Real Property
Real Estate Taxes:
Real Property Conveyance (Transfer) Fees:
Amounts Collected, by County, Calendar Year 1992
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.
County auditors reported total collections of $48,231,406
($19,046,093 mandatory fees and $29,185,313 from the
permissive fees) during 1992 on real property conveyances.
The number of conveyances by county on which the mandatory
transfer fees were collected ranged from 329 in Noble County
to 23,651 in Cuyahoga County. The total mandatory transfer
fees collected by each county ranged from $7,904 in Vinton
County to $2,443,625 in Franklin County. The average
mandatory transfer fee collected by each county ranged from
$19.54 in Columbiana County to $126.46 in Delaware County,
with a statewide average of $75.91. For the 59 counties
having a permissive real property transfer fee in effect in
1992, the total collected (both mandatory fee and permissive
fee) ranged from $28,320 in Monroe County to $9,592,468 in
Cuyahoga County.
Ohio Revised Code Section 319.54(F)(3) exempts certain
conveyances from the mandatory transfer fee. During 1992, a
total of 198,174 (44.1 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 22.8 percent exempted. Wyandot County, with 60.9 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.