| Alabama | 0.1% of the value ($1 per $1,000) Ala. Code 40-22-1 (Justia) | 0.15% of the debt Ala. Code 40-22-2 (Justia) | Non-judicial. Power-of-sale clause in the mortgage Ala. Code 35-10-1 (Justia) | None confirmed C-PACE Desk |
| Alaska | None — recording fees only DeedClaim - Alaska deed requirements | None † SmartAsset - What Is a Mortgage Recording Tax? | Non-judicial. Deed of trust power of sale Nolo - Alaska Foreclosure Laws | Active program C-PACE Desk |
| Arizona Full guide | None — a $2 transfer fee A.R.S. 11-1133 (Arizona Legislature) | None † SmartAsset - What Is a Mortgage Recording Tax? | Non-judicial. Trustee sale; court foreclosure also allowed A.R.S. 33-807 (Arizona Legislature) | None confirmed C-PACE Desk |
| Arkansas | 0.33% ($3.30 per $1,000) Arkansas DFA - Real Property Transfer Tax | None † SmartAsset - What Is a Mortgage Recording Tax? | Both. Court action, or the Statutory Foreclosure Act Ark. Code Title 18 Ch. 50 - Statutory Foreclosures (Justia) | Law passed — confirm locally C-PACE Desk |
| California Full guide | $1.10 per $1,000 (county); many cities add their own Cal. Rev. & Tax. Code §11911 | None † SmartAsset - What Is a Mortgage Recording Tax? | Non-judicial. Trustee sale; no deficiency after it Cal. Civ. Code §2924 | Active program C-PACE Desk |
| Colorado Full guide | 0.01% state documentary fee; some towns add their own C.R.S. 39-13-102 (Justia) | None † SmartAsset - What Is a Mortgage Recording Tax? | Non-judicial. County public trustee sale, with a Rule 120 court order C.R.S. 38-38-105 (Justia) | Active program C-PACE Desk |
| Connecticut Full guide | 1.25% state on nonresidential property + 0.25% municipal (0.5% in some towns) CT DRS - Real Estate Conveyance Tax Information | None † SmartAsset - What Is a Mortgage Recording Tax? | Judicial. Strict foreclosure or foreclosure by sale Neubert, Pepe & Monteith - CT Commercial Foreclosure Strategy | Active program C-PACE Desk |
| Delaware | 4% in most places (2.5% state + 1.5% local) Kent County DE - Realty Transfer Tax Rates | None † SmartAsset - What Is a Mortgage Recording Tax? | Judicial. Scire facias action in Superior Court 10 Del. C. 5061 (FindLaw) | Active program C-PACE Desk |
| District of Columbia | 2.9% on commercial (1.45% transfer + 1.45% recordation) National Law Review - DC Transfer and Recordation Taxes to 2.9% | 1.45% of the debt on commercial property D.C. Code 42-1103 (FindLaw) | Both. Court action, or trustee sale under a deed of trust Practical Law - Commercial Foreclosures (D.C.) | Active program C-PACE Desk |
| Florida Full guide | 0.7% doc stamps on the deed (Miami-Dade: 0.6% + 0.45% surtax on commercial) Fla. Stat. §201.02 — Florida Dept. of Revenue | 0.35% doc stamps on the note + 0.2% intangible tax Fla. Stat. §201.08, §199.133 — Florida Dept. of Revenue | Judicial. All mortgages are foreclosed in court Fla. Stat. ch. 702 | Law passed — confirm locally C-PACE Desk |
| Georgia Full guide | 0.1% ($1 per $1,000) Georgia DOR - Real Estate Transfer Tax | 0.3% intangible recording tax, capped at $25,000 O.C.G.A. 48-6-61 (Justia) | Non-judicial. Power of sale in the security deed O.C.G.A. 44-14-162 (Justia) | Law passed — confirm locally C-PACE Desk |
| Hawaii | 0.15% to 1.25% on non-owner-occupied property, tiered by price Hawaii DOTAX - Form P-64A Instructions (Rev. 2025) | None † SmartAsset - What Is a Mortgage Recording Tax? | Both. Court action, or non-judicial power of sale HRS Chapter 667 (Hawaii Legislature) | Active program C-PACE Desk |
| Idaho | None HomeLight - Idaho Transfer Tax | None † SmartAsset - What Is a Mortgage Recording Tax? | Non-judicial. Trust deed sale by advertisement Idaho Code 45-1505 (Idaho Legislature) | None confirmed C-PACE Desk |
