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Wisconsin DescriptionRate (%)N/A
0.09750.1275F$1.50 per $100 of consideration split equally between buyer and sellerD0.4% basic tax plus an additional 1.0% on residences over $1 million0State Deed Transfer and Mortgage Tax Rates, 2006DEED TRANSFER TAXESMORTGAGE TAXES$2.00 per deed or contract
1.5 or 2.00.10, 0.20, or 0.300.5% of consideration for the interest in real property; an additional 0.25% of consideration for the interest in real property conveyed; other rates apply for commercial transfers12.20% of total consideration or fair market value%$0.50 per each $500 of property value($0.50 per each $500 of property conveyed8$3.30 per each $1,000 of consideration in excess of $100TLocal taxes only (maximum of $0.55 per each $500 of consideration in excess of $100)6$0.01 per each $100 of consideration in excess of $500`$1.00 for the first $1,000 of consideration plus $0.10 per each $100 of additional considerationV$0.10 per each $100 of consideration (property value of less than $600,000) OR $0.20 per each $100 of consideration (property value of at least $600,000, but less than $1 million) OR $0.30 per each $100 of consideration (property value of $1 million or more); alternate rates apply for individuals who are ineligible for a homestead exemption;$0.80 per each $500 of the property value in excess of $500E0.26% per each $100 of the debt or obligation secured by the mortgage>$0.50 per each $500 of the property value conveyed in the deed!Variable depending on local ratesZ$2.20 per each $500 of property value conveyed  split equally between grantor and grantee0.5% of consideration paid for realty (additional local deed recordation taxes ranging from $2.20$5.00 per each $500 of value and local transfer taxes ranging up to 1.5% of consideration paid)$$1.65 for each $500 of considerationv$0.23 per each $100 of the principal debt or the portion of the debt secured by any recorded mortgage of real property3$2.25 per each $1,000 of property value transferred$2.00 per each $500 of consideration; an additional 1% tax is imposed on transfers of a personal residence of more than $1 million?$1.00 per each $100 of the principal debt or obligation secured"$1 per each $500 of consideration @Local taxes only (range from $0.10$0.40 per each $100 of value)$$0.75 per each $500 of consideration0.10, 0.08, 0.06, 0.04, or 0.02$$2.00 per each $500 of considerationb$1.85 per each $500 of value with $0.55 per each $500 of consideration retained at the local level%$0.50 per each $500 of consideration $$0.37 per each $100 of considerationX$0.115 per each $100 of the amount secured in excess of $2,000; maximum tax of $500,000.]1.25% of the value of the property transferred; lower rates apply for certain homes and farmsb$0.25 per each $100 of conveyance plus $0.50 per each $500 of consideration for transfer or realty:1.28% of the selling price plus a local tax of 0.25%0.50%f$1.10 per each $500 of consideration plus local taxes of $0.55 or $1.10 per each $500 of consideration%$0.30 per each $100 of property value2.0% of the property value (unless a local tax of 1.5% is imposed, upon which the state rate will decrease to a maximum of 1.5%) on transfers in excess of $100; 1.0% on contracts for improvements to realty in excess of $10,000<Four transfer fees total: a basic fee of $1.25 (state) and $0.50 (local) per each $500 of consideration; three additional fees totaling from $0.25$4.30 per $500 of consideration; a fifth fee of 1% is imposed on buyers for an entire consideration in excess of $1 million for certain residential and farmland property0$0.15 per each $100 of the actual property valuev$0.70 per each $100 of consideration except in MiamiDade county where the tax is $0.60 per each $100 of consideration$$0.35 per each $100 of consideration$4.56 per each $1,000 of the sales price (except in Barnstable county where the tax is $3.42 per each $1,000 of the sales price)y$3.75 per each $500 of property value being transferred (plus local taxes of $0.55$0.75 per each $500 of property value)_$1.95$2.55 per each $500 of consideration depending on the population of the respective county$0.10 per each $100 of the principal debt (mortgage life of 5 years of more) OR $0.08 per each $100 (mortgage life of at least 4 years, but less than 5 years) OR $0.06 per each $100 (mortgage life of at least 3 years, but less than 4 years) OR $0.04 per each $100 (mortgage life of at least 2 years, but less than 3 years) OR $0.02 per each $100 (mortgage life of at least 1 year, but less than 2 years)U1.0% of consideration or the fair market value with local transfer taxes of 1.0%3.0%VFederation of Tax Administrators (http://ww.taxadmin.org/fta/rate/Realtytransfer.html)CCH Tax Research NetWorkLNote: States that are shaded in grey do not levy real estate transfer taxes Sources:
