Property tax, transfer tax and closing costs by state
What each state charges when a home changes hands, who customarily pays, how often it reassesses and what it exempts. Every figure links its statute or official source.
Reviewed October 15, 2026.
| State | Transfer tax | Who customarily pays | Calculator |
|---|---|---|---|
| Alabama | Deed tax of $0.50 per $500 of value, or fraction thereof. A separate mortgage tax of $0.15 per $100 applies to the mortgage. | Seller customarily pays the deed tax. Buyer customarily pays the mortgage tax. | Work it out |
| Alaska | No state real estate transfer tax. Recording fees apply per document. | Not stated | No statewide transfer tax |
| Arizona | No real estate transfer tax. A flat $2 affidavit of property value fee is paid at recording. | Not stated | No statewide transfer tax |
| Arkansas | Real property transfer tax of $3.30 per $1,000 of consideration, or fraction thereof, on transfers over $100. | Not stated | Work it out |
| California | County documentary transfer tax of $0.55 per $500 of value ($1.10 per $1,000). Charter cities may levy their own in addition. | Custom varies by county. The seller commonly pays the county tax in Southern California and the buyer in parts of Northern California. City taxes are often split. | Work it out |
| Colorado | State documentary fee of $0.01 per $100 of consideration over $500. No state transfer tax may be added. | Buyer customarily pays the documentary fee. | Work it out |
| Connecticut | State conveyance tax on residential property of 0.75% up to $800,000, 1.25% on the part from $800,000 to $2,500,000 and 2.25% above that, plus a municipal conveyance tax of 0.25% (0.5% in eligible municipalities). | Seller pays by statute. | Work it out |
| Delaware | Realty transfer tax of 4% of consideration in total: 2.5% state plus 1.5% county or municipal where levied, or 3% state where no local tax applies. A first-time home buyer’s share is reduced by 0.5% of the lesser of the value or $400,000, so by at most $2,000. | Customarily split equally between buyer and seller unless the contract says otherwise. The first-time buyer reduction applies to the buyer’s share only. | Work it out |
| District of Columbia | Deed recordation tax of 1.1% (1.45% over $400,000) paid by the buyer, and deed transfer tax of 1.1% (1.45% over $400,000) paid by the seller. | Buyer pays the recordation tax and seller pays the transfer tax by custom and statute. | Work it out |
| Florida | Documentary stamp tax on the deed of $0.70 per $100 of consideration ($0.60 in Miami-Dade for single-family, plus a $0.45 surtax on other property). On a mortgage, $0.35 per $100 of the note plus a 0.2% nonrecurring intangible tax. | Seller customarily pays the deed stamps. Buyer customarily pays the note stamps and intangible tax. | Work it out |
| Georgia | Real estate transfer tax of $1.00 for the first $1,000 and $0.10 for each additional $100 or fraction thereof. An intangible recording tax of $1.50 per $500 applies to the mortgage. | Seller customarily pays the transfer tax. Buyer customarily pays the intangible tax. | Work it out |
| Hawaii | Conveyance tax of $0.10 per $100 under $600,000 rising through tiers to $1.00 per $100 at $10 million and over for a buyer who will claim a homeowner exemption, and $0.15 to $1.25 per $100 otherwise. | Seller pays by statute. | Work it out |
| Idaho | No real estate transfer tax. | Not stated | No statewide transfer tax |
| Illinois | State real estate transfer tax of $0.50 per $500 of value ($1 per $1,000) plus a county tax of $0.25 per $500. | Seller is primarily liable for the state and county tax by statute and custom. | Work it out |
| Indiana | No real estate transfer tax. A sales disclosure form filing fee of $20 applies. | Not stated | No statewide transfer tax |
| Iowa | Real estate transfer tax of $0.80 per $500 of consideration over the first $500. | Seller pays by statute. | Work it out |
