{
  "name": "Real estate transfer tax by U.S. state, 2026",
  "url": "https://brokerandagent.com/research/transfer-tax-by-state",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Broker & Agent Solutions, “Real estate transfer tax by U.S. state, 2026”, https://brokerandagent.com/research/transfer-tax-by-state",
  "published": "2026-09-30",
  "modified": "2026-10-01",
  "notes": [
    "Amounts are in U.S. dollars, worked out on a $400,000 sale (and 20% down for the buyer's taxes) and on each state's median home value.",
    "State-level taxes only, except where a row names a typical local tax or county rules. Exemptions (first-time buyers, transfers between relatives and the like) are not applied.",
    "Rates are percents of the price. Brackets marked wholePrice apply their rate to the whole price; otherwise each rate applies only to the part of the price inside its bracket.",
    "Median home values: U.S. Census Bureau, American Community Survey 2024 1-year estimates, table B25077."
  ],
  "upcomingChanges": [
    {
      "state": "WA",
      "date": "2027-01-01",
      "what": "Washington’s real estate excise tax brackets move up: 1.1% to $551,000, 1.28% to $1,551,000, 2.75% to $3,051,000 and 3% above. The calculators already use the new brackets for closings on or after January 1, 2027.",
      "status": "built-in",
      "source": "https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax"
    },
    {
      "state": "MD",
      "date": "2026-12-31",
      "what": "Maryland counties set their recordation and transfer tax rates for each fiscal year from July 1. The rates here are the fiscal 2026 rates; fiscal 2027 rates are being checked.",
      "status": "review",
      "source": "https://dls.maryland.gov/"
    },
    {
      "state": "US",
      "date": "2026-12-31",
      "what": "FHFA sets the 2027 conforming loan limit in late November. FHA’s higher yearly premium starts above it, so update BUYER_LOAN_FACTS.fhaAnnual.bigLoan (packages/shared/src/buyer-costs.ts) from $832,750.",
      "status": "review",
      "source": "https://www.fhfa.gov/data/conforming-loan-limit",
      "internal": true
    },
    {
      "state": "NE",
      "date": "2032-01-01",
      "what": "Nebraska’s documentary stamp tax returns to $2.32 per $1,000 (from $3.32) when the 2026 increase sunsets.",
      "status": "scheduled",
      "source": "https://revenue.nebraska.gov/PAD/documentary-stamp-tax/documentary-stamp-tax-rate-history"
    }
  ],
  "states": [
    {
      "code": "AL",
      "name": "Alabama",
      "hasTransferTax": true,
      "taxName": "Deed tax",
      "rate": "0.1% of the price",
      "usuallyPaidBy": "Varies",
      "localTaxes": false,
      "totalOnBase": 400,
      "sellerOnBase": 400,
      "buyerOnBase": 880,
      "buyerOwnTaxes": [
        "mortgage recording tax"
      ],
      "ownerTitlePaidBy": "Varies",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 233300,
      "totalOnMedian": 233,
      "verified": "2026-09-30",
      "sources": [
        "https://www.revenue.alabama.gov/tax-types/recordation-tax/",
        "https://codes.findlaw.com/al/title-40-revenue-and-taxation/al-code-sect-40-22-1/",
        "https://alpja.org/wp-content/uploads/2022/07/RECORDING-DOCUMENTS-tax-collection-and-other-issues.pdf",
        "https://www.revenue.alabama.gov/faqs/when-are-my-property-taxes-due/",
        "https://mobilecopropertytax.com/general-questions/"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.1
            }
          ],
          "customaryPayer": "varies",
          "label": "deed tax"
        },
        "buyerTaxes": [
          {
            "name": "mortgage recording tax",
            "base": "loan",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 0.15
              }
            ],
            "wholePrice": true
          }
        ],
        "ownerTitle": {
          "customaryPayer": "varies"
        },
        "counties": []
      }
    },
    {
      "code": "AK",
      "name": "Alaska",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Varies by county",
      "countyRules": [],
      "medianValue": 376500,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://dnr.alaska.gov/ssd/recoff/Fees",
        "https://www.muni.org/departments/finance/treasury/proptax/pages/realestatepropertytaxes.aspx"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "hasTransferTax": false,
      "taxName": "Affidavit fee",
      "rate": "A flat $2",
      "usuallyPaidBy": "Varies",
      "localTaxes": false,
      "totalOnBase": 2,
      "sellerOnBase": 2,
      "buyerOnBase": 2,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 426000,
      "totalOnMedian": 2,
      "verified": "2026-09-30",
      "sources": [
        "https://www.azleg.gov/ars/11/01132.htm",
        "https://www.azleg.gov/const/9/24.htm",
        "https://www.azleg.gov/ars/11/01133.htm",
        "https://www.azleg.gov/ars/42/18052.htm"
      ],
      "rules": {
        "transferTax": {
          "kind": "fixedFee",
          "fixedFee": 2,
          "customaryPayer": "varies",
          "label": "affidavit fee"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "hasTransferTax": true,
      "taxName": "Real property transfer tax",
      "rate": "0.33% of the price",
      "usuallyPaidBy": "Split",
      "localTaxes": false,
      "totalOnBase": 1320,
      "sellerOnBase": 660,
      "buyerOnBase": 660,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Varies",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 215600,
      "totalOnMedian": 711,
      "verified": "2026-09-30",
      "sources": [
        "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/miscellaneous-tax/arkansas-miscellaneous-tax-laws/real-property-transfer/",
        "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-60-105/",
        "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-60-106/",
        "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-60-107/",
        "https://www.dfa.arkansas.gov/wp-content/uploads/realestatecertificate_1.pdf",
        "https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-35-501/"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.33
            }
          ],
          "customaryPayer": "split",
          "label": "real property transfer tax"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "varies"
        },
        "counties": []
      }
    },
    {
      "code": "CA",
      "name": "California",
      "hasTransferTax": true,
      "taxName": "Documentary transfer tax",
      "rate": "0.11% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 440,
      "sellerOnBase": 440,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Varies",
      "attorneyCloses": false,
      "propertyTax": "Varies by county",
      "countyRules": [
        "City of Los Angeles",
        "San Francisco",
        "Oakland",
        "Berkeley"
      ],
      "medianValue": 759500,
      "totalOnMedian": 835,
      "verified": "2026-09-30",
      "sources": [
        "https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-11911/",
        "https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-11931/",
        "https://www.lavote.gov/home/recorder/property-document-recording/documentary-transfer-taxes/general-info",
        "https://finance.lacity.gov/faq/real-property-transfer-tax-and-measure-ula-faq",
        "https://www.sf.gov/transfer-tax",
        "https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-2617/",
        "https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-2618/",
        "https://finance.lacity.gov/faq/real-property-transfer-tax-and-measure-ula-faq",
        "https://www.sf.gov/transfer-tax",
        "https://auditor.alamedacountyca.gov/clerk-recorder-real-property-tax/"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.11
            }
          ],
          "customaryPayer": "seller",
          "label": "documentary transfer tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "varies"
        },
        "counties": [
          {
            "name": "City of Los Angeles",
            "label": "City of Los Angeles",
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.11
                }
              ],
              "customaryPayer": "seller",
              "label": "documentary transfer tax",
              "extra": [
                {
                  "name": "the city’s 0.45% tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.45
                    }
                  ]
                },
                {
                  "name": "Measure ULA (4% over $5.4 million, 5.5% from $10.9 million)",
                  "brackets": [
                    {
                      "upTo": 5400000,
                      "ratePct": 0
                    },
                    {
                      "upTo": 10899999.99,
                      "ratePct": 4
                    },
                    {
                      "upTo": null,
                      "ratePct": 5.5
                    }
                  ],
                  "wholePrice": true
                }
              ]
            }
          },
          {
            "name": "San Francisco",
            "label": "San Francisco",
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": 250000,
                  "ratePct": 0.5
                },
                {
                  "upTo": 999999.99,
                  "ratePct": 0.68
                },
                {
                  "upTo": 4999999.99,
                  "ratePct": 0.75
                },
                {
                  "upTo": 9999999.99,
                  "ratePct": 2.25
                },
                {
                  "upTo": 24999999.99,
                  "ratePct": 5.5
                },
                {
                  "upTo": null,
                  "ratePct": 6
                }
              ],
              "wholePrice": true,
              "customaryPayer": "seller",
              "label": "transfer tax"
            }
          },
          {
            "name": "Oakland",
            "label": "Oakland",
            "buyerTaxes": [
              {
                "name": "Oakland’s city transfer tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": 300000,
