Transfer Tax Exemption & Application Forms

What is transfer tax?

• Transfer tax is charged on each transfer of real property located within Washington County.
• "Transfer of real property" includes every sale, quitclaim, contract for sale, or other transfer of title to real property.
• The tax is one dollar per thousand dollars of the selling price.
• "Selling price" means consideration, which is paid, or contracted to be paid, in return for the transfer of real property.
• Selling price includes the amount of cash the purchaser agrees to pay or assume.
• Liability for the tax is between the purchaser and seller.

When is the transfer tax due?

• You must pay the tax or file for an exemption within fifteen (15) days from the date of recording.
• After 15 days a late penalty is assessed.

Exemption from transfer tax

• Certain types of transactions are exempt from paying transfer tax.
• Below are links to forms used to claim a transfer tax exemption.
• If you believe you may qualify for an exemption, carefully read and follow the instructions on the appropriate form.
• You may want to obtain professional legal advice.

Transfer tax exemption application forms