| Kansas | No real estate transfer tax. The mortgage registration fee was repealed in 2019. | Not stated | No statewide transfer tax |
| Kentucky | Real estate transfer tax of $0.50 per $500 of value or fraction thereof. | Seller (grantor) pays by statute. | Work it out |
| Louisiana | No state or local real estate transfer tax. The state constitution bars new ones since 2011. Orleans Parish keeps a flat documentary transaction tax. | Not stated | No statewide transfer tax |
| Maine | Real estate transfer tax of $2.20 per $500 of value or fraction thereof ($4.40 per $1,000), imposed half on the buyer and half on the seller. | Split equally between buyer and seller by statute. | Work it out |
| Maryland | State transfer tax of 0.5% of consideration (0.25% for a first-time Maryland homebuyer, paid entirely by the seller), plus county transfer taxes of up to 1.5% in most counties and recordation taxes of roughly $2.50 to $7 per $500, both varying by county. | Customarily split equally between buyer and seller. For a first-time Maryland homebuyer the seller pays the whole state transfer tax by statute. | Work it out |
| Massachusetts | Deeds excise of $2.28 per $500 of consideration ($4.56 per $1,000). Barnstable County charges $3.06 per $500. | Seller pays. | Work it out |
| Michigan | State real estate transfer tax of $3.75 per $500 (0.75%) plus county transfer tax of $0.55 per $500 (0.11%), 0.86% combined. | Seller pays by statute. | Work it out |
| Minnesota | State deed tax of 0.33% of consideration (0.34% in Hennepin and Ramsey counties). Mortgage registry tax of 0.23% of the mortgage (0.24% in Hennepin and Ramsey). | Seller customarily pays the deed tax. Buyer customarily pays the mortgage registry tax. | Work it out |
| Mississippi | No real estate transfer tax. | Not stated | No statewide transfer tax |
| Missouri | No real estate transfer tax. The state constitution prohibits one. | Not stated | No statewide transfer tax |
| Montana | No real estate transfer tax. A realty transfer certificate is filed with each deed. | Not stated | No statewide transfer tax |
| Nebraska | Documentary stamp tax of $2.25 per $1,000 of value. | Seller (grantor) pays by statute. | Work it out |
| Nevada | Real property transfer tax of $1.95 per $500 of value statewide, $2.55 per $500 in Clark County and $2.05 per $500 in Washoe and Churchill counties. | Buyer and seller are jointly liable by statute. Seller customarily pays. | Work it out |
| New Hampshire | Real estate transfer tax of $0.75 per $100 of consideration, or fraction thereof, imposed on the buyer and the same on the seller, $1.50 per $100 in total, with a $20 minimum on each side. | Split equally between buyer and seller by statute. | Work it out |
| New Jersey | Realty transfer fee paid by the seller, per $500 of consideration, on two schedules. Up to $350,000: $2.00 on the first $150,000, $3.35 from $150,000 to $200,000 and $3.90 from $200,000 to $350,000. Over $350,000: $2.90 on the first $150,000, $4.25 to $200,000, $4.80 to $550,000, $5.30 to $850,000, $5.80 to $1,000,000 and $6.05 above that. A graduated percent fee on the whole price applies over $1 million: 1% to $2 million, 2% to $2.5 million, 2.5% to $3 million, 3% to $3.5 million and 3.5% above. Seniors, blind and disabled sellers and low and moderate income housing pay reduced rates. | Seller pays the realty transfer fee and, for sales after July 10, 2025, the graduated percent fee over $1 million. | Work it out |
| New Mexico | No real estate transfer tax. | Not stated | No statewide transfer tax |
| New York | State real estate transfer tax of $2 per $500 of consideration (0.4%), plus 0.25% on residential sales of $3 million or more in New York City. Mansion tax of 1% paid by the buyer on residences of $1 million or more, graduated up to 3.9% in New York City. | Seller pays the transfer tax by statute. Buyer pays the mansion tax. | Work it out |
| North Carolina | Excise tax on conveyances of $1 per $500 of consideration or fraction thereof. | Seller pays by statute. | Work it out |
