Transfer Tax

Title 36 Section 4641

The transfer tax is collected on the following two transactions. The rate of tax is $2.20 for each $500 or fractional part of $500 of the value of the property being transferred. The tax is imposed ½ on the grantor, ½ on the grantee.

Controlling Interest - A separate Return/Declaration must be filed for each transfer of a controlling interest in the county where real property is located.

Real Estate - The real estate transfer tax is imposed on each deed by which any real property in this State is transferred. The register of deeds will compute the tax based on the value of the property as set forth in the declaration of value.

Certain transfers are exempt from the transfer tax. Please contact our office at 207-624-5606 if you have any questions.

 

Related Information:

File your transfer tax return online
Controlling Interest Tax Form
Controlling Interest Tax Instructions
County Registry Contact Information
Definitions
Exemptions
Real Estate Transfer Tax Form and Instructions
Real Estate Transfer Tax Chart

NEWS RELEASE - Free Online Real Estate Transfer Tax Filing Service