Transfer Tax

Michigan Real Estate Transfer Tax


 MCL 207.505(5) County - MCL 207.526(6) State
 
Transfer tax fees may be added to the recording fees and one check made out to Register of Deeds for the correct recording amount.

If your document requires a tax certification, a separate check is required made payable to the Jackson County Treasurer.
 
A written instrument subject to the tax imposed by MCL 207.505(5) and MCL 207.526(6) shall state on its face the total consideration of the real property, or a Real Estate Transfer Valuation Affidavit disclosing the total consideration shall be filed at the time the instrument is presented for recording.  See above named acts for details.
 
No filing fee is charged for the filing of the "Real Estate Transfer Valuation Affidavit," but a statement must be made on the face of the instrument that a real estate transfer valuation affidavit is being filed.

Transfer tax imposed by each act shall be collected unless said instrument of transfer is exempt from either or both acts. Any exemptions to the above named acts must be stated on the face of the instrument presented for recording.

The tax shall be upon the person who is the seller or the grantor.

In case of an exchange of 2 properties, the deeds transferring title to each are subject to Michigan Real Estate Transfer tax, and in each case shall be computed on the basis of the actual value of the property conveyed.

Documentary stamps shall be purchased only in the county in which the property is located.

Conveyances affecting property situated in more than one county must state the portion of the sale price attributable to each parcel lying in the separate counties and transfer tax must be paid to each county for that portion of the sale price.

An instrument of foreclosure is subject to transfer tax based on the sale price stated on the face of the instrument.

A conveyance of an easement or a right of way is subject to transfer tax.

If the value of the real estate transferred is $100 or more, payment of State and County transfer tax is required.
  • Rate of County tax - $.55 for each $500 or fraction thereof
  • Rate of State tax - $3.75 for each $500 or fraction thereof
  1. Amanda L. Kirkpatrick

    County Clerk / Register of Deeds

  2. Mona Webb

    Chief Deputy

  3. Register of Deeds

    Physical Address
    120 W Michigan
    2nd Floor
    Jackson, MI 49201


    Directions

    Phone: 517-788-4350
    Fax: 517-788-4686

    Hours of Operation
    Monday - Friday:
    8 a.m. - 5 p.m.
    (Open during the lunch hour)

    The Register of Deeds Office is closed on all legal holidays.