Transfer Tax

Transfer Tax Regulations & Guidelines
  • A written instrument subject to the tax imposed by MCL 207.505 Sec. 5 and MCL 207.526 Sec. 6 shall state on its face the total consideration of the real property, or a Real Estate Transfer Valuation Affidavit shall be filed.
  • No filing fee is charged for the filing of the "Real Estate Transfer Valuation Affidavit," but a statement must be made on the face of the instrument that a real estate transfer valuation affidavit is being filed.
  • Transfer tax imposed by each act shall be collected unless the transfer is exempt from either or both acts. Any exemption to the above named acts must be stated on the face of the instrument presented for recording.
  • The tax shall be upon the person(s) who is the seller or grantor.
  • In the case of an exchange of 2 properties the deeds transferring title to each are subject to Michigan Real Estate Transfer tax, and in each case shall be computed on the basis of the actual value of the property conveyed.
  • Documentary stamps shall be purchased only in the county in which the property is located.
Property Located in Multiple Counties
Conveyances affecting property situated in more than 1 county must state the portion of the sale price attributable to each parcel lying in the separate counties and transfer tax must be paid to each county for that portion of the sale price.

An Instrument of Foreclosure is subject to County transfer tax based on the sale price stated on the face of the instrument.

A conveyance of an easement or a right-of-way is subject to transfer tax.

For More Information
For more information, view the Transfer Tax Table (PDF).