                    "ratePct": 1
                  },
                  {
                    "upTo": 2000000,
                    "ratePct": 1.5
                  },
                  {
                    "upTo": 5000000,
                    "ratePct": 1.75
                  },
                  {
                    "upTo": null,
                    "ratePct": 2.5
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ]
          },
          {
            "name": "Berkeley",
            "label": "Berkeley",
            "buyerTaxes": [
              {
                "name": "Berkeley’s city transfer tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": 1700000,
                    "ratePct": 1.5
                  },
                  {
                    "upTo": null,
                    "ratePct": 2.5
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ]
          }
        ]
      }
    },
    {
      "code": "CO",
      "name": "Colorado",
      "hasTransferTax": true,
      "taxName": "Documentary fee",
      "rate": "0.01% of the price",
      "usuallyPaidBy": "Buyer",
      "localTaxes": true,
      "totalOnBase": 40,
      "sellerOnBase": 0,
      "buyerOnBase": 40,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 574600,
      "totalOnMedian": 57,
      "verified": "2026-09-30",
      "sources": [
        "https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-13-102/",
        "https://codes.findlaw.com/co/title-39-taxation/co-rev-st-sect-39-10-104-5/",
        "https://dre.colorado.gov/real-estate-broker-contracts-and-forms",
        "https://dre.colorado.gov/sites/dre/files/documents/Contract%20to%20Buy%20and%20Sell%20Real%20Estate%20%28Residential%29%20V2%20%28fillable%29_for%20use%20on%20or%20after%20January%201%2C%202026.pdf"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.01
            }
          ],
          "customaryPayer": "buyer",
          "label": "documentary fee",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "hasTransferTax": true,
      "taxName": "Conveyance tax",
      "rate": "1% to 2.5%, by price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 4000,
      "sellerOnBase": 4000,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Varies by county",
      "countyRules": [],
      "medianValue": 396900,
      "totalOnMedian": 3969,
      "verified": "2026-09-30",
      "sources": [
        "https://www.cga.ct.gov/current/pub/chap_223.htm",
        "https://www.cga.ct.gov/2025/pub/chap_223.htm",
        "https://www.cga.ct.gov/2020/rpt/pdf/2020-R-0020.pdf",
        "https://www.cga.ct.gov/olr/Documents/year/AA/2026AA-0076_2026%20Acts%20Affecting%20Taxes.pdf",
        "https://www.cga.ct.gov/olr/Documents/year/AA/2025AA-0093_2025%20Acts%20Affecting%20Taxes.pdf",
        "https://www.cga.ct.gov/olr/Documents/year/AA/2024AA-0086_2024%20Acts%20Affecting%20Taxes.pdf",
        "https://www.cga.ct.gov/current/pub/chap_700a.htm",
        "https://www.cga.ct.gov/current/pub/chap_204.htm"
      ],
      "rules": {
        "transferTax": {
          "kind": "graduated",
          "brackets": [
            {
              "upTo": 800000,
              "ratePct": 1
            },
            {
              "upTo": 2500000,
              "ratePct": 1.5
            },
            {
              "upTo": null,
              "ratePct": 2.5
            }
          ],
          "customaryPayer": "seller",
          "label": "conveyance tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "DE",
      "name": "Delaware",
      "hasTransferTax": true,
      "taxName": "Realty transfer tax",
      "rate": "4% of the price",
      "usuallyPaidBy": "Split",
      "localTaxes": true,
      "totalOnBase": 16000,
      "sellerOnBase": 8000,
      "buyerOnBase": 8000,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Paid ahead (in advance)",
      "countyRules": [],
      "medianValue": 371600,
      "totalOnMedian": 14864,
      "verified": "2026-09-30",
      "sources": [
        "https://delcode.delaware.gov/title30/c054/sc01/index.html",
        "https://delcode.delaware.gov/title9/c081/sc01/index.html",
        "https://sussexcountyde.gov/due-dates-property-taxes"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 4
            }
          ],
          "customaryPayer": "split",
          "label": "realty transfer tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "hasTransferTax": true,
      "taxName": "Deed transfer tax",
      "rate": "1.1% to 1.45%, by price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 5800,
      "sellerOnBase": 5800,
      "buyerOnBase": 5800,
      "buyerOwnTaxes": [
        "deed recordation tax"
      ],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 733400,
      "totalOnMedian": 10634,
      "verified": "2026-09-30",
      "sources": [
        "https://code.dccouncil.gov/us/dc/council/code/sections/47-903",
        "https://code.dccouncil.gov/us/dc/council/code/sections/42-1103",
        "https://otr.cfo.dc.gov/page/real-property-tax-bill-due-dates-and-delayed-tax-bills",
        "https://otr.cfo.dc.gov/page/rod-faqs",
        "https://code.dccouncil.gov/us/dc/council/code/sections/42-1102",
        "https://code.dccouncil.gov/us/dc/council/code/sections/42-1101"
      ],
      "rules": {
        "transferTax": {
          "kind": "graduated",
          "brackets": [
            {
              "upTo": 399999.99,
              "ratePct": 1.1
            },
            {
              "upTo": null,
              "ratePct": 1.45
            }
          ],
          "wholePrice": true,
          "customaryPayer": "seller",
          "label": "deed transfer tax"
        },
        "buyerTaxes": [
          {
            "name": "deed recordation tax",
            "base": "price",
            "brackets": [
              {
                "upTo": 399999.99,
                "ratePct": 1.1
              },
              {
                "upTo": null,
                "ratePct": 1.45
              }
            ],
            "wholePrice": true
          }
        ],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "FL",
      "name": "Florida",
      "hasTransferTax": true,
      "taxName": "Documentary stamp tax",
      "rate": "0.7% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 2800,
      "sellerOnBase": 2800,
      "buyerOnBase": 1760,
      "buyerOwnTaxes": [
        "documentary stamps on the note",
        "intangible tax on the mortgage"
      ],
      "ownerTitlePaidBy": "Varies by county",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [
        "Broward County",
        "Charlotte County",
        "Collier County",
        "Duval County",
        "Hillsborough County",
        "Lee County",
        "Manatee County",
        "Miami-Dade County",
        "Orange County",
        "Palm Beach County",
        "Pinellas County",
        "Sarasota County"
      ],
      "medianValue": 396900,
      "totalOnMedian": 2778,
      "verified": "2026-09-30",
      "sources": [
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0201/Sections/0201.02.html",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0201/0201.html",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0201/Sections/0201.031.html",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0125/Sections/0125.0167.html",
        "https://floridarevenue.com/taxes/taxesfees/Pages/doc_stamp.aspx",
        "https://www.flrules.org/gateway/ruleNo.asp?id=69O-186.003",
        "https://www.flrules.org/gateway/readFile.asp?sid=0&tid=2803511&type=1&file=69O-186.003.doc",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0192/Sections/0192.042.html",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/Sections/0197.162.html",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0197/Sections/0197.333.html",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0720/Sections/0720.30851.html",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0718/Sections/0718.116.html",
        "https://www2.myfloridalicense.com/lsc/documents/ESTOPPEL_CERTIFICATE_FEES.pdf",
        "https://rates.fntg.com/?brand=chicago",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0201/Sections/0201.08.html",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0199/Sections/0199.133.html",
        "http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0199/Sections/0199.135.html",
        "https://floridarevenue.com/taxes/taxesfees/Pages/nonrecurring_intangible_tax.aspx"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.7
            }
          ],
          "customaryPayer": "seller",
          "label": "documentary stamp tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [
          {
            "name": "documentary stamps on the note",
            "base": "loan",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 0.35
              }
            ],
            "wholePrice": true
          },
          {
            "name": "intangible tax on the mortgage",
            "base": "loan",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 0.2
              }
            ],
            "wholePrice": true
          }
        ],
        "ownerTitle": {
          "customaryPayer": "varies"
        },
        "counties": [
          {
            "name": "Broward",
            "ownerTitlePayer": "buyer"
          },
          {
            "name": "Charlotte",
            "ownerTitlePayer": "varies"
          },
          {
            "name": "Collier",
            "ownerTitlePayer": "buyer"
          },
          {
            "name": "Duval",
            "ownerTitlePayer": "seller"
          },
          {
            "name": "Hillsborough",
            "ownerTitlePayer": "seller"
          },
          {
            "name": "Lee",
            "ownerTitlePayer": "seller"
          },
          {
            "name": "Manatee",
            "ownerTitlePayer": "seller"
          },
          {
            "name": "Miami-Dade",
            "ownerTitlePayer": "buyer",
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.6
                }
              ],
              "customaryPayer": "seller",
              "label": "documentary stamp tax"
            },
            "note": "Doc stamps are 0.60% on a single-family home or condo here."