%1.21% maximum if less than $1 million1.33%
maximum0.44%
maximum
4.0%
maximum0.90%
maximum0.75%
totalTax DescriptionTransfer Fee RateAlabamaDeeds $0.50/$500Mortgages $0.15/$100None$2 fee per deed or contractFlat fee$3.30/$1,0001Local option transfer tax $.55/$500 for counties.lThe city tax rate is half of the county rate and the city tax is allowed as a credit against the county tax.Transfer tax $.01/$100VState residential transfer tax has two tiers of either 0.75% or 1.25%, based on value.Nonresidential is 1.25%.*Municipal transfer tax from 0.11% to 0.36%C0.75% up to $800K and 1.25% of value over $800K; plus municipal taxe2% tax on value of property unless there is also a local transfer tax; then the maximum rate is 1.5%. 1.5%  2%)1% for construction projects over $10,000District of Columbia$5 surcharge per documentConveyance of realty $0.70/$100 ($0.60 in MiamiDade County plus a $0.45 surtax on documents transferring anything other than a singlefamily residence)Mortgage tax $0.35/100 $.10/$1007Transfer tax $0.10 to $1/$100, based on property value.@$0.15 to $1.25/$100 without homeowner exemption, based on value. 0.1%1.0%0.15%1.25%State $0.50/$500County  $0.25/$500Chicago  $5.25/$500Transfer tax $0.80/$500Mortgage fee $0.26/$100Transfer tax $0.50/$500 LouisianaTransfer tax $2.20/$500Maryland1Transfer tax 0.5% (or 0.25% for 1st time buyers)$County transfer tax varies by county Recordation tax varies by countyVaries5Transfer tax $4.56/$1,000 ($2 / $500 plus 14% surtax)MBarnstable County transfer tax $3.42 / $1,000 ($1.50 / $500 plus 14 % surtax)Also $10$20 document feeState  $3.75/$500ECounty  $0.55/$500  $.75/$500 depending on +/ 2 million population
0.11%  0.15%Deed tax of $1.65/$500Mortgage registry tax $.23/100MontanaNebraskaTransfer tax $2.25/$1,000*$0.65/$500 up to 700,000 county population($1.25/$500over 700,000 county population,Counties may impose an additional $0.10/$500*County tax regardless of size $1.30 / $500.$20 minimum tax on transfers of $4,000 or lessHTransfer tax: Varies based on price and tax status (seniors, disability)(Homes over $1 million add $5/$500 surtax,Commercial sales over $1 million have 1% fee!County: up to 0.1% additional tax0.4%  1.21%, based on valueoRealty transfer state  $2/$500 up to $1 million; 1% additional over $1 million and some counties may levy more'Mortgage recording taxstate $1.00/$100!Mortgage NY City $1.00$1.75/$100BRealty transfer NY City 1% to 2.625<% based on +/ $550K home valueFThere are many other local option taxes with rates varying by locality?0.4% or 1.4% over $1 million, possibly more depending on county1% to 1.75%1% to 2.625%Transfer tax $1/$500&Local option to increase by up to 0.4%Transfer tax $0.10/100Plus local option $0.30/100Deed stamp tax $0.75/$500EMortgage registration tax $0.02$0.10/$100, based on term of mortgage
0.02%0.1%Documentary stamp tax 1%County rates widely vary Realty conveyance tax $2.00/$500Deed recording fee $1.85/$500($1.30 state, $0.55 county) $.50/$500Transfer tax $0.37/$100Mortgage tax $0.115 /$100Property transfer tax 1.25%Unless property is owneroccupied, in which case, tax is 0.5% on the first $100,000 of value and 1.25% over $100,000. Qualified farms  0.5%AMortgage tax $0.25/$100 up to $10 million value; more thereafter.9Local option for onethird more of state recordation tax.$20 fee on every deed collectedNorthern Virginia Transportation Authority and the Hampton Roads Transportation Authority are authorized to impose a local realty grantor's fee of $0.40 per $100.mReal property sale excise tax 1.28% of sales price plus local option tax, currently ranging from 0.25%0.75%. WisconsinTransfer tax $.30/$1000.4% (0.1% plus 0.3% local)01.28%; 1.53% to 2.03% combined with local optionPTransfer tax $1.65/$500 ($1.10 state, $0.55 county) Local option for $.55 more. $20 flat fee on all transfers."(or marginal rates based on value)CPlus capital gains tax on land sales, based on length of ownership.0State Deed Transfer and Mortgage Tax Rates, 2012vSource: "Real Estate Transfer Taxes," NCSL. http://www.ncsl.org/issuesresearch/budget/realestatetransfertaxes.aspx3Transfer tax $0.75/$100 paid by buyer and by sellerITransfer tax 1.1% on residential below $400,000; 1.45% all other property\Mortgage recordation tax 1.1% for residential values up to $400,000 1.45% on everything else1.1% 1.45%<e<c<==}=?>=>?5B3E G J+N)QqRoSTV?W=/XLYJZJ\$i]Cq^K`bccB
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