consolidated fee schedule
1 Up to $150,000.00 ---$4.00 + $1.80 = $5.80
2 $150,000.01 to $200,000.00 --- $6.70 + $1.80 = $8.50
3 $200,000.01 to $550,000.00 --- $7.80 + $1.80 = $9.60
4 $550,000.01 to $850,000.00 --- $7.80 + $2.80 = $10.60
5 $850,000.01 to $1,000,000.00 --$7.80 + $3.80 = $11.60
6 $1,000,000.01 or greater ---$7.80 + $4.30 = $12.10
Additionally, if the consideration is $1,000,000 or more, the Buyer pays a 'Mansion Tax" which is one percent (1%) of the consideration.
Additionally, every deed must be accompanied by a Seller's Residency Certification/Exemption form (GIT/REP-3) 
Additionally, if the seller is a non-resident individual, estate or trust, estimated income tax on the gain earned by the seller by reason of the sale - but in no event less than 2% of the consideration stated in the deed.(even if there is no actual gain - seller would then file a normal income tax return to claim a refund)

How do you remit it?   The Realty Transfer Fee has a separate form that is attached to the Deed, as does the Mansion Tax, as does the Non-Resident Income Tax form. Separate checks payable to the county for the RTF and Mansion Tax, and checks payable to the State of New Jersey for the Income Tax are all attached to the deed (no staples). Most NJ counties accept both e-filing and paper submissions.  

Are there exemptions? Yes - for example, on the Seller's Residency Certification/Exemption form, there are 16 listed exemptions. and on the Realty Transfer Fee form there are 18 listed exemptions.

What else should I know? Commercial, industrial and farm properties are subject to additional requirements. Although not a title issue, there is a Bulk Sales law that impacts all income producing properties, placing the burden on the buyer to request the State conduct an audit to ensure there are no taxes due from the seller. If not done as per statute, and it is determined post closing that taxes were due from the seller, it becomes the buyer's responsibility to pay the delinquent tax.

As a point of reference and plug for an ALTA resource, the ALTA TIRS State Compliance Guide contains a section on state and county transfer taxes and recording fees.  I find it a consistently helpful resource when researching multistate compliance issues.

Jefferson (Jeff) E. Howeth

SVP & General Counsel 

AmTrust Title Insurance Company

C: 972.365.6855

O: 214.360.8410

[email protected]

4455 LBJ Freeway, Suite 800

Dallas, TX 75244

www.amtrusttitlegroup.com

We don't really have transfer taxes or stamps in Indiana. Our local Auditor charges $30 for a transfer with consideration, and $10 for a transfer without consideration. Some of the other Auditor's charge $10 per parcel number being transferred. We have to send with our recording. The Auditor check must be separate from the Recorder check.

We have Documentary Stamps/Transfer Tax in Florida.  It is $0.70 per $100, in every County except Miami Dade County, where it is $0.60 per $100.  Miami Dade also has Surtax on any properties other than a Residential property.  It is calculated at $0.35 per $100.

For Ohio:
Due at the time of recording
Transfer tax can vary per county - most are between $2 - $4/$1,000; statewide transfer fee is $0.50/parcel
If recording in person, via check to county auditor; if e-filing, via the e-file system to county auditor
Yes, see this form: https://tax.ohio.gov/static/forms/real_property/dte_dte100ex.pdf

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Andrew Gaunter
Administrator
Network Land Title Agency
Elyria, OH
+1 (440) 322-5300
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New Hampshire - transfer tax statute is NH RSA 78-B and Department Of Revenue Rule 800

Cheryl:

I may be a bit late to the party, but the American Bar Association has a paper on transfer taxes across the US.  I thought you might want to have the references to all 35 such taxes. This comes from an article entitled:  The Legal History, Incongruous Variations, and Outer reaches of the Real Estate Transfer Tax by Charles Szypszak:

The statutes governing a real estate transfer tax appear in the state codes in multiple sections describing its application, rates, any supplemental taxes, exceptions, penalties, procedures, and any local options. The following are the core statutes describing the basic nature of the tax in the states that have it. Ala. Code § 40-22-1; Ark. Code Ann. § 26-60-105; Cal. Rev. & Tax Code § 11911 (Deering); Colo. Rev. Stat. Ann. § 39-13-102; Conn. Gen. Stat. Ann. § 12-494; Del. Code Ann. tit. 30, § 5402; D.C. Code Ann. § 47-903; Fla. Stat. Ann. § 201.02; Ga. Code Ann. § 48-6-1; Haw. Rev. Stat. Ann. § 247-2; 35 Ill. Comp. Stat. Ann. § 200/3110; Iowa Code § 428A.1; Ken. Rev. Stat. Ann. § 142.050; Me. Stat. tit. 36, § 4641-A; Md. Code Ann. Tax-Prop. § 12-103; Mass. Ann. Laws ch. 64D, § 1; Mich. Comp. Laws Serv. § 207.525; Minn. Stat. Ann. § 287.21; Neb. Rev. Stat. § 76-901; Nev. Rev. Stat. § 375.020; N.H. Rev. Stat. Ann. § 78-B:1; N.J. Stat. Ann. § 46:15-7; N.Y. Tax Law §§ 1402, 1402-A; N.C. Gen. Stat. § 105-228.30; Ohio Rev. Code Ann. § 322.02; Okla. Stat. Ann. tit. 68, § 3201; 72 PA. Cons. Stat. § 8102-C; 44 R.I. Gen. Laws Ann § 44-25-1; S.C. Code Ann. § 12-24-10; S.D. Codified Laws § 43-4-21; Tenn. Code Ann. § 67-4-409(a); Vt. Stat. Ann. tit. 32, § 9602; Va. Code Ann. § 58.1-801; Wash. Admin. Code § 458-61A-1001; W. Va. Code § 11-22-2; Wis. Stat. § 77.22. The states without a state-wide real estate transfer tax are Alaska, Arizona, Idaho, Indiana, Kansas, Louisiana, Mississippi, Missouri, Montana, New Mexico, North Dakota, Oregon, Texas, Utah, and Wyoming.

Not late to the game at all Marshal. Thank you very much!

And thank  you to everyone else as well. This is all been very helpful.