MICHIGAN REAL ESTATE TRANSFER TAX
MCL 207.505, MCL 207.526
- A written instrument subject to the tax imposed by MCL 207.505 Sec. 5 and MCL 207.526 Sec. 6 shall state on its face the TOTAL CONSIDERATION of the real property, or a Real Estate Transfer Valuation Affidavit shall be filed. (See acts for details)
- Transfer tax imposed by each act shall be collected unless the transfer is exempt from either or both acts and such exemptions are stated on the face of the instrument. The tax shall be upon the person who is the seller or the grantor.
- In the case of an exchange of two properties the deeds transferring title to each are subject to tax, and in each case shall be computed on the basis of the actual value of the property conveyed.
- 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.
- Documentary stamps shall be purchased only in the county in which the property is located.
- No fee is charged for filing the “Real Estate Transfer Valuation Affidavit”, but the instrument should state that a real estate transfer valuation affidavit is being filed.
TAX CERTIFICATES
A tax certificate must be obtained from the County Treasurer’s Office prior to recording any of the following (MCLA 211.135):
- WARRANTY DEED
- A DEED which contains a covenant of warranty
- LAND CONTRACT
- ASSIGNMENT of Land Contract with warranty clause
Fee for tax certificate:
- For up to 5 descriptions…………………….$ 5.00
- Each additional description……………….$ .20
MICHIGAN REAL ESTATE TRANSFER TAX
If the value of the real estate transferred is $100.00 or more, payment of State and County transfer tax is required.
- Rate of County tax = .55c for each $500 or fraction thereof.
- Rate of State tax = 3.75 for each $500 or fraction thereof.
Transfer Tax stamps shall be purchased only in the County in which the property is located.
| SALE PRICE | STATE | COUNTY | TOTAL | SALE PRICE | STATE | COUNTY | TOTAL | |||
| at least | at most | 0.75 | 0.11 | at least | at most | 0.75 | 0.11 | |||
| 100.00 | 500.00 | 3.75 | 0.55 | 4.30 | 50000.01 | 50500.00 | 378.75 | 55.55 | 434.30 | |
| 500.01 | 1000.00 | 7.50 | 1.10 | 8.60 | 50500.01 | 51000.00 | 382.50 | 56.10 | 438.60 | |
| 1000.01 | 1500.00 | 11.25 | 1.65 | 12.90 | 51000.01 | 51500.00 | 386.25 | 56.65 | 442.90 | |
| 1500.01 | 2000.00 | 15.00 | 2.20 | 17.20 | 51500.01 | 52000.00 | 390.00 | 57.20 | 447.20 | |
| 2000.01 | 2500.00 | 18.75 | 2.75 | 21.50 | 52000.01 | 52500.00 | 393.75 | 57.75 | 451.50 | |
| 2500.01 | 3000.00 | 22.50 | 3.30 | 25.80 | 52500.01 | 53000.00 | 397.50 | 58.30 | 455.80 | |
| 3000.01 | 3500.00 | 26.25 | 3.85 | 30.10 | 53000.01 | 53500.00 | 401.25 | 58.85 | 460.10 | |
| 3500.01 | 4000.00 | 30.00 | 4.40 | 34.40 | 53500.01 | 54000.00 | 405.00 | 59.40 | 464.40 | |
| 4000.01 | 4500.00 | 33.75 | 4.95 | 38.70 | 54000.01 | 54500.00 | 408.75 | 59.95 | 468.70 | |
| 4500.01 | 5000.00 | 37.50 | 5.50 | 43.00 | 54500.01 | 55000.00 | 412.50 | 60.50 | 473.00 | |
| 5000.01 | 5500.00 | 41.25 | 6.05 | 47.30 | 55000.01 | 55500.00 | 416.25 | 61.05 | 477.30 | |
