What is the real estate transfer tax in Ohio?
In Ohio, the county auditor charges a real property transfer fee, for receiving the statement of value, of $1 or 10 cents for each $100 or fraction of $100 of the value of the real property transferred, whichever is greater, and a county may add a real property transfer tax of up to 30 cents per $100 that is levied on and paid by the grantor. The county transfer tax is levied by resolution of the board of county commissioners after two public hearings and is paid to the county auditor when the deed is delivered and before it is presented for recording; the resolution is subject to referendum. No auditor’s fee is charged on a gift between husband and wife or between parent and child or the spouse of either, or on a transfer among the heirs or devisees of a common decedent when no money is paid. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is Ohio Rev. Code §§ 319.54, 322.02.
| What | Ohio |
|---|---|
| State transfer tax | 10 cents per $100 of value, plus up to 30 cents by county |
What the statute says
“For receiving statements of value and administering section 319.202 of the Revised Code, one dollar, or ten cents for each one hundred dollars or fraction of one hundred dollars, whichever is greater, of the value of the real property transferred …”
Quoted word for word from the section’s text.
Source
Ohio Rev. Code §§ 319.54, 322.02
Read the statute in the Ohio Revised Code (Ohio Legislative Service Commission): codes.ohio.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
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