FED

Federal Real Estate Resources

HUD ยท CFPB ยท IRS โ€” federal oversight and reporting

HUD & CFPB

U.S. Dept. of Housing & Urban Development: fair housing, FHA loans, HUD-approved lenders.

HUD: hud.gov

Consumer Financial Protection Bureau: mortgage disclosures, TILA-RESPA Integrated Disclosures (TRID), closing forms, complaint portal.

CFPB: consumerfinance.gov/mortgage

IRS Real Estate Reporting

Form 1099-S: required for most real estate sales โ€” filed by closing agent.

Capital gains exclusion: $250K single / $500K married for primary residence (IRC ยง121).

Foreign sellers: FIRPTA withholding applies (Form 8288).

IRS guidance: irs.gov/taxtopics/tc701

Key Resources

All 50 States & Recording Agencies

AL

Alabama

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee ~$5/page
Homestead Exemption $4,000โ€“$7,500

County Probate Judges oversee recording. Each county recorder maintains deed records and property documents.

๐Ÿ“ž 334-242-1170 ๐ŸŒ revenue.alabama.gov
AK

Alaska

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $30 first + $5 each
Homestead Exemption Up to $72,900

District Recorder's Offices manage deed recordings. Alaska operates a decentralized county recorder system across judicial districts.

๐Ÿ“ž 907-269-8400 ๐ŸŒ courts.alaska.gov
AZ

Arizona

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee ~$9โ€“$30/doc
Homestead Exemption $250,000

County Recorders maintain online deed recording portals. Most Arizona counties offer statewide e-recording capability through county systems.

๐Ÿ“ž 602-364-3700 ๐ŸŒ azleg.gov
AR

Arkansas

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $15 first + $5 each
Homestead Exemption $375 credit

County Circuit Clerks record deeds and maintain land records. Arkansas has a county-based deed recording system with no state transfer tax.

๐Ÿ“ž 501-682-3409 ๐ŸŒ sos.arkansas.gov
CA

California

Deed ยท Mortgage ยท Lien
Transfer Tax $1.10/$1,000 + city tax
Recording Fee $15/doc + SB2 fee
Homestead Exemption $300,000โ€“$600,000

County Recorders manage deed recording and transfer tax documentation. California imposes documentary transfer tax on real estate sales.

๐Ÿ“ž 916-274-3350 ๐ŸŒ boe.ca.gov
CO

Colorado

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $13 first + $5 each
Homestead Exemption $40,000

County Clerks and Recorders provide online e-filing for deeds and mortgages. Colorado offers statewide online recording services.

๐Ÿ“ž 303-894-2000 ๐ŸŒ dola.colorado.gov
CT

Connecticut

Deed ยท Mortgage ยท Lien
Transfer Tax 0.75%โ€“1.25% + municipal
Recording Fee $60 first deed page
Homestead Exemption None

Town Clerks handle deed recording and conveyance tax. Connecticut imposes state and local conveyance taxes on real property transfers.

๐Ÿ“ž 860-418-6300 ๐ŸŒ portal.ct.gov
DE

Delaware

Deed ยท Mortgage ยท Lien
Transfer Tax 4% (split buyer/seller)
Recording Fee $40โ€“$80
Homestead Exemption Varies by county

County Recorders of Deeds manage real property recording. Delaware imposes a 4% realty transfer tax split between buyer and seller.

๐Ÿ“ž 302-577-8662 ๐ŸŒ revenue.delaware.gov
FL

Florida

Deed ยท Mortgage ยท Lien
Transfer Tax $0.70/$100 value
Recording Fee $10 first + $8.50 each
Homestead Exemption Up to $50,000

County Clerks record deeds and collect documentary stamp taxes. Florida imposes documentary stamp tax on deed recordings.

๐Ÿ“ž 850-717-7200 ๐ŸŒ floridarevenue.com
GA

Georgia

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $10 first + $2 each
Homestead Exemption $2,000โ€“$4,000

Superior Court Clerks maintain deed records and provide online filing services. Georgia offers e-recording for most deed types.

๐Ÿ“ž 404-327-9058 ๐ŸŒ gsccca.org
HI

Hawaii

Deed ยท Mortgage ยท Lien
Transfer Tax $0.10โ€“$1.25/$100
Recording Fee $36 first + $1 each
Homestead Exemption $80,000โ€“$160,000

Bureau of Conveyances records all real property deeds. Hawaii imposes a graduated conveyance tax based on property value.

