STATE TRANSFER TAX of .5%2 also applies to all counties13

1. Per $100 of value (includes state real property tax of .132/$100) Tax rate may vary in cities or other incorporated areas.
2. % of actual consideration/purchase price
   Per $1000 of the higher of purchase price or loan amount rounded up to the nearest $500
3. First $30,000 exempt for owner occupied residential properties
4. First $22,000 exempt for owner occupied residential properties
5. $25,000 exemption for principal residence, $75,000 exemption for first time home buyer
6. $10.00 transfer fee for deeds, $3.00 if agricultural transfer tax paid
7. First $50,000 exempt from transfer tax
8. First $30,000 exempt from transfer tax if owner occupied
9. For refinances, call office of finance for local transfer and recordation tax
10. First $50,000 exempt for for owner occupied
11. First $50,000 exempt for principal residence (owner occupied at least 7 months per year)
12. 1st time homebuyers purchasing a principal residence, state tranfer tax is reduced to .25% which must be paid by the seller.
13. If owner occupied, $50,000 exemption or $500 credit on total County Transfer Tax