          },
          {
            "name": "Orange",
            "ownerTitlePayer": "seller"
          },
          {
            "name": "Palm Beach",
            "ownerTitlePayer": "seller"
          },
          {
            "name": "Pinellas",
            "ownerTitlePayer": "seller"
          },
          {
            "name": "Sarasota",
            "ownerTitlePayer": "buyer"
          }
        ]
      }
    },
    {
      "code": "GA",
      "name": "Georgia",
      "hasTransferTax": true,
      "taxName": "Real estate transfer tax",
      "rate": "0.1% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 400,
      "sellerOnBase": 400,
      "buyerOnBase": 960,
      "buyerOwnTaxes": [
        "intangible recording tax"
      ],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 343300,
      "totalOnMedian": 343,
      "verified": "2026-09-30",
      "sources": [
        "https://dor.georgia.gov/real-estate-transfer-tax",
        "https://dor.georgia.gov/property-tax-returns-and-payment",
        "https://www.courtlistener.com/opinion/1264941/in-re-upl-advisory-opinion-2003-2/",
        "https://dor.georgia.gov/intangible-recording-tax"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.1
            }
          ],
          "customaryPayer": "seller",
          "label": "real estate transfer tax"
        },
        "buyerTaxes": [
          {
            "name": "intangible recording tax",
            "base": "loan",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 0.3
              }
            ],
            "wholePrice": true,
            "cap": 25000
          }
        ],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "hasTransferTax": true,
      "taxName": "Conveyance tax",
      "rate": "0.1% to 1%, by price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 400,
      "sellerOnBase": 400,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Split",
      "attorneyCloses": false,
      "propertyTax": "Paid ahead (in advance)",
      "countyRules": [],
      "medianValue": 875900,
      "totalOnMedian": 1752,
      "verified": "2026-09-30",
      "sources": [
        "https://files.hawaii.gov/tax/forms/current/p64ains.pdf",
        "https://files.hawaii.gov/tax/news/pubs/25outline.pdf",
        "https://data.capitol.hawaii.gov/sessions/session2026/bills/HB2049_SD1_.HTM",
        "https://civilbeat.digitaldemocracy.org/bills/hi_20250hb2049",
        "https://www.realpropertyhonolulu.com/faqs/"
      ],
      "rules": {
        "transferTax": {
          "kind": "graduated",
          "brackets": [
            {
              "upTo": 599999.99,
              "ratePct": 0.1
            },
            {
              "upTo": 999999.99,
              "ratePct": 0.2
            },
            {
              "upTo": 1999999.99,
              "ratePct": 0.3
            },
            {
              "upTo": 3999999.99,
              "ratePct": 0.5
            },
            {
              "upTo": 5999999.99,
              "ratePct": 0.7
            },
            {
              "upTo": 9999999.99,
              "ratePct": 0.9
            },
            {
              "upTo": null,
              "ratePct": 1
            }
          ],
          "wholePrice": true,
          "customaryPayer": "seller",
          "label": "conveyance tax"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "split"
        },
        "counties": []
      }
    },
    {
      "code": "ID",
      "name": "Idaho",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 446400,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://legislature.idaho.gov/statutesrules/idstat/Title63/",
        "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH9/SECT63-903/",
        "https://doi.idaho.gov/consumers/title-insurance/"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "IL",
      "name": "Illinois",
      "hasTransferTax": true,
      "taxName": "Real estate transfer tax",
      "rate": "0.1% of the price, plus the typical 0.05% county tax",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 600,
      "sellerOnBase": 600,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": true,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [
        "Chicago"
      ],
      "medianValue": 280700,
      "totalOnMedian": 421,
      "verified": "2026-09-30",
      "sources": [
        "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003502000K31-10",
        "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003502000K31-15",
        "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=005500050K5-1031",
        "https://www.chicago.gov/city/en/depts/fin/supp_info/revenue/tax_list/real_property_transfertax.html",
        "https://www.chicago.gov/content/dam/city/depts/obm/supp_info/2026Budget/2026Mid-YearBudgetReport.pdf",
        "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003502000K21-30",
        "https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003502000K21-15",
        "https://www.cookcountytreasurer.com/",
        "https://www.atgf.com/underwriting/news/transfer-taxes-illinois",
        "https://www.atgf.com/underwriting/news/confusing-title-charges-and-credits-closing-disclosure",
        "https://www.cbsnews.com/chicago/news/bring-chicago-home-tax-referendum-fails/",
        "https://news.wttw.com/2026/02/17/month-late-first-installment-2025-cook-county-property-tax-bills-be-due-april-1"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.1
            }
          ],
          "customaryPayer": "seller",
          "label": "real estate transfer tax",
          "localAddOns": "yes",
          "extra": [
            {
              "name": "the typical 0.05% county tax",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.05
                }
              ]
            }
          ]
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": [
          {
            "name": "Chicago",
            "label": "Chicago",
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.1
                }
              ],
              "customaryPayer": "seller",
              "label": "real estate transfer tax",
              "extra": [
                {
                  "name": "the typical 0.05% county tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.05
                    }
                  ]
                },
                {
                  "name": "Chicago’s 0.3% seller tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.3
                    }
                  ]
                }
              ]
            },
            "buyerTaxes": [
              {
                "name": "Chicago’s real property transfer tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              }
            ]
          }
        ]
      }
    },
    {
      "code": "IN",
      "name": "Indiana",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 243500,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://iga.in.gov/ic/2026/Title_6/Article_1.1.pdf",
        "https://www.in.gov/dlgf/understanding-your-tax-bill/property-tax-due-dates",
        "https://www.in.gov/dlgf/assessments/sales-disclosure-form-information",
        "https://www.atgf.com/underwriting/news/confusing-title-charges-and-credits-closing-disclosure"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "IA",
      "name": "Iowa",
      "hasTransferTax": true,
      "taxName": "Real estate transfer tax",
      "rate": "0.16% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 639,
      "sellerOnBase": 639,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 227300,
      "totalOnMedian": 363,
      "verified": "2026-09-30",
      "sources": [
        "https://www.legis.iowa.gov/docs/code/428A.1.pdf",
        "https://www.legis.iowa.gov/docs/code/428A.pdf",
        "https://www.legis.iowa.gov/docs/code/445.36.pdf",
        "https://www.legis.iowa.gov/docs/code/445.37.pdf",
        "https://revenue.iowa.gov/taxes/tax-guidance/property-tax/iowa-property-tax-overview",
        "https://opportunityiowa.gov/housing/iowa-title-guaranty/residential-programs/owner-coverage",
        "https://opportunityiowa.gov/housing/iowa-title-guaranty"
      ],
      "rules": {
        "transferTax": {
          "kind": "graduated",
          "brackets": [
            {
              "upTo": 500,
              "ratePct": 0
            },
            {
              "upTo": null,
              "ratePct": 0.16
            }
          ],
          "customaryPayer": "seller",
          "label": "real estate transfer tax"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "KS",
      "name": "Kansas",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 238700,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://www.ksrevisor.gov/statutes/chapters/ch79/079_031_0002.html",
        "https://www.ksrevisor.gov/statutes/chapters/ch79/079_020_0004.html"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "hasTransferTax": true,
      "taxName": "Real estate transfer tax",
      "rate": "0.1% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 400,
      "sellerOnBase": 400,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 226000,
      "totalOnMedian": 226,
      "verified": "2026-09-30",
      "sources": [
        "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=43160",
        "https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28365"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.1
            }
          ],
          "customaryPayer": "seller",
          "label": "real estate transfer tax"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": true,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 223200,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://legis.la.gov/Legis/Law.aspx?d=765125",
        "https://www.orleanscivilclerk.com/doctax.html",
        "https://legis.la.gov/Legis/Law.aspx?d=631514",
        "https://heartland.org/opinion/louisiana-bans-real-estate-transfer-taxes/"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "seller",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "ME",
      "name": "Maine",
      "hasTransferTax": true,
      "taxName": "Real estate transfer tax",
      "rate": "0.44% to 1.2%, by price",
      "usuallyPaidBy": "Split",
      "localTaxes": false,
      "totalOnBase": 1760,
      "sellerOnBase": 880,
      "buyerOnBase": 880,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Varies by county",
      "countyRules": [],
      "medianValue": 341900,
      "totalOnMedian": 1504,
      "verified": "2026-09-30",
      "sources": [
        "https://www.mainelegislature.org/legis/statutes/36/title36sec4641-A.html",
        "https://www.maine.gov/revenue/taxes/property-tax/transfer-tax",
        "https://www.mainelegislature.org/legis/statutes/36/title36sec558.html",
        "https://www.mainelegislature.org/legis/statutes/36/title36sec502.html"
      ],
      "rules": {
        "transferTax": {
          "kind": "graduated",
          "brackets": [
            {