๐Ÿ“ž 808-587-0147 ๐ŸŒ dlnr.hawaii.gov
ID

Idaho

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $10 first + $3 each
Homestead Exemption $100,000

County Recorders maintain deed records and offer e-recording options. Idaho provides online deed filing for most counties.

๐Ÿ“ž 208-334-2301 ๐ŸŒ sos.idaho.gov
IL

Illinois

Deed ยท Mortgage ยท Lien
Transfer Tax $0.50/$500 + local
Recording Fee $50 first page
Homestead Exemption $6,000 EAV

County Recorders and Clerks record deeds and manage transfer tax compliance. Illinois imposes state and local transfer taxes on real estate sales.

๐Ÿ“ž 217-782-3336 ๐ŸŒ revenue.illinois.gov
IN

Indiana

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $25 flat (most counties)
Homestead Exemption Up to 60% AV

County Recorders provide deed recording services with online filing options available. Indiana offers e-recording for deeds and mortgages.

๐Ÿ“ž 317-232-3777 ๐ŸŒ in.gov
IA

Iowa

Deed ยท Mortgage ยท Lien
Transfer Tax $0.80/$500 over $500
Recording Fee $7/page
Homestead Exemption Credit available

County Recorders handle deed recording and real estate transfer tax documentation. Iowa imposes transfer tax on deed recordings.

๐Ÿ“ž 515-281-5204 ๐ŸŒ sos.iowa.gov
KS

Kansas

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $21 first + $17 each
Homestead Exemption Refund (income-based)

County Registers of Deeds maintain land records and deed registries. Kansas has a county-based recording system with no transfer tax.

๐Ÿ“ž 785-296-3171 ๐ŸŒ ks.gov
KY

Kentucky

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $33 first + $3 each
Homestead Exemption $46,350

County Clerks manage deed recording with online filing available. Kentucky offers e-recording for deeds and mortgages through county systems.

๐Ÿ“ž 502-564-4321 ๐ŸŒ revenue.ky.gov
LA

Louisiana

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $100โ€“$200/instrument
Homestead Exemption $7,500

Parish Clerks of Court maintain deed records. Louisiana uses a parish-based system with higher recording fees than most states.

๐Ÿ“ž 225-389-3960 ๐ŸŒ lcraa.la.gov
ME

Maine

Deed ยท Mortgage ยท Lien
Transfer Tax $2.20/$500 (split)
Recording Fee $19/page
Homestead Exemption $25,000

County Registries of Deeds record property documents and transfer tax stamps. Maine imposes transfer tax split equally between buyer and seller.

๐Ÿ“ž 207-624-8603 ๐ŸŒ maine.gov
MD

Maryland

Deed ยท Mortgage ยท Lien
Transfer Tax 0.5% state + county tax
Recording Fee $60 flat + surcharges
Homestead Exemption Credit (assessment cap)

Land Records at Circuit Courts manage deed recording and transfer tax. Maryland imposes state and county transfer taxes on property sales.

๐Ÿ“ž 410-767-1184 ๐ŸŒ dat.maryland.gov
MA

Massachusetts

Deed ยท Mortgage ยท Lien
Transfer Tax $4.56/$1,000
Recording Fee $155 first + $10 each
Homestead Exemption $500,000

County Registries of Deeds record deeds and collect excise tax. Massachusetts imposes deed excise tax on all real property transfers.

๐Ÿ“ž 617-727-7030 ๐ŸŒ mass.gov
MI

Michigan

Deed ยท Mortgage ยท Lien
Transfer Tax $3.75/$500 + county
Recording Fee $14.25 first + $3 each
Homestead Exemption PRE exemption

County Registers of Deeds manage deed recording and transfer tax collection. Michigan imposes state and county transfer taxes.

๐Ÿ“ž 517-335-7508 ๐ŸŒ michigan.gov
MN

Minnesota

Deed ยท Mortgage ยท Lien
Transfer Tax 0.33% deed tax
Recording Fee $46 flat + $3/page
Homestead Exemption Market value exclusion

County Recorders manage deed recording and deed tax documentation. Minnesota imposes a 0.33% deed tax on real estate transfers.

๐Ÿ“ž 651-296-6181 ๐ŸŒ revenue.state.mn.us
MS

Mississippi

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $5โ€“$10/page
Homestead Exemption $300 credit

County Chancery Clerks record deeds and maintain land records. Mississippi has low recording fees and no transfer tax.