| Illinois Full guide | $0.50 per $500 state + $0.25 per $500 county; home-rule cities such as Chicago add more Illinois Dept. of Revenue — Real Estate Transfer Tax | None † SmartAsset - What is a Mortgage Tax? (lists the states that charge one; Illinois not among them) | Judicial. Illinois Mortgage Foreclosure Law Nolo - Illinois Foreclosure Process | Active program C-PACE Desk |
| Indiana Full guide | None — a sales disclosure form fee Martin County, IN (in.gov) - Sales Disclosure Form instructions | None † SmartAsset - What is a Mortgage Tax? | Judicial. Court action and sheriff sale Nolo - Indiana Foreclosure Laws, Process & Homeowner Rights | None confirmed C-PACE Desk |
| Iowa | 0.16% ($0.80 per $500 above the first $500) Scott County, Iowa Recorder - Iowa Real Estate Transfer Tax | None † SmartAsset - What is a Mortgage Tax? | Judicial. Court action (Iowa Code ch. 654) Nolo - Iowa Foreclosure Process and Homeowner Rights | None confirmed C-PACE Desk |
| Kansas | None Kansas Legislative Research Dept - Mortgage Registration Tax and Statutory Fees | None — repealed January 1, 2019 Kansas Legislative Research Dept - Mortgage Registration Tax and Statutory Fees | Judicial. Court action and sheriff sale Nolo - Kansas Foreclosure Process | None confirmed C-PACE Desk |
| Kentucky Full guide | 0.1% ($0.50 per $500) Kentucky Legislature - KRS 142.050 | None † SmartAsset - What is a Mortgage Tax? | Judicial. Circuit court; master commissioner sale Nolo - Kentucky Foreclosure Laws and Procedures | Active program C-PACE Desk |
| Louisiana | None statewide; New Orleans charges a flat $325 Orleans Parish Civil Clerk - New Orleans Documentary Tax | None † SmartAsset - What is a Mortgage Tax? | Judicial. Executory process: court-ordered seizure and sheriff sale Kean Miller - Louisiana Foreclosures on Commercial and Industrial Property | None confirmed C-PACE Desk |
| Maine | 0.44% ($2.20 per $500), plus $3.80 per $500 on value over $1 million Maine Revenue Services - Transfer Tax | None † SmartAsset - What is a Mortgage Tax? | Both. Power of sale is common on commercial loans; court action otherwise Pierce Atwood - Commercial Foreclosure (ME), Practical Guidance | Law passed — confirm locally C-PACE Desk |
| Maryland Full guide | 0.5% state; counties add transfer and recordation taxes Maryland General Assembly - Tax-Property 13-203 | County recordation tax on the debt, rate set per county Gordon Feinblatt - Recordation and Transfer Tax Rates in Maryland Explained | Both. Power of sale or assent to decree, ratified by the circuit court Justia - Maryland Real Property 7-105 | Active program C-PACE Desk |
| Massachusetts Full guide | 0.456% ($2.28 per $500); Barnstable County differs Mass.gov DOR - Directive 95-4, Enforcement of the Deeds Excise | None † SmartAsset - What is a Mortgage Tax? | Non-judicial. Power of sale, usually after a Land Court servicemembers case Mass.gov - Massachusetts law about mortgage foreclosure | Active program C-PACE Desk |
| Michigan Full guide | 0.86% (0.75% state + 0.11% county) Van Buren County, MI - Michigan Real Estate Transfer Tax | None † SmartAsset - What is a Mortgage Tax? | Non-judicial. Foreclosure by advertisement Michigan Legislature - MCL 600.3201 | Active program C-PACE Desk |
| Minnesota Full guide | 0.33% deed tax (0.34% in Hennepin and Ramsey) Minnesota Dept of Revenue - Deed Tax Rate | 0.23% of the debt (0.24% in Hennepin and Ramsey) Minnesota Dept of Revenue - Mortgage Registry Tax | Non-judicial. Foreclosure by advertisement; court action also allowed Fredrikson - Commercial and Residential Foreclosure by Advertisement (MN) | Active program C-PACE Desk |
| Mississippi | None Deeds.com - Real Estate Transfer Taxes | None † SmartAsset - What is a Mortgage Tax? | Non-judicial. Deed of trust trustee sale Justia - Mississippi Code 89-1-55 | None confirmed C-PACE Desk |