              "upTo": 1000000,
              "ratePct": 0.44
            },
            {
              "upTo": null,
              "ratePct": 1.2
            }
          ],
          "customaryPayer": "split",
          "label": "real estate transfer tax"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "MD",
      "name": "Maryland",
      "hasTransferTax": true,
      "taxName": "State and county transfer tax",
      "rate": "0.5% of the price, plus a typical 1% county transfer tax",
      "usuallyPaidBy": "Split",
      "localTaxes": true,
      "totalOnBase": 6000,
      "sellerOnBase": 3000,
      "buyerOnBase": 4400,
      "buyerOwnTaxes": [
        "recordation tax"
      ],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": false,
      "propertyTax": "Paid ahead (in advance)",
      "countyRules": [
        "Allegany County",
        "Anne Arundel County",
        "Baltimore County",
        "Baltimore City",
        "Calvert County",
        "Caroline County",
        "Carroll County",
        "Cecil County",
        "Charles County",
        "Dorchester County",
        "Frederick County",
        "Garrett County",
        "Harford County",
        "Howard County",
        "Kent County",
        "Montgomery County",
        "Prince George's County",
        "Queen Anne's County",
        "Somerset County",
        "St. Mary's County",
        "Talbot County",
        "Washington County",
        "Wicomico County",
        "Worcester County"
      ],
      "medianValue": 436300,
      "totalOnMedian": 6545,
      "verified": "2026-09-30",
      "sources": [
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=13-203&enactments=false",
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=grp&section=14-104&enactments=false",
        "https://dls.maryland.gov/pubs/prod/NoPblTabPDF/2026CountyLocalTaxRates.pdf",
        "https://www.montgomerycountymd.gov/department-finance/bill-17-23-recordation-tax-changes-effective-october-1-2023",
        "https://mgaleg.maryland.gov/Pubs/BudgetFiscal/2025rs-budget-docs-operating-cc-summary.pdf",
        "https://mgaleg.maryland.gov/Pubs/BudgetFiscal/2025rs-budget-docs-BRFA-Summary.pdf",
        "https://mgaleg.maryland.gov/Pubs/BudgetFiscal/BRFA_of_2026_Budget_Summary_Provisions_Recommendations.pdf",
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=10-102&enactments=false",
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=10-204.3&enactments=false",
        "https://dls.maryland.gov/pubs/prod/InterGovMatters/LocFinTaxRte/County-Revenue-Outlook-Fiscal-2026.pdf",
        "https://assets.montgomerycountymd.gov/files/Recordation_Tax_New_Tier_Examples_0.pdf",
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=12-103&enactments=false",
        "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=12-108&enactments=false",
        "https://www.montgomerycountymd.gov/news/council-updates-recordation-tax-rates-increase-resources-school-construction-montgomery-county-construction-projects-affordable-housing"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.5
            }
          ],
          "customaryPayer": "split",
          "label": "state and county transfer tax",
          "localAddOns": "yes",
          "extra": [
            {
              "name": "a typical 1% county transfer tax",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 1
                }
              ]
            }
          ]
        },
        "buyerTaxes": [
          {
            "name": "recordation tax",
            "base": "price",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 0.7
              }
            ],
            "wholePrice": true,
            "payer": "split"
          }
        ],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": [
          {
            "name": "Allegany",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.7
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 0.5% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.5
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Anne Arundel",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.7
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 1% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 1
                    }
                  ]
                },
                {
                  "name": "its 0.5% surcharge from $1 million",
                  "brackets": [
                    {
                      "upTo": 999999.99,
                      "ratePct": 0
                    },
                    {
                      "upTo": null,
                      "ratePct": 0.5
                    }
                  ],
                  "wholePrice": true
                }
              ]
            }
          },
          {
            "name": "Baltimore",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.5
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 1.5% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 1.5
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Baltimore City",
            "label": "Baltimore City",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the city’s 1.5% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 1.5
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Calvert",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state transfer tax"
            }
          },
          {
            "name": "Caroline",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 0.5% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.5
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Carroll",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1.3
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state transfer tax"
            }
          },
          {
            "name": "Cecil",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.82
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 0.5% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.5
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Charles",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1.4
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 0.5% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.5
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Dorchester",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 0.75% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.75
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Frederick",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1.4
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state transfer tax"
            }
          },
          {
            "name": "Garrett",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.7
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 1% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 1
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Harford",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.66
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 1% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 1
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Howard",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.5
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 1.25% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 1.25
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Kent",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.66
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 0.5% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.5
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Montgomery",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": 500000,
                    "ratePct": 0.89
                  },
                  {
                    "upTo": 600000,
                    "ratePct": 1.35
                  },
                  {
                    "upTo": 750000,
                    "ratePct": 2.04
                  },
                  {
                    "upTo": 1000000,
                    "ratePct": 2.156
                  },
                  {
                    "upTo": null,
                    "ratePct": 2.27
                  }
                ],
                "payer": "split",
                "exemptCredit": 100000
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 1% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 1
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Prince George's",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.55
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 1.4% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 1.4
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Queen Anne's",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.99
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 0.5% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.5
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Somerset",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.66
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state transfer tax"
            }
          },
          {
            "name": "St. Mary's",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.8
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 1% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 1
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Talbot",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1.2
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 1% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 1
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Washington",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.76
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 0.5% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.5
                    }
                  ]
                }
              ]
            }
          },
          {
            "name": "Wicomico",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.7
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state transfer tax"
            }
          },
          {
            "name": "Worcester",
            "buyerTaxes": [
              {
                "name": "recordation tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.66
                  }
                ],
                "wholePrice": true,
                "payer": "split"
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ],
              "customaryPayer": "split",
              "label": "state and county transfer tax",
              "extra": [
                {
                  "name": "the county’s 0.5% transfer tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 0.5
                    }
                  ]
                }
              ]
            }
          }
        ]
      }
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "hasTransferTax": true,
      "taxName": "Deeds excise tax",
      "rate": "0.456% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 1824,
      "sellerOnBase": 1824,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Paid ahead (in advance)",
