Tax Data Series

Real Property

Real Estate Taxes:
Real Property Conveyance (Transfer) Fees:
Amounts Collected, by County, Calendar Year 1996

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 $74.3 million ($26.8 million mandatory fees and $47.5 million from the permissive fees) during 1996 on real property conveyances. The number of conveyances by county on which the mandatory transfer fees were collected ranged from 372 in Noble County to 27,097 in Franklin County. The total mandatory transfer fees collected by each county ranged from $13,316 in Noble County to $3.5 million in Franklin County. The average mandatory transfer fee collected by each county ranged from $26.01 in Columbiana County to $200.88 in Hamilton County, with a statewide average of $95.97. For the 66 counties having a permissive real property transfer fee in effect in 1996, the total collected (both mandatory fee and permissive fee) ranged from $14,347 in Morgan County to $13.4 million in Cuyahoga County.

Ohio Revised Code Section 319.54(F)(3) exempts certain conveyances from the mandatory transfer fee. During 1996, a total of 207,656 (42.7 percent of the total) transfer fee statements filed with the county auditors were exempted from the fee. The lowest percentage exempted was in Delaware County with 27.4 percent exempted. Wyandot County, with 65.5 percent had the highest percentage exempted. The statewide average percentage exempted was 42.7 percent.

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