Tax Data Series

Real Property

Real Estate Taxes:
Real Property Conveyance (Transfer) Fees, Amounts Collected, by County, Calendar Year 2000
(edited March 2003)

Ohio Revised Code Section 319.54(F)(3) establishes a mandatory transfer fee on the conveyance of real property. The fee is one dollar per thousand dollars of value of real property transferred. In addition, Ohio Revised Code Section 322.02 allows the board of county commissioners of each county to levy a permissive real property transfer fee of up to three dollars per thousand dollars of value of real property transferred. In simple terms, both the mandatory fee and the permissive county fee (a maximum of 4 mills) apply to the selling price of real estate at the time of sale. The revenue from both the mandatory fee and the permissive fee is deposited in the general fund of the county--none of the revenue goes to the state.

There were two counties that did not submit calendar year 2000 data. Using prior year's collections, it is estimated that conveyance fees generated $95.0 million ($34.8 million mandatory fees and $60.2 million from the permissive fees) in collections during 2000. The number of conveyances by county on which the mandatory transfer fees were collected ranged from 379 in Vinton County to 28,504 in Franklin County. The total mandatory transfer fees collected by each county ranged from $13,478 in Monroe County to $4.6 million in Franklin County. The average mandatory transfer fee collected by each county ranged from $35.56 in Monroe County to $292.78 in Gallia County, with a statewide average of $121.10. For the 70 counties having a permissive real property transfer fee in effect in 2000, the total collected (both mandatory fee and permissive fee) ranged from $28,732 in Noble County to $16.9 million in Cuyahoga County.

Ohio Revised Code Section 319.54(F)(3) exempts certain conveyances from the mandatory transfer fee. During 2000, a total of 222,358 (43.6 percent of the total) transfer fee statements filed with the county auditors were exempted from the fee. The lowest percentage exempted was in Warren County with 26.8 percent exempted. Wyandot County, with 66.7 percent, had the highest percentage exempted.

Table PC-1 shows the revenues collected by each county from both the mandatory transfer fee and the permissive real property transfer fee. The data presented in the table were compiled from a survey of county auditors conducted by the Ohio Department of Taxation.