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
Location
![Assessment & Taxation Suite 130 entryway](https://s3.us-west-2.amazonaws.com/washingtoncountyor.gov/styles/crop_330_x_165/s3/2024-04/Assessment%20%26%20Taxation.jpg?VersionId=MHVg9XrkMZJYehbyCZ6rgViBZ3Cm1Ulk&itok=_I4P8KJV)
Department of Assessment & Taxation - Recording Division
155 N First Avenue
Suite 130, MS 9
Hillsboro, Oregon 97124
Suite 130, MS 9
Hillsboro, Oregon 97124