Tax Data Series

Real Property

Real Property Conveyance (Transfer) Fees: Amounts Collected, by County, Calendar Year 2008

Ohio Revised Code Section 319.54(G)(3) establishes a mandatory transfer fee on the conveyance of real property. The fee is based on the value of the property that is transferred: one dollar per thousand dollars of value. 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: 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.

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.  It should be noted that a couple Ohio counties did not submit data for tax year 2008: Perry and Vinton. Prior year data was used in place for those counties.

In 2008, conveyance fees generated $99.0 million: $31.4 million mandatory fees and $67.6 million from the permissive fees.  The number of conveyances on which the mandatory transfer fees were collected ranged from 327 in Noble County to 29,707 in Cuyahoga County. The total mandatory transfer fees collected by each county ranged from $14,877 in Morgan County to $4.5 million in Franklin County.  The average mandatory transfer fee collected by each county ranged from $41.79 in Morgan County to $291.73 in Delaware County, with a statewide average of $132.88. 

For those counties that charge both the mandatory and permissive fees (all excluding Ross county), the total collected, including both mandatory and permissive fees, ranged from $44,631 in Morgan County to $13.3 million in Cuyahoga County.  The average total transfer fee collected by each county ranged from $125.37 in Morgan County to $878.58 in Delaware County, with a statewide average of $419.22. 

Ohio Revised Code Section 319.54(G)(3) exempts certain conveyances from the mandatory transfer fee. During 2008, a total of 197,690 (45.5 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 36.0 percent exempted.  Wyandot County, with 69.0 percent, had the highest percentage exempted.