      "countyRules": [
        "Barnstable County (Cape Cod)",
        "Nantucket",
        "Martha’s Vineyard (Dukes County)"
      ],
      "medianValue": 607400,
      "totalOnMedian": 2770,
      "verified": "2026-09-30",
      "sources": [
        "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section1",
        "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64D/Section2",
        "https://www.capecod.gov/departments/registry-of-deeds/general-information/fee-schedule-recording-procedures/",
        "https://www.capecod.gov/wp-content/uploads/2025/04/A-brief-History-of-the-County-Excise-Tax-in-Barnstable-County2.0.pdf",
        "https://www.nantucketlandbank.org/filing/faq/",
        "https://malegislature.gov/Laws/SessionLaws/Acts/2024/Chapter150",
        "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section57",
        "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter59/Section57C",
        "https://www.mvlandbank.com/about/about-the-land-bank"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.456
            }
          ],
          "customaryPayer": "seller",
          "label": "deeds excise tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": [
          {
            "name": "Barnstable",
            "label": "Barnstable County (Cape Cod)",
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.648
                }
              ],
              "customaryPayer": "seller",
              "label": "deeds excise tax"
            }
          },
          {
            "name": "Nantucket",
            "label": "Nantucket",
            "buyerTaxes": [
              {
                "name": "Nantucket Land Bank fee",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 2
                  }
                ],
                "wholePrice": true
              }
            ]
          },
          {
            "name": "Dukes",
            "label": "Martha’s Vineyard (Dukes County)",
            "buyerTaxes": [
              {
                "name": "Martha’s Vineyard Land Bank fee",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 2
                  }
                ],
                "wholePrice": true
              }
            ]
          }
        ]
      }
    },
    {
      "code": "MI",
      "name": "Michigan",
      "hasTransferTax": true,
      "taxName": "Real estate transfer tax",
      "rate": "0.86% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 3440,
      "sellerOnBase": 3440,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Varies by county",
      "countyRules": [],
      "medianValue": 254200,
      "totalOnMedian": 2186,
      "verified": "2026-09-30",
      "sources": [
        "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-525",
        "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-504",
        "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-523",
        "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-502",
        "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-526",
        "https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-44a",
        "https://vanburencountymi.gov/departments/departments-offices/register-of-deeds/michigan-real-estate-transfer-tax/"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.86
            }
          ],
          "customaryPayer": "seller",
          "label": "real estate transfer tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "hasTransferTax": true,
      "taxName": "Deed tax",
      "rate": "0.33% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 1320,
      "sellerOnBase": 1320,
      "buyerOnBase": 736,
      "buyerOwnTaxes": [
        "mortgage registry tax"
      ],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": false,
      "propertyTax": "Varies by county",
      "countyRules": [
        "Hennepin County",
        "Ramsey County"
      ],
      "medianValue": 344600,
      "totalOnMedian": 1137,
      "verified": "2026-09-30",
      "sources": [
        "https://www.revenue.state.mn.us/deed-tax-rate",
        "https://www.revisor.mn.gov/statutes/cite/287.21",
        "https://www.house.mn.gov/hrd/pubs/ss/ssmtdtax.pdf",
        "https://www.revisor.mn.gov/statutes/cite/383B.80",
        "https://www.revisor.mn.gov/statutes/cite/383A.80",
        "https://www.revisor.mn.gov/laws/2026/0/Session+Law/Chapter/128/",
        "https://www.revenue.state.mn.us/county-conservation-fee",
        "https://www.revisor.mn.gov/statutes/cite/40A.152",
        "https://www.revisor.mn.gov/statutes/cite/103i.235",
        "https://www.revisor.mn.gov/statutes/cite/279.01",
        "https://www.revenue.state.mn.us/property-tax-calendar",
        "https://superiorlaw.net/wp-content/uploads/2017/10/Minnesota-Standard-Residential-Purchase-Agreement.pdf",
        "https://www.rivervalleytitlegroup.com/who-picks-the-title-insurance-company/",
        "https://www.revisor.mn.gov/statutes/cite/287.035",
        "https://www.revenue.state.mn.us/mortgage-tax-rate"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.33
            }
          ],
          "customaryPayer": "seller",
          "label": "deed tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [
          {
            "name": "mortgage registry tax",
            "base": "loan",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 0.23
              }
            ],
            "wholePrice": true
          }
        ],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": [
          {
            "name": "Hennepin",
            "buyerTaxes": [
              {
                "name": "mortgage registry tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.24
                  }
                ],
                "wholePrice": true
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.34
                }
              ],
              "customaryPayer": "seller",
              "label": "deed tax"
            }
          },
          {
            "name": "Ramsey",
            "buyerTaxes": [
              {
                "name": "mortgage registry tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.24
                  }
                ],
                "wholePrice": true
              }
            ],
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.34
                }
              ],
              "customaryPayer": "seller",
              "label": "deed tax"
            }
          }
        ]
      }
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": true,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 186500,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://www.madison-co.com/sites/default/files/final_land_recording_fees_07012020.pdf",
        "https://www.madison-co.com/elected-offices/chancery-clerk/filing-fees",
        "https://www.dor.ms.gov/county-services/property-tax-frequently-asked-questions",
        "https://listwithclever.com/real-estate-blog/seller-closing-costs-in-mississippi/",
        "https://ibuyer.com/blog/who-pays-for-title-insurance-in-mississippi/"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "MO",
      "name": "Missouri",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 254400,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://revisor.mo.gov/main/OneSection.aspx?section=X%20%20%20%2025&bid=32062&constit=y",
        "https://revisor.mo.gov/main/OneSection.aspx?section=137.075",
        "https://revisor.mo.gov/main/OneSection.aspx?section=140.010",
        "https://revisor.mo.gov/main/OneSection.aspx?section=139.100",
        "https://insurance.mo.gov/media/30466",
        "https://listwithclever.com/real-estate-blog/seller-closing-costs-in-missouri/",
        "https://ibuyer.com/blog/who-pays-for-title-insurance-in-missouri/"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "MT",
      "name": "Montana",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 425400,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://mca.legmt.gov/bills/mca/title_0000/article_0080/part_0010/section_0170/0000-0080-0010-0170.html"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "hasTransferTax": true,
      "taxName": "Documentary stamp tax",
      "rate": "0.332% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 1328,
      "sellerOnBase": 1328,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Varies",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 263100,
      "totalOnMedian": 873,
      "verified": "2026-09-30",
      "sources": [
        "https://nebraskalegislature.gov/laws/statutes.php?statute=76-901",
        "https://revenue.nebraska.gov/PAD/documentary-stamp-tax/documentary-stamp-tax-rate-history"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.332
            }
          ],
          "customaryPayer": "seller",
          "label": "documentary stamp tax"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "varies"
        },
        "counties": []
      }
    },
    {
      "code": "NV",
      "name": "Nevada",
      "hasTransferTax": true,
      "taxName": "Real property transfer tax",
      "rate": "0.39% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 1560,
      "sellerOnBase": 1560,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Varies",
      "attorneyCloses": false,
      "propertyTax": "Paid ahead (in advance)",
      "countyRules": [
        "Clark County",
        "Washoe County"
      ],
      "medianValue": 455500,
      "totalOnMedian": 1776,
      "verified": "2026-09-30",
      "sources": [
        "https://www.leg.state.nv.us/nrs/nrs-375.html",
        "https://tax.nv.gov/tax-types/real-property-transfer-tax/",
        "https://www.washoecounty.gov/recorder/real_property_transfer_tax.php"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.39
            }
          ],
          "customaryPayer": "seller",
          "label": "real property transfer tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "varies"
        },
        "counties": [
          {
            "name": "Clark",
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.51
                }
              ],
              "customaryPayer": "seller",
              "label": "real property transfer tax"
            }
          },
          {
            "name": "Washoe",
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.41
                }
              ],
              "customaryPayer": "seller",
              "label": "real property transfer tax"
            }
          }
        ]
      }
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "hasTransferTax": true,
      "taxName": "Real estate transfer tax",
      "rate": "1.5% of the price",
      "usuallyPaidBy": "Split",
      "localTaxes": false,
      "totalOnBase": 6000,
      "sellerOnBase": 3000,
      "buyerOnBase": 3000,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": false,
      "propertyTax": "Varies by county",
      "countyRules": [],
      "medianValue": 458800,
      "totalOnMedian": 6882,
      "verified": "2026-09-30",
      "sources": [
        "https://gc.nh.gov/rsa/html/V/78-B/78-B-1.htm",
        "https://gc.nh.gov/rsa/html/V/78-B/78-B-4.htm"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 1.5
            }
          ],
          "customaryPayer": "split",
          "label": "real estate transfer tax"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "hasTransferTax": true,
      "taxName": "Realty transfer fee",
      "rate": "0.58% to 1.21%, by price, plus the graduated percent fee over $1 million",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 3215,
      "sellerOnBase": 3215,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Varies by county",
      "countyRules": [],
      "medianValue": 496000,
      "totalOnMedian": 4137,
      "verified": "2026-09-30",
      "sources": [
        "https://www.nj.gov/treasury/taxation/realty.shtml",
        "https://business.nj.gov/recent/important-changes-to-property-transfer-fees",
        "https://taxnews.ey.com/news/2025-1650-realty-transfer-tax-and-recordation-fee-updates-in-new-jersey-pennsylvania-the-city-of-philadelphia-and-rhode-island"
      ],
      "rules": {
        "transferTax": {
          "kind": "graduated",
          "brackets": [
            {
              "upTo": 150000,
              "ratePct": 0.58
            },
            {
              "upTo": 200000,
              "ratePct": 0.85
            },
            {
              "upTo": 550000,
              "ratePct": 0.96
            },
            {
              "upTo": 850000,
              "ratePct": 1.06
            },
            {
              "upTo": 1000000,
              "ratePct": 1.16
            },
            {
              "upTo": null,
              "ratePct": 1.21
            }
          ],
          "customaryPayer": "seller",
          "under": {
            "maxPrice": 350000,
            "brackets": [
              {
                "upTo": 150000,
                "ratePct": 0.4
              },
              {
                "upTo": 200000,
                "ratePct": 0.67
              },
              {
                "upTo": null,
                "ratePct": 0.78
              }
            ]
          },
          "extra": [
            {
              "name": "the graduated percent fee over $1 million",
              "wholePrice": true,
              "brackets": [
                {
                  "upTo": 1000000,
                  "ratePct": 0
                },
                {
                  "upTo": 2000000,
                  "ratePct": 1
                },
                {
                  "upTo": 2500000,
                  "ratePct": 2
                },
                {
                  "upTo": 3000000,
                  "ratePct": 2.5
                },
                {
                  "upTo": 3500000,
                  "ratePct": 3
                },
                {
                  "upTo": null,
                  "ratePct": 3.5
                }
              ]
            }
          ],
          "label": "realty transfer fee"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 279900,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://www.bankrate.com/mortgages/real-estate-transfer-taxes/"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "NY",
      "name": "New York",
      "hasTransferTax": true,
      "taxName": "Real estate transfer tax",
      "rate": "0.4% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 1600,
      "sellerOnBase": 1600,
      "buyerOnBase": 2400,
      "buyerOwnTaxes": [
        "mortgage recording tax",
        "mansion tax"
      ],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Paid ahead (in advance)",
      "countyRules": [
        "Albany County",
        "Allegany County",
        "Broome County",
        "Cattaraugus County",
        "Cayuga County",
        "Chautauqua County",
        "Chemung County",
        "Chenango County",
        "City of Yonkers",
        "Clinton County",
        "Columbia County",
        "Cortland County",
        "Delaware County",
        "Dutchess County",
        "Erie County",
        "Essex County",
        "Franklin County",
        "Fulton County",
        "Genesee County",
        "Greene County",
        "Hamilton County",
        "Herkimer County",
        "Jefferson County",
        "Lewis County",
        "Livingston County",
        "Madison County",
        "Monroe County",
        "Montgomery County",
        "Nassau County",
        "New York City (the five boroughs)",
        "Niagara County",
        "Oneida County",
        "Onondaga County",
        "Ontario County",
        "Orange County",
        "Orleans County",
        "Oswego County",
        "Otsego County",
        "Putnam County",
        "Rensselaer County",
        "Rockland County",
        "Saratoga County",
        "Schenectady County",
        "Schoharie County",
        "Schuyler County",
        "Seneca County",
        "St. Lawrence County",
        "Steuben County",
        "Suffolk County",
        "Sullivan County",
        "Tioga County",
        "Tompkins County",
        "Ulster County",
        "Warren County",
        "Washington County",
        "Wayne County",
        "Westchester County (outside Yonkers)",
        "Wyoming County",
        "Yates County"
      ],
      "medianValue": 449800,
      "totalOnMedian": 1799,
      "verified": "2026-09-30",
      "sources": [
        "https://www.tax.ny.gov/bus/transfer/rptidx.htm",
        "https://www.nyc.gov/site/finance/property/property-real-property-transfer-tax-rptt.page",
        "https://www.tax.ny.gov/pit/mortgage/mtgidx.htm",
        "https://www.tax.ny.gov/pdf/current_forms/mortgage/mt15.pdf",
        "https://www.nysenate.gov/legislation/laws/TAX/253",
        "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/mrt/10,000_residential.htm",
        "https://www.tax.ny.gov/pdf/memos/mortgage/m96_2r.pdf",
        "https://www.tax.ny.gov/pit/mortgage/mrtchangenotices.htm",
        "https://www.tax.ny.gov/pit/mortgage/mt-24-1-chenango-county.htm",
        "https://www.tax.ny.gov/pit/mortgage/mt-24-2-cortland-county.htm",
        "https://www.tax.ny.gov/pit/mortgage/mt-24-3-otsego-county.htm",
        "https://www.tax.ny.gov/pdf/current_forms/property/tp584nyci.pdf"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.4
            }
          ],
          "customaryPayer": "seller",
          "label": "real estate transfer tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [
          {
            "name": "mortgage recording tax",
            "base": "loan",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 0.75
              }
            ],
            "wholePrice": true
          },
          {
            "name": "mansion tax",
            "base": "price",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 1
              }
            ],
            "wholePrice": true,
            "minPrice": 1000000
          }
        ],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": [
          {
            "name": "Albany",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Allegany",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Broome",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Cattaraugus",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Cayuga",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Chautauqua",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Chemung",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.5
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Chenango",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Yonkers",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1.55
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ],
            "label": "City of Yonkers"
          },
          {
            "name": "Clinton",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Columbia",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Cortland",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Delaware",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Dutchess",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.8
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Erie",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Essex",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Franklin",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Fulton",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Genesee",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Greene",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Hamilton",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Herkimer",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Jefferson",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.5
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Lewis",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Livingston",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Madison",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Monroe",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Montgomery",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.5
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Nassau",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.8
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "New York City",
            "label": "New York City (the five boroughs)",
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.4
                }
              ],
              "customaryPayer": "seller",
              "label": "transfer taxes",
              "extra": [
                {
                  "name": "the city’s real property transfer tax",
                  "wholePrice": true,
                  "brackets": [
                    {
                      "upTo": 500000,
                      "ratePct": 1
                    },
                    {
                      "upTo": null,
                      "ratePct": 1.425
                    }
                  ]
                },
                {
                  "name": "the state’s added rate from $3 million",
                  "wholePrice": true,
                  "brackets": [
                    {
                      "upTo": 2999999.99,
                      "ratePct": 0
                    },
                    {
                      "upTo": null,
                      "ratePct": 0.25
                    }
                  ]
                }
              ]
            },
            "note": "New York City adds its own transfer tax on top of the state’s.",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": 499999.99,
                    "ratePct": 1.8
                  },
                  {
                    "upTo": null,
                    "ratePct": 1.925
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": 1999999.99,
                    "ratePct": 1
                  },
                  {
                    "upTo": 2999999.99,
                    "ratePct": 1.25
                  },
                  {
                    "upTo": 4999999.99,
                    "ratePct": 1.5
                  },
                  {
                    "upTo": 9999999.99,
                    "ratePct": 2.25
                  },
                  {
                    "upTo": 14999999.99,
                    "ratePct": 3.25
                  },
                  {
                    "upTo": 19999999.99,
                    "ratePct": 3.5
                  },
                  {
                    "upTo": 24999999.99,
                    "ratePct": 3.75
                  },
                  {
                    "upTo": null,
                    "ratePct": 3.9
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Niagara",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Oneida",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Onondaga",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Ontario",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Orange",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.8
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Orleans",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Oswego",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Otsego",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Putnam",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.8
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Rensselaer",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Rockland",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1.05
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Saratoga",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Schenectady",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Schoharie",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Schuyler",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Seneca",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "St. Lawrence",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.5
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Steuben",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Suffolk",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.8
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Sullivan",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Tioga",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.5
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Tompkins",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Ulster",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.5
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Warren",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Washington",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Wayne",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Westchester",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1.05
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ],
            "label": "Westchester County (outside Yonkers)"
          },
          {
            "name": "Wyoming",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          },
          {
            "name": "Yates",
            "buyerTaxes": [
              {
                "name": "mortgage recording tax",
                "base": "loan",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 0.75
                  }
                ],
                "wholePrice": true
              },
              {
                "name": "mansion tax",
                "base": "price",
                "brackets": [
                  {
                    "upTo": null,
                    "ratePct": 1
                  }
                ],
                "wholePrice": true,
                "minPrice": 1000000
              }
            ]
          }
        ]
      }
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "hasTransferTax": true,
      "taxName": "Excise tax",
      "rate": "0.2% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 800,
      "sellerOnBase": 800,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Varies by county",
      "countyRules": [],
      "medianValue": 333000,
      "totalOnMedian": 666,
      "verified": "2026-09-30",
      "sources": [
        "https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-228.30.html"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.2
            }
          ],
          "customaryPayer": "seller",
          "label": "excise tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Varies",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 266100,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://www.bankrate.com/mortgages/real-estate-transfer-taxes/"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "varies"
        },
        "counties": []
      }
    },
    {
      "code": "OH",
      "name": "Ohio",
      "hasTransferTax": true,
      "taxName": "Conveyance fee",
      "rate": "0.4% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 1600,
      "sellerOnBase": 1600,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Varies",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 239800,
      "totalOnMedian": 959,
      "verified": "2026-09-30",
      "sources": [
        "https://codes.ohio.gov/ohio-revised-code/section-322.02",
        "https://codes.ohio.gov/ohio-revised-code/section-319.54"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.4
            }
          ],
          "customaryPayer": "seller",
          "label": "conveyance fee",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "varies"
        },
        "counties": []
      }
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "hasTransferTax": true,
      "taxName": "Documentary stamp tax",
      "rate": "0.15% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 600,
      "sellerOnBase": 600,
      "buyerOnBase": 320,
      "buyerOwnTaxes": [
        "mortgage tax"
      ],
      "ownerTitlePaidBy": "Varies",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 222100,
      "totalOnMedian": 333,
      "verified": "2026-09-30",
      "sources": [
        "https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.rtf"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.15
            }
          ],
          "customaryPayer": "seller",
          "label": "documentary stamp tax"
        },
        "buyerTaxes": [
          {
            "name": "mortgage tax",
            "base": "loan",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 0.1
              }
            ],
            "wholePrice": true
          }
        ],
        "ownerTitle": {
          "customaryPayer": "varies"
        },
        "counties": []
      }
    },
    {
      "code": "OR",
      "name": "Oregon",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": true,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid ahead (in advance)",
      "countyRules": [
        "Washington County"
      ],
      "medianValue": 497500,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://oregon.public.law/statutes/ors_306.815",
        "https://www.washingtoncountyor.gov/at/recording/transfer-tax-exemption",
        "https://www.washingtoncountyor.gov/at/recording/transfer-tax-exemption"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": [
          {
            "name": "Washington",
            "label": "Washington County",
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.1
                }
              ],
              "customaryPayer": "split",
              "label": "county transfer tax"
            }
          }
        ]
      }
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "hasTransferTax": true,
      "taxName": "Realty transfer tax",
      "rate": "1% of the price, plus a typical 1% local tax",
      "usuallyPaidBy": "Split",
      "localTaxes": true,
      "totalOnBase": 8000,
      "sellerOnBase": 4000,
      "buyerOnBase": 4000,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": false,
      "propertyTax": "Paid ahead (in advance)",
      "countyRules": [
        "Philadelphia County"
      ],
      "medianValue": 277600,
      "totalOnMedian": 5552,
      "verified": "2026-09-30",
      "sources": [
        "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/realty-transfer-tax",
        "https://www.phila.gov/services/payments-assistance-taxes/taxes/property-and-real-estate-taxes/realty-transfer-tax/",
        "https://taxnews.ey.com/news/2025-1650-realty-transfer-tax-and-recordation-fee-updates-in-new-jersey-pennsylvania-the-city-of-philadelphia-and-rhode-island"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 1
            }
          ],
          "customaryPayer": "split",
          "extra": [
            {
              "name": "a typical 1% local tax",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 1
                }
              ]
            }
          ],
          "label": "realty transfer tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": [
          {
            "name": "Philadelphia",
            "transferTax": {
              "kind": "percent",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 1
                }
              ],
              "customaryPayer": "split",
              "label": "realty transfer tax",
              "extra": [
                {
                  "name": "Philadelphia’s 3.578% city tax",
                  "brackets": [
                    {
                      "upTo": null,
                      "ratePct": 3.578
                    }
                  ]
                }
              ]
            }
          }
        ]
      }
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "hasTransferTax": true,
      "taxName": "Real estate conveyance tax",
      "rate": "0.75% to 1.5%, by price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 3000,
      "sellerOnBase": 3000,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Varies by county",
      "countyRules": [],
      "medianValue": 455700,
      "totalOnMedian": 3418,
      "verified": "2026-09-30",
      "sources": [
        "https://webserver.rilegislature.gov/Statutes/TITLE44/44-25/44-25-1.htm",
        "https://taxnews.ey.com/news/2025-1650-realty-transfer-tax-and-recordation-fee-updates-in-new-jersey-pennsylvania-the-city-of-philadelphia-and-rhode-island"
      ],
      "rules": {
        "transferTax": {
          "kind": "graduated",
          "brackets": [
            {
              "upTo": 800000,
              "ratePct": 0.75
            },
            {
              "upTo": null,
              "ratePct": 1.5
            }
          ],
          "customaryPayer": "seller",
          "label": "real estate conveyance tax"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "hasTransferTax": true,
      "taxName": "Deed recording fee",
      "rate": "0.37% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 1480,
      "sellerOnBase": 1480,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 299500,
      "totalOnMedian": 1108,
      "verified": "2026-09-30",
      "sources": [
