Tax Data Series

Real Property

Real Estate Taxes:
Real Property Conveyance (Transfer) Fees:
Amounts Collected, by County, Calendar Year 2006

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 combined 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.

In 2006, conveyance fees generated $152.7 million: $49.0 million mandatory fees and $103.6 million from the permissive fees.  The number of conveyances by county on which the mandatory transfer fees were collected ranged from 350 in Vinton County to 32,320 in Franklin County. The total mandatory transfer fees collected by each county ranged from $17,830 in Noble County to $6.8 million in Franklin County.  The average mandatory transfer fee collected by each county ranged from $49.53 in Noble County to $447.20 in Athens County*, with a statewide average of $156.47.  The average total transfer fee, including both mandatory and permissive fees, collected by each county ranged from $56.98 in Morgan County to $1,788.82 in Athens County*, with a statewide average of $487.18.  For those counties that charge both the mandatory and permissive fees, the total collected (both mandatory fee and permissive fee) ranged from $64,270 in Monroe County to $21.4 million in Cuyahoga County.

Ohio Revised Code Section 319.54(F)(3) exempts certain conveyances from the mandatory transfer fee. During 2006, a total of 226,702 (42.0 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 29.0 percent exempted.  Wyandot County, with 63.2 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.

* Several high value properties were sold in Athens County in 2006, resulting in a very high average fee.