| 5500.01 | 6000.00 | 45.00 | 6.60 | 51.60 | 55500.01 | 56000.00 | 420.00 | 61.60 | 481.60 | |
| 6000.01 | 6500.00 | 48.75 | 7.15 | 55.90 | 56000.01 | 56500.00 | 423.75 | 62.15 | 485.90 | |
| 6500.01 | 7000.00 | 52.50 | 7.70 | 60.20 | 56500.01 | 57000.00 | 427.50 | 62.70 | 490.20 | |
| 7000.01 | 7500.00 | 56.25 | 8.25 | 64.50 | 57000.01 | 57500.00 | 431.25 | 63.25 | 494.50 | |
| 7500.01 | 8000.00 | 60.00 | 8.80 | 68.80 | 57500.01 | 58000.00 | 435.00 | 63.80 | 498.80 | |
| 8000.01 | 8500.00 | 63.75 | 9.35 | 73.10 | 58000.01 | 58500.00 | 438.75 | 64.35 | 503.10 | |
| 8500.01 | 9000.00 | 67.50 | 9.90 | 77.40 | 58500.01 | 59000.00 | 442.50 | 64.90 | 507.40 | |
| 9000.01 | 9500.00 | 71.25 | 10.45 | 81.70 | 59000.01 | 59500.00 | 446.25 | 65.45 | 511.70 | |
| 9500.01 | 10000.00 | 75.00 | 11.00 | 86.00 | 59500.01 | 60000.00 | 450.00 | 66.00 | 516.00 | |
| 10000.01 | 10500.00 | 78.75 | 11.55 | 90.30 | 60000.01 | 60500.00 | 453.75 | 66.55 | 520.30 | |
| 10500.01 | 11000.00 | 82.50 | 12.10 | 94.60 | 60500.01 | 61000.00 | 457.50 | 67.10 | 524.60 | |
| 11000.01 | 11500.00 | 86.25 | 12.65 | 98.90 | 61000.01 | 61500.00 | 461.25 | 67.65 | 528.90 | |
| 11500.01 | 12000.00 | 90.00 | 13.20 | 103.20 | 61500.01 | 62000.00 | 465.00 | 68.20 | 533.20 | |
| 12000.01 | 12500.00 | 93.75 | 13.75 | 107.50 | 62000.01 | 62500.00 | 468.75 | 68.75 | 537.50 | |
| 12500.01 | 13000.00 | 97.50 | 14.30 | 111.80 | 62500.01 | 63000.00 | 472.50 | 69.30 | 541.80 | |
| 13000.01 | 13500.00 | 101.25 | 14.85 | 116.10 | 63000.01 | 63500.00 | 476.25 | 69.85 | 546.10 | |
| 13500.01 | 14000.00 | 105.00 | 15.40 | 120.40 | 63500.01 | 64000.00 | 480.00 | 70.40 | 550.40 | |
| 14000.01 | 14500.00 | 108.75 | 15.95 | 124.70 | 64000.01 | 64500.00 | 483.75 | 70.95 | 554.70 | |
| 14500.01 | 15000.00 | 112.50 | 16.50 | 129.00 | 64500.01 | 65000.00 | 487.50 | 71.50 | 559.00 | |
| 15000.01 | 15500.00 | 116.25 | 17.05 | 133.30 | 65000.01 | 65500.00 | 491.25 | 72.05 | 563.30 | |
| 15500.01 | 16000.00 | 120.00 | 17.60 | 137.60 | 65500.01 | 66000.00 | 495.00 | 72.60 | 567.60 | |
| 16000.01 | 16500.00 | 123.75 | 18.15 | 141.90 | 66000.01 | 66500.00 | 498.75 | 73.15 | 571.90 | |
| 16500.01 | 17000.00 | 127.50 | 18.70 | 146.20 | 66500.01 | 67000.00 | 502.50 | 73.70 | 576.20 | |
| 17000.01 | 17500.00 | 131.25 | 19.25 | 150.50 | 67000.01 | 67500.00 | 506.25 | 74.25 | 580.50 | |
| 17500.01 | 18000.00 | 135.00 | 19.80 | 154.80 | 67500.01 | 68000.00 | 510.00 | 74.80 | 584.80 | |
| 18000.01 | 18500.00 | 138.75 | 20.35 | 159.10 | 68000.01 | 68500.00 | 513.75 | 75.35 | 589.10 | |
| 18500.01 | 19000.00 | 142.50 | 20.90 | 163.40 | 68500.01 | 69000.00 | 517.50 | 75.90 | 593.40 | |
| 19000.01 | 19500.00 | 146.25 | 21.45 | 167.70 | 69000.01 | 69500.00 | 521.25 | 76.45 | 597.70 | |
| 19500.01 | 20000.00 | 150.00 | 22.00 | 172.00 | 69500.01 | 70000.00 | 525.00 | 77.00 | 602.00 | |
| 20000.01 | 20500.00 | 153.75 | 22.55 | 176.30 | 70000.01 | 70500.00 | 528.75 | 77.55 | 606.30 | |
