What is the real estate transfer tax in Michigan?
In Michigan, a state tax of $3.75 for each $500, or fraction of $500, of the total value of the property is imposed when a deed or sale contract is recorded, the seller or grantor is liable for it, and it is paid to the county treasurer within 15 days after the deed is delivered. A separate county tax, also on the seller or grantor, is 55 cents for each $500 of total value in a county with fewer than 2,000,000 people, and up to 75 cents where the county board of commissioners authorizes it in a county of 2,000,000 or more. Exempt instruments include those where the consideration is less than $100 and a sale of a principal residence whose state equalized valuation is no higher than when the seller acquired it, if the price was reached at arm’s length. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is MCL 207.523, 207.525, 207.526; MCL 207.502, 207.504.
| What | Michigan |
|---|---|
| State transfer tax | $3.75 per $500 state plus 55¢ county, paid by the seller |
What the statute says
“Beginning on January 1, 1995, except as otherwise provided in this section, the tax imposed under sections 3 and 4 is levied at the rate of $3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred.”
Quoted word for word from the section’s text.
Source
MCL 207.523, 207.525, 207.526; MCL 207.502, 207.504
Read the statute in the Michigan Compiled Laws (Michigan Legislature): legislature.mi.gov.
Checked against the statute on November 15, 2026.
This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.
How Seayora uses this rule
This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.
Guides on this rule
- Real Estate Transfer Tax by State: Rates and Who Pays — The state real estate transfer tax rate in each of the 35 jurisdictions that charge one, with the statute and who pays where the law says.
Compare this rule in every state
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The same question in other states
- Alabama
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Illinois
- Iowa