| North Dakota | No real estate transfer tax. | Not stated | No statewide transfer tax |
| Ohio | Mandatory state conveyance fee of $1 per $1,000 plus a permissive county fee of up to $3 per $1,000, for a total of $1 to $4 per $1,000. | Seller (grantor) pays by statute. | Work it out |
| Oklahoma | Documentary stamp tax of $0.75 per $500 of consideration or fraction thereof. | Seller customarily pays. | Work it out |
| Oregon | No state real estate transfer tax, and the state constitution bars new local ones. Washington County keeps a $1 per $1,000 transfer tax from before the ban. | Not stated | No statewide transfer tax |
| Pennsylvania | State realty transfer tax of 1% plus local taxes of usually 1% (0.5% municipality and 0.5% school district), with higher local rates in some places: Philadelphia 3.278% local, Pittsburgh 4% local. | Customarily split equally between buyer and seller. | Work it out |
| Rhode Island | Real estate conveyance tax of $3.75 per $500 of consideration, or fraction thereof, on the whole price since October 1, 2025, plus a second tier of $3.75 per $500 on the part of a residential price over $824,000 (the 2026 threshold, adjusted yearly for inflation). | Seller pays by statute. | Work it out |
| South Carolina | Deed recording fee of $1.85 per $500 of value ($1.30 state and $0.55 county). | Seller (grantor) pays by statute. | Work it out |
| South Dakota | Real estate transfer fee of $0.50 per $500 of value or fraction thereof. | Seller (grantor) pays by statute. | Work it out |
| Tennessee | Realty transfer tax of $0.37 per $100 of consideration. Mortgage tax of $0.115 per $100 of indebtedness over $2,000. | Buyer customarily pays both recordation taxes. | Work it out |
| Texas | No real estate transfer tax. The state constitution prohibits one. | Not stated | No statewide transfer tax |
| Utah | No real estate transfer tax. | Not stated | No statewide transfer tax |
| Vermont | Property transfer tax of 1.25% of value plus a clean water surcharge of 0.22%, 1.47% in total, on most transfers. For a principal residence, 0.5% on the first $200,000 and 1.47% above it. A non-principal residence fit for year-round use that is not a long-term rental pays 3.4% plus the surcharge. | Buyer pays by statute. | Work it out |
| Virginia | State recordation tax of $0.25 per $100 of consideration paid by the buyer, plus a local recordation tax of one third of the state amount. Grantor tax of $0.50 per $500 paid by the seller, plus a regional congestion relief fee of $0.10 per $100 in Northern Virginia and Hampton Roads. | Buyer pays the recordation taxes. Seller pays the grantor tax and the regional fee. | Work it out |
| Washington | State real estate excise tax graduated at 1.1% up to $525,000, 1.28% to $1,525,000, 2.75% to $3,025,000 and 3% above (thresholds for 2023 through 2026), plus a local tax, usually 0.5% and higher in some counties. | Seller pays by statute. | Work it out |
| West Virginia | State excise tax of $1.10 per $500 of value plus a county tax of $0.55 per $500, which counties may double to $1.10, for $1.65 to $2.20 per $500 in total. | Seller (grantor) pays by statute. | Work it out |
| Wisconsin | Real estate transfer fee of $0.30 per $100 of value or fraction thereof ($3 per $1,000, 0.3%). | Seller (grantor) pays by statute. | Work it out |
| Wyoming | No real estate transfer tax. | Not stated | No statewide transfer tax |
Typical property tax in the United States
- Median real-estate tax paid
- $3,119 a year
- Per month
- $260
- Median owner-occupied home value
- $332,700
- Effective rate they imply
- 0.94%
Census American Community Survey five-year file, 2020-2024, tables B25103 and B25077, owner-occupied homes. The median bill rose 26% against the 2015-2019 file. An estimate for a typical home, not yours. Your bill depends on the parcel, its exemptions and the next reassessment.
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