| 20500.01 | 21000.00 | 157.50 | 23.10 | 180.60 | 70500.01 | 71000.00 | 532.50 | 78.10 | 610.60 | |
| 21000.01 | 21500.00 | 161.25 | 23.65 | 184.90 | 71000.01 | 71500.00 | 536.25 | 78.65 | 614.90 | |
| 21500.01 | 22000.00 | 165.00 | 24.20 | 189.20 | 71500.01 | 72000.00 | 540.00 | 79.20 | 619.20 | |
| 22000.01 | 22500.00 | 168.75 | 24.75 | 193.50 | 72000.01 | 72500.00 | 543.75 | 79.75 | 623.50 | |
| 22500.01 | 23000.00 | 172.50 | 25.30 | 197.80 | 72500.01 | 73000.00 | 547.50 | 80.30 | 627.80 | |
| 23000.01 | 23500.00 | 176.25 | 25.85 | 202.10 | 73000.01 | 73500.00 | 551.25 | 80.85 | 632.10 | |
| 23500.01 | 24000.00 | 180.00 | 26.40 | 206.40 | 73500.01 | 74000.00 | 555.00 | 81.40 | 636.40 | |
| 24000.01 | 24500.00 | 183.75 | 26.95 | 210.70 | 74000.01 | 74500.00 | 558.75 | 81.95 | 640.70 | |
| 24500.01 | 25000.00 | 187.50 | 27.50 | 215.00 | 74500.01 | 75000.00 | 562.50 | 82.50 | 645.00 | |
| 25000.01 | 25500.00 | 191.25 | 28.05 | 219.30 | 75000.01 | 75500.00 | 566.25 | 83.05 | 649.30 | |
| 25500.01 | 26000.00 | 195.00 | 28.60 | 223.60 | 75500.01 | 76000.00 | 570.00 | 83.60 | 653.60 | |
| 26000.01 | 26500.00 | 198.75 | 29.15 | 227.90 | 76000.01 | 76500.00 | 573.75 | 84.15 | 657.90 | |
| 26500.01 | 27000.00 | 202.50 | 29.70 | 232.20 | 76500.01 | 77000.00 | 577.50 | 84.70 | 662.20 | |
| 27000.01 | 27500.00 | 206.25 | 30.25 | 236.50 | 77000.01 | 77500.00 | 581.25 | 85.25 | 666.50 | |
| 27500.01 | 28000.00 | 210.00 | 30.80 | 240.80 | 77500.01 | 78000.00 | 585.00 | 85.80 | 670.80 | |
| 28000.01 | 28500.00 | 213.75 | 31.35 | 245.10 | 78000.01 | 78500.00 | 588.75 | 86.35 | 675.10 | |
| 28500.01 | 29000.00 | 217.50 | 31.90 | 249.40 | 78500.01 | 79000.00 | 592.50 | 86.90 | 679.40 | |
| 29000.01 | 29500.00 | 221.25 | 32.45 | 253.70 | 79000.01 | 79500.00 | 596.25 | 87.45 | 683.70 | |
| 29500.01 | 30000.00 | 225.00 | 33.00 | 258.00 | 79500.01 | 80000.00 | 600.00 | 88.00 | 688.00 | |
| 30000.01 | 30500.00 | 228.75 | 33.55 | 262.30 | 80000.01 | 80500.00 | 603.75 | 88.55 | 692.30 | |
| 30500.01 | 31000.00 | 232.50 | 34.10 | 266.60 | 80500.01 | 81000.00 | 607.50 | 89.10 | 696.60 | |
| 31000.01 | 31500.00 | 236.25 | 34.65 | 270.90 | 81000.01 | 81500.00 | 611.25 | 89.65 | 700.90 | |
| 31500.01 | 32000.00 | 240.00 | 35.20 | 275.20 | 81500.01 | 82000.00 | 615.00 | 90.20 | 705.20 | |
| 32000.01 | 32500.00 | 243.75 | 35.75 | 279.50 | 82000.01 | 82500.00 | 618.75 | 90.75 | 709.50 | |
| 32500.01 | 33000.00 | 247.50 | 36.30 | 283.80 | 82500.01 | 83000.00 | 622.50 | 91.30 | 713.80 | |
| 33000.01 | 33500.00 | 251.25 | 36.85 | 288.10 | 83000.01 | 83500.00 | 626.25 | 91.85 | 718.10 | |
| 33500.01 | 34000.00 | 255.00 | 37.40 | 292.40 | 83500.01 | 84000.00 | 630.00 | 92.40 | 722.40 | |
| 34000.01 | 34500.00 | 258.75 | 37.95 | 296.70 | 84000.01 | 84500.00 | 633.75 | 92.95 | 726.70 | |
| 34500.01 | 35000.00 | 262.50 | 38.50 | 301.00 | 84500.01 | 85000.00 | 637.50 | 93.50 | 731.00 | |