๐Ÿ“ž 601-359-1350 ๐ŸŒ sos.ms.gov
MO

Missouri

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $24 first + $3 each
Homestead Exemption Credit (seniors)

County Recorders of Deeds offer online filing for deeds and mortgages. Missouri provides e-recording services for real property documents.

๐Ÿ“ž 573-751-2414 ๐ŸŒ dor.mo.gov
MT

Montana

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $7/page
Homestead Exemption $100,000

County Clerks and Recorders manage deed recording. Montana has low recording fees and no state transfer tax.

๐Ÿ“ž 406-444-6900 ๐ŸŒ revenue.mt.gov
NE

Nebraska

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $10 first + $5 each
Homestead Exemption Exemption (income-based)

County Registers of Deeds provide online e-filing for deeds and mortgages. Nebraska offers electronic deed recording across counties.

๐Ÿ“ž 402-471-5729 ๐ŸŒ revenue.nebraska.gov
NV

Nevada

Deed ยท Mortgage ยท Lien
Transfer Tax None (county tax varies)
Recording Fee $42 first + $2 each
Homestead Exemption $550,000

County Recorders maintain deed records through NV SilverFlume online portal. Nevada provides online deed filing through county systems.

๐Ÿ“ž 775-684-5708 ๐ŸŒ nvsilverflume.gov
NH

New Hampshire

Deed ยท Mortgage ยท Lien
Transfer Tax $0.75/$100 ($1.50 total)
Recording Fee $10/page
Homestead Exemption None

County Registers of Deeds record deeds and transfer tax stamps. New Hampshire imposes transfer tax split between buyer and seller.

๐Ÿ“ž 603-230-5000 ๐ŸŒ revenue.nh.gov
NJ

New Jersey

Deed ยท Mortgage ยท Lien
Transfer Tax ~1%โ€“1.21% + mansion
Recording Fee $30 first + $10 each
Homestead Exemption Benefit (rebate)

County Clerks record deeds and manage transfer tax and mansion tax. New Jersey imposes graduated transfer tax and mansion tax on higher-priced properties.

๐Ÿ“ž 609-292-7018 ๐ŸŒ njsp.dca.state.nj.us
NM

New Mexico

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $25
Homestead Exemption $2,000

County Clerks manage deed recording with online filing options. New Mexico offers e-recording for real property documents.

๐Ÿ“ž 505-827-0900 ๐ŸŒ nmtrd.state.nm.us
NY

New York

Deed ยท Mortgage ยท Lien
Transfer Tax 0.4% + mansion 1% + NYC
Recording Fee $315+ (NYC) / varies
Homestead Exemption STAR exemption

County Clerks record deeds and manage transfer and mansion taxes. New York imposes complex transfer tax system with additional NYC taxes.

๐Ÿ“ž 518-457-2036 ๐ŸŒ tax.ny.gov
NC

North Carolina

Deed ยท Mortgage ยท Lien
Transfer Tax $2/$500
Recording Fee $26 first + $4 each
Homestead Exemption $25,000 or 50%

County Registers of Deeds record deeds and collect excise tax. North Carolina imposes deed excise tax on property transfers.

๐Ÿ“ž 919-754-2500 ๐ŸŒ ncdor.gov
ND

North Dakota

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $14/page
Homestead Exemption Credit

County Recorders manage deed recording. North Dakota has a county-based system with no state transfer tax.

๐Ÿ“ž 701-328-7088 ๐ŸŒ nd.gov
OH

Ohio

Deed ยท Mortgage ยท Lien
Transfer Tax $1/$1,000
Recording Fee $28 first + $4 each
Homestead Exemption Exemption (seniors)

County Auditors and Recorders manage deed recording and conveyance fees. Ohio imposes $1 per $1,000 on deed transfers.

๐Ÿ“ž 614-466-7910 ๐ŸŒ tax.ohio.gov
OK

Oklahoma

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $8โ€“$18/page
Homestead Exemption $1,000

County Clerks provide deed recording with online filing available. Oklahoma offers e-recording for deeds and mortgages.

๐Ÿ“ž 405-521-3160 ๐ŸŒ tax.ok.gov
OR

Oregon

Deed ยท Mortgage ยท Lien
Transfer Tax None (county option)
Recording Fee $75โ€“$225 flat
Homestead Exemption Exemption (seniors)

County Clerks and Recorders manage deed recording with online options available. Oregon offers e-recording for real property documents.

๐Ÿ“ž 503-378-4988 ๐ŸŒ oregon.gov
PA

Pennsylvania

Deed ยท Mortgage ยท Lien
Transfer Tax 1% state + 1% local
Recording Fee $300โ€“$400
Homestead Exemption Act 50 exclusion

County Recorders of Deeds manage deed recording and transfer tax. Pennsylvania imposes 2% total transfer tax (state + local).

๐Ÿ“ž 717-787-8201 ๐ŸŒ revenue.pa.gov
RI

Rhode Island

Deed ยท Mortgage ยท Lien
Transfer Tax $2.28/$500
Recording Fee $84 first + $1 each
Homestead Exemption None

Town and City Recorders manage deed recording and transfer tax. Rhode Island imposes realty transfer tax on property sales.

๐Ÿ“ž 401-574-8829 ๐ŸŒ tax.ri.gov
SC

South Carolina

Deed ยท Mortgage ยท Lien
Transfer Tax $1.85/$500
Recording Fee $10/page
Homestead Exemption $50,000

County Registers of Deeds record deeds and collect recording fees. South Carolina imposes deed recording tax on property transfers.

๐Ÿ“ž 803-898-5000 ๐ŸŒ dor.sc.gov
SD

South Dakota

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $30 first + $10 each
Homestead Exemption Assessment freeze

County Registers of Deeds manage property recording. South Dakota has no transfer tax and moderate recording fees.

๐Ÿ“ž 605-773-3311 ๐ŸŒ sdlegislature.gov
TN

Tennessee

Deed ยท Mortgage ยท Lien
Transfer Tax $0.37/$100
Recording Fee $12/page
Homestead Exemption None

County Registers of Deeds record deeds and realty transfer tax. Tennessee imposes transfer tax on deed recordings.

๐Ÿ“ž 615-253-0600 ๐ŸŒ tn.gov
TX

Texas

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $25 first + $4 each
Homestead Exemption 20% + $40K school

County Clerks manage deed recording with online filing services. Texas offers e-recording for deeds and mortgages statewide.

๐Ÿ“ž 512-463-4000 ๐ŸŒ comptroller.texas.gov
UT

Utah

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $30 flat
Homestead Exemption $62,200

County Recorders provide deed recording and online filing services. Utah offers e-recording for real property documents.

๐Ÿ“ž 801-297-3600 ๐ŸŒ propertytax.utah.gov
VT

Vermont

Deed ยท Mortgage ยท Lien
Transfer Tax 0.5%โ€“1.25% graduated
Recording Fee $10/page
Homestead Exemption Declaration required

Town Clerks record deeds and property transfer tax. Vermont imposes graduated property transfer tax based on sale price.

๐Ÿ“ž 802-828-2865 ๐ŸŒ tax.vermont.gov
VA

Virginia

Deed ยท Mortgage ยท Lien
Transfer Tax $0.25/$100 + local
Recording Fee $35โ€“$100
Homestead Exemption None

Circuit Court Clerks manage deed recording and recordation tax. Virginia imposes state and local recordation taxes on property transfers.

๐Ÿ“ž 804-367-8031 ๐ŸŒ tax.virginia.gov
WA

Washington

Deed ยท Mortgage ยท Lien
Transfer Tax 1.1%โ€“3% graduated
Recording Fee $203 per document
Homestead Exemption None

County Auditors record deeds and manage real estate excise tax. Washington imposes graduated REET (real estate excise tax) on sales.

๐Ÿ“ž 360-705-6705 ๐ŸŒ dor.wa.gov
WV

West Virginia

Deed ยท Mortgage ยท Lien
Transfer Tax $1.65/$500
Recording Fee $15/page
Homestead Exemption $20,000

County Clerks record deeds and collect excise tax. West Virginia imposes deed excise tax on property transfers.

๐Ÿ“ž 304-558-3333 ๐ŸŒ tax.wv.gov
WI

Wisconsin

Deed ยท Mortgage ยท Lien
Transfer Tax $0.30/$100
Recording Fee $30/page
Homestead Exemption Credit (income-based)

County Registers of Deeds record deeds and real estate transfer fees. Wisconsin imposes transfer fee on property deed recordings.

๐Ÿ“ž 608-266-2772 ๐ŸŒ revenue.wi.gov
WY

Wyoming

Deed ยท Mortgage ยท Lien
Transfer Tax None
Recording Fee $12/page + $1 each
Homestead Exemption $20,000

County Clerks manage deed recording. Wyoming has no transfer tax and moderate recording fees.

๐Ÿ“ž 307-777-5200 ๐ŸŒ revenue.wyo.gov