        "https://www.scstatehouse.gov/code/t12c024.php"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.37
            }
          ],
          "customaryPayer": "seller",
          "label": "deed recording fee"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "hasTransferTax": true,
      "taxName": "Transfer fee",
      "rate": "0.1% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 400,
      "sellerOnBase": 400,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 289600,
      "totalOnMedian": 290,
      "verified": "2026-09-30",
      "sources": [
        "https://sdlegislature.gov/api/Statutes/43-4-21.html"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.1
            }
          ],
          "customaryPayer": "seller",
          "label": "transfer fee"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "hasTransferTax": true,
      "taxName": "Recordation tax",
      "rate": "0.37% of the price",
      "usuallyPaidBy": "Buyer",
      "localTaxes": false,
      "totalOnBase": 1480,
      "sellerOnBase": 0,
      "buyerOnBase": 1846,
      "buyerOwnTaxes": [
        "mortgage tax"
      ],
      "ownerTitlePaidBy": "Varies",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 332600,
      "totalOnMedian": 1231,
      "verified": "2026-09-30",
      "sources": [
        "https://www.tn.gov/revenue/taxes/local-taxes/recordation-taxes.html",
        "https://www.tn.gov/revenue/taxes/local-taxes/recordation-taxes/due-date-tax-rate.html",
        "https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/march-2023/Realty-Transfer-Recordation-Tax.pdf"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.37
            }
          ],
          "customaryPayer": "buyer",
          "label": "recordation tax"
        },
        "buyerTaxes": [
          {
            "name": "mortgage tax",
            "base": "loan",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 0.115
              }
            ],
            "wholePrice": true,
            "exemptFirst": 2000
          }
        ],
        "ownerTitle": {
          "customaryPayer": "varies"
        },
        "counties": []
      }
    },
    {
      "code": "TX",
      "name": "Texas",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 313200,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://www.tdi.texas.gov/title/titlerates2026.html",
        "https://www.tdi.texas.gov/title/titlefaqs.html",
        "https://www.trec.texas.gov/sites/default/files/pdf-forms/20-18.pdf",
        "https://www.bankrate.com/mortgages/real-estate-transfer-taxes/",
        "https://www.tdi.texas.gov/title/",
        "https://www.tdi.texas.gov/title/titleman.html"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "UT",
      "name": "Utah",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 545200,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://www.bankrate.com/mortgages/real-estate-transfer-taxes/"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "VT",
      "name": "Vermont",
      "hasTransferTax": true,
      "taxName": "Property transfer tax",
      "rate": "0.5% to 1.47%, by price",
      "usuallyPaidBy": "Buyer",
      "localTaxes": false,
      "totalOnBase": 3940,
      "sellerOnBase": 0,
      "buyerOnBase": 3940,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Varies by county",
      "countyRules": [],
      "medianValue": 352800,
      "totalOnMedian": 3246,
      "verified": "2026-09-30",
      "sources": [
        "https://legislature.vermont.gov/statutes/section/32/231/09602",
        "https://legislature.vermont.gov/statutes/section/32/231/09602a",
        "https://tax.vermont.gov/property/property-transfer-tax"
      ],
      "rules": {
        "transferTax": {
          "kind": "graduated",
          "brackets": [
            {
              "upTo": 200000,
              "ratePct": 0.5
            },
            {
              "upTo": null,
              "ratePct": 1.47
            }
          ],
          "customaryPayer": "buyer",
          "label": "property transfer tax"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "VA",
      "name": "Virginia",
      "hasTransferTax": true,
      "taxName": "Grantor tax",
      "rate": "0.1% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 400,
      "sellerOnBase": 400,
      "buyerOnBase": 2400,
      "buyerOwnTaxes": [
        "recordation tax on the deed",
        "recordation tax on the mortgage"
      ],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": false,
      "propertyTax": "Varies by county",
      "countyRules": [],
      "medianValue": 403500,
      "totalOnMedian": 404,
      "verified": "2026-09-30",
      "sources": [
        "https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-802/",
        "https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-802.3/",
        "https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-802.4/",
        "https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-801/",
        "https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-814/",
        "https://law.lis.virginia.gov/vacode/title58.1/chapter38/section58.1-3800/",
        "https://www.fairfaxcounty.gov/circuit/sites/circuit/files/Assets/Documents/PDF/fees-land-records.pdf",
        "https://law.lis.virginia.gov/vacode/title58.1/chapter8/section58.1-803/"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.1
            }
          ],
          "customaryPayer": "seller",
          "label": "grantor tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [
          {
            "name": "recordation tax on the deed",
            "base": "price",
            "brackets": [
              {
                "upTo": null,
                "ratePct": 0.333333
              }
            ],
            "wholePrice": true
          },
          {
            "name": "recordation tax on the mortgage",
            "base": "loan",
            "brackets": [
              {
                "upTo": 10000000,
                "ratePct": 0.333333
              },
              {
                "upTo": 20000000,
                "ratePct": 0.293333
              },
              {
                "upTo": 30000000,
                "ratePct": 0.253333
              },
              {
                "upTo": 40000000,
                "ratePct": 0.213333
              },
              {
                "upTo": null,
                "ratePct": 0.173333
              }
            ]
          }
        ],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "WA",
      "name": "Washington",
      "hasTransferTax": true,
      "taxName": "Real estate excise tax",
      "rate": "1.1% to 3%, by price, plus a typical 0.5% local tax",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 6400,
      "sellerOnBase": 6400,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid ahead (in advance)",
      "countyRules": [],
      "medianValue": 602200,
      "totalOnMedian": 9774,
      "verified": "2026-09-30",
      "sources": [
        "https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax",
        "https://app.leg.wa.gov/RCW/default.aspx?cite=82.45.060",
        "https://app.leg.wa.gov/RCW/default.aspx?cite=82.46.010"
      ],
      "rules": {
        "transferTax": {
          "kind": "graduated",
          "brackets": [
            {
              "upTo": 525000,
              "ratePct": 1.1
            },
            {
              "upTo": 1525000,
              "ratePct": 1.28
            },
            {
              "upTo": 3025000,
              "ratePct": 2.75
            },
            {
              "upTo": null,
              "ratePct": 3
            }
          ],
          "customaryPayer": "seller",
          "extra": [
            {
              "name": "a typical 0.5% local tax",
              "brackets": [
                {
                  "upTo": null,
                  "ratePct": 0.5
                }
              ]
            }
          ],
          "changes": [
            {
              "from": "2027-01-01",
              "brackets": [
                {
                  "upTo": 551000,
                  "ratePct": 1.1
                },
                {
                  "upTo": 1551000,
                  "ratePct": 1.28
                },
                {
                  "upTo": 3051000,
                  "ratePct": 2.75
                },
                {
                  "upTo": null,
                  "ratePct": 3
                }
              ]
            }
          ],
          "label": "real estate excise tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "hasTransferTax": true,
      "taxName": "Excise tax",
      "rate": "0.33% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": true,
      "totalOnBase": 1320,
      "sellerOnBase": 1320,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Buyer",
      "attorneyCloses": true,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 170800,
      "totalOnMedian": 564,
      "verified": "2026-09-30",
      "sources": [
        "https://code.wvlegislature.gov/11-22-2/"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.33
            }
          ],
          "customaryPayer": "seller",
          "label": "excise tax",
          "localAddOns": "yes"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "buyer"
        },
        "counties": []
      }
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "hasTransferTax": true,
      "taxName": "Real estate transfer fee",
      "rate": "0.3% of the price",
      "usuallyPaidBy": "Seller",
      "localTaxes": false,
      "totalOnBase": 1200,
      "sellerOnBase": 1200,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 294700,
      "totalOnMedian": 884,
      "verified": "2026-09-30",
      "sources": [
        "https://docs.legis.wisconsin.gov/statutes/statutes/77/ii/22"
      ],
      "rules": {
        "transferTax": {
          "kind": "percent",
          "brackets": [
            {
              "upTo": null,
              "ratePct": 0.3
            }
          ],
          "customaryPayer": "seller",
          "label": "real estate transfer fee"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "hasTransferTax": false,
      "taxName": "",
      "rate": "None",
      "usuallyPaidBy": "",
      "localTaxes": false,
      "totalOnBase": 0,
      "sellerOnBase": 0,
      "buyerOnBase": 0,
      "buyerOwnTaxes": [],
      "ownerTitlePaidBy": "Seller",
      "attorneyCloses": false,
      "propertyTax": "Paid after the year ends (in arrears)",
      "countyRules": [],
      "medianValue": 339500,
      "totalOnMedian": 0,
      "verified": "2026-09-30",
      "sources": [
        "https://www.bankrate.com/mortgages/real-estate-transfer-taxes/"
      ],
      "rules": {
        "transferTax": {
          "kind": "none",
          "customaryPayer": "varies"
        },
        "buyerTaxes": [],
        "ownerTitle": {
          "customaryPayer": "seller"
        },
        "counties": []
      }
    }
  ]
}