| 35000.01 | 35500.00 | 266.25 | 39.05 | 305.30 | 85000.01 | 85500.00 | 641.25 | 94.05 | 735.30 | |
| 35500.01 | 36000.00 | 270.00 | 39.60 | 309.60 | 85500.01 | 86000.00 | 645.00 | 94.60 | 739.60 | |
| 36000.01 | 36500.00 | 273.75 | 40.15 | 313.90 | 86000.01 | 86500.00 | 648.75 | 95.15 | 743.90 | |
| 36500.01 | 37000.00 | 277.50 | 40.70 | 318.20 | 86500.01 | 87000.00 | 652.50 | 95.70 | 748.20 | |
| 37000.01 | 37500.00 | 281.25 | 41.25 | 322.50 | 87000.01 | 87500.00 | 656.25 | 96.25 | 752.50 | |
| 37500.01 | 38000.00 | 285.00 | 41.80 | 326.80 | 87500.01 | 88000.00 | 660.00 | 96.80 | 756.80 | |
| 38000.01 | 38500.00 | 288.75 | 42.35 | 331.10 | 88000.01 | 88500.00 | 663.75 | 97.35 | 761.10 | |
| 38500.01 | 39000.00 | 292.50 | 42.90 | 335.40 | 88500.01 | 89000.00 | 667.50 | 97.90 | 765.40 | |
| 39000.01 | 39500.00 | 296.25 | 43.45 | 339.70 | 89000.01 | 89500.00 | 671.25 | 98.45 | 769.70 | |
| 39500.01 | 40000.00 | 300.00 | 44.00 | 344.00 | 89500.01 | 90000.00 | 675.00 | 99.00 | 774.00 | |
| 40000.01 | 40500.00 | 303.75 | 44.55 | 348.30 | 90000.01 | 90500.00 | 678.75 | 99.55 | 778.30 | |
| 40500.01 | 41000.00 | 307.50 | 45.10 | 352.60 | 90500.01 | 91000.00 | 682.50 | 100.10 | 782.60 | |
| 41000.01 | 41500.00 | 311.25 | 45.65 | 356.90 | 91000.01 | 91500.00 | 686.25 | 100.65 | 786.90 | |
| 41500.01 | 42000.00 | 315.00 | 46.20 | 361.20 | 91500.01 | 92000.00 | 690.00 | 101.20 | 791.20 | |
| 42000.01 | 42500.00 | 318.75 | 46.75 | 365.50 | 92000.01 | 92500.00 | 693.75 | 101.75 | 795.50 | |
| 42500.01 | 43000.00 | 322.50 | 47.30 | 369.80 | 92500.01 | 93000.00 | 697.50 | 102.30 | 799.80 | |
| 43000.01 | 43500.00 | 326.25 | 47.85 | 374.10 | 93000.01 | 93500.00 | 701.25 | 102.85 | 804.10 | |
| 43500.01 | 44000.00 | 330.00 | 48.40 | 378.40 | 93500.01 | 94000.00 | 705.00 | 103.40 | 808.40 | |
| 44000.01 | 44500.00 | 333.75 | 48.95 | 382.70 | 94000.01 | 94500.00 | 708.75 | 103.95 | 812.70 | |
| 44500.01 | 45000.00 | 337.50 | 49.50 | 387.00 | 94500.01 | 95000.00 | 712.50 | 104.50 | 817.00 | |
| 45000.01 | 45500.00 | 341.25 | 50.05 | 391.30 | 95000.01 | 95500.00 | 716.25 | 105.05 | 821.30 | |
| 45500.01 | 46000.00 | 345.00 | 50.60 | 395.60 | 95500.01 | 96000.00 | 720.00 | 105.60 | 825.60 | |
| 46000.01 | 46500.00 | 348.75 | 51.15 | 399.90 | 96000.01 | 96500.00 | 723.75 | 106.15 | 829.90 | |
| 46500.01 | 47000.00 | 352.50 | 51.70 | 404.20 | 96500.01 | 97000.00 | 727.50 | 106.70 | 834.20 | |
| 47000.01 | 47500.00 | 356.25 | 52.25 | 408.50 | 97000.01 | 97500.00 | 731.25 | 107.25 | 838.50 | |
| 47500.01 | 48000.00 | 360.00 | 52.80 | 412.80 | 97500.01 | 98000.00 | 735.00 | 107.80 | 842.80 | |
| 48000.01 | 48500.00 | 363.75 | 53.35 | 417.10 | 98000.01 | 98500.00 | 738.75 | 108.35 | 847.10 | |
| 48500.01 | 49000.00 | 367.50 | 53.90 | 421.40 | 98500.01 | 99000.00 | 742.50 | 108.90 | 851.40 | |
| 49000.01 | 49500.00 | 371.25 | 54.45 | 425.70 | 99000.01 | 99500.00 | 746.25 | 109.45 | 855.70 | |
| 49500.01 | 50000.00 | 375.00 | 55.00 | 430.00 | 99500.01 | 100000.00 | 750.00 | 110.00 | 860.00 | |