| Missouri Full guide | None — the state constitution bars new ones Justia - Missouri Constitution Article X s.25 | None † SmartAsset - What is a Mortgage Tax? | Non-judicial. Deed of trust trustee sale Missouri Revisor of Statutes - RSMo 443.290 | Active program C-PACE Desk |
| Montana | None — barred by state law Montana Code Annotated, Prohibition on real property transfer taxes (legmt.gov) | None † Stewart Virtual Underwriter — Mortgage Tax (states that levy it) | Non-judicial. Trustee sale under the Small Tract Financing Act (up to 40 acres) Nolo — Montana Foreclosure Laws | Active program C-PACE Desk |
| Nebraska | 0.332% ($3.32 per $1,000) from July 18, 2026 to 2031 Nebraska Department of Revenue — Documentary Stamp Tax | None † Stewart Virtual Underwriter — Mortgage Tax (states that levy it) | Both. Trustee sale under a trust deed; court action for mortgages Nebraska Legislature — Neb. Rev. Stat. 76-1005 (Trust Deeds Act) | Law passed — confirm locally C-PACE Desk |
| Nevada Full guide | 0.39% ($1.95 per $500); 0.51% in Clark County Recorders Association of Nevada — Property Transfer Tax | None † Stewart Virtual Underwriter — Mortgage Tax (states that levy it) | Non-judicial. Deed of trust power of sale Justia — NRS 107.080 | Active program C-PACE Desk |
| New Hampshire | 1.5% (0.75% each from buyer and seller) NH Department of Revenue Administration — Real Estate Transfer Tax FAQ | None † Stewart Virtual Underwriter — Mortgage Tax (states that levy it) | Non-judicial. Power of sale Justia — NH RSA 479:25 Sale Under the Power | None confirmed C-PACE Desk |
| New Jersey Full guide | Realty transfer fee paid by the seller; commercial sales over $1 million add a 1%–3.5% graduated fee NJ Division of Taxation — Realty Transfer Fee | None † Stewart Virtual Underwriter — Mortgage Tax (states that levy it) | Judicial. Superior Court action and sheriff sale Nolo — New Jersey Foreclosure Laws and Procedures | Law passed — confirm locally C-PACE Desk |
| New Mexico | None statewide Clever — The Ultimate Guide to New Mexico Real Estate Taxes | None † Stewart Virtual Underwriter — Mortgage Tax (states that levy it) | Both. Court action; trustee sale for qualifying commercial deeds of trust Justia — NMSA 48-10-17 (Deed of Trust Act) | Law passed — confirm locally C-PACE Desk |
| New York Full guide | 0.4% state (0.65% on NYC commercial sales of $2 million+); NYC adds its own N.Y. Tax Law §1402 | About 1.05% of the debt statewide; 2.8% on NYC commercial loans of $500,000+ NYC Dept. of Finance, MRT report | Judicial. Court action (RPAPL art. 13) N.Y. RPAPL art. 13 | Active program C-PACE Desk |
| North Carolina Full guide | 0.2% ($1 per $500); a few counties add more NC General Assembly — G.S. 105-228.30 | None — recording fee only Johnston County Register of Deeds — Land Record Information | Non-judicial. Power of sale, with a hearing before the clerk of court NC General Assembly — G.S. 45-21.16 | None confirmed C-PACE Desk |
| North Dakota | None — barred by the state constitution (2014) Ballotpedia — ND Property Transfer Tax Ban Amendment, Measure 2 (2014) | None † Clever — Ultimate Guide to North Dakota Real Estate Taxes | Judicial. Court action (N.D.C.C. ch. 32-19) ND Legislature — Chapter 32-19, Foreclosure of Real Estate Mortgages by Action | None confirmed C-PACE Desk |
| Ohio Full guide | 0.1% state + up to 0.3% county (0.4% maximum) Ohio Rev. Code §319.54, §322.02 | None † Stewart Virtual Underwriter — Mortgage Tax (states that levy it) | Judicial. Court of common pleas; sheriff sale Ohio Revised Code §2323.07 | Active program C-PACE Desk |
| Oklahoma Full guide | 0.15% ($0.75 per $500) Oklahoma Tax Commission — Documentary Stamp rules (OAC 710:30) | 0.1% of the debt on loans of 5+ years Justia — 68 O.S. §1904 | Both. Court action, or power of sale Justia — 46 O.S. §43 (Power of sale) | Active program C-PACE Desk |
| Oregon Full guide | None statewide; Washington County charges 0.1% Clever — Oregon Real Estate Transfer Taxes 2026 | None † Stewart Virtual Underwriter — Mortgage Tax (states that levy it) | Non-judicial. Trustee sale under the Oregon Trust Deed Act Oregon Legislature — ORS Chapter 86 | Law passed — confirm locally C-PACE Desk |
| Pennsylvania Full guide | 2% in most places (1% state + 1% local); 4.578% Philadelphia, 5% Pittsburgh Pennsylvania Dept. of Revenue | None † Stewart Virtual Underwriter — Mortgage Tax (states that levy it) | Judicial. Action in mortgage foreclosure; sheriff sale PA Code — 231 Pa. Code Subchapter I, Action of Mortgage Foreclosure | Active program C-PACE Desk |
| Rhode Island | 0.75% ($3.75 per $500) since October 1, 2025 RI Division of Taxation – Notice 2025-05 Conveyance Tax Increase | None † SmartAsset – What Is a Mortgage Recording Tax? (states: AL, FL, KS, MN, NY, OK, TN, DC; some include VA, GA) | Non-judicial. Statutory power of sale Justia – R.I. Gen. Laws §34-11-22 | Law passed — confirm locally C-PACE Desk |
| South Carolina | 0.37% deed recording fee (state + county) SCDOR – Deed Recording Fee | None † SmartAsset – What Is a Mortgage Recording Tax? (states: AL, FL, KS, MN, NY, OK, TN, DC; some include VA, GA) | Judicial. Master-in-equity court sale Charleston County – Primer for Mortgage Foreclosures (Master-in-Equity) | None confirmed C-PACE Desk |
| South Dakota | 0.1% ($0.50 per $500) SD Legislature – SDCL 43-4-21 | None † SmartAsset – What Is a Mortgage Recording Tax? (states: AL, FL, KS, MN, NY, OK, TN, DC; some include VA, GA) | Both. Sale by advertisement, but the borrower can require a court action SD Legislature – SDCL 21-48-9 | None confirmed C-PACE Desk |
| Tennessee Full guide | 0.37% TN Dept. of Revenue – Recordation Taxes | 0.115% of the debt over $2,000 UT CTAS – Mortgage Tax | Non-judicial. Trustee sale under power of sale Justia – Tenn. Code §35-5-101 | Active program C-PACE Desk |
| Texas Full guide | None — barred by the state constitution Tex. Const. art. VIII, §29 | None † SmartAsset – What Is a Mortgage Recording Tax? (states: AL, FL, KS, MN, NY, OK, TN, DC; some include VA, GA) | Non-judicial. First-Tuesday trustee sale Tex. Prop. Code §51.002 | Active program C-PACE Desk |
| Utah Full guide | None PropertyShark – Real Estate Transfer Taxes by State 2025 | None † SmartAsset – What Is a Mortgage Recording Tax? (states: AL, FL, KS, MN, NY, OK, TN, DC; some include VA, GA) | Non-judicial. Trust deed trustee sale Utah Legislature – Utah Code §57-1-23 | Active program C-PACE Desk |
| Vermont | 1.25% on commercial + 0.22% clean water surcharge Vermont Department of Taxes – Property Transfer Tax | None † SmartAsset – What Is a Mortgage Recording Tax? (states: AL, FL, KS, MN, NY, OK, TN, DC; some include VA, GA) | Both. Court action; power of sale allowed on commercial loans Vermont Legislature – 12 V.S.A. §4961 | None confirmed C-PACE Desk |
| Virginia Full guide | 0.25% state recordation + grantor tax of $0.50 per $500; local taxes add more Virginia Code – Ch. 8 State Recordation Tax | 0.25% recordation tax on the deed of trust (lower on very large loans) Virginia Code §58.1-803 | Non-judicial. Deed of trust trustee sale Virginia Code – Title 55.1 Ch. 3 Art. 2 (Deeds of Trust; Sales) | Active program C-PACE Desk |
| Washington Full guide | Graduated 1.1% to 3% of the price, plus 0.25%–0.5% local WA Dept. of Revenue – Real estate excise tax | None † SmartAsset – What Is a Mortgage Recording Tax? (states: AL, FL, KS, MN, NY, OK, TN, DC; some include VA, GA) | Non-judicial. Deed of Trust Act trustee sale WA Legislature – Chapter 61.24 RCW | Active program C-PACE Desk |
| West Virginia | 0.22% state + county add-on up to 0.33% WV Legislature – W. Va. Code §11-22-2 | None † SmartAsset – What Is a Mortgage Recording Tax? (states: AL, FL, KS, MN, NY, OK, TN, DC; some include VA, GA) | Non-judicial. Trustee sale under a deed of trust WV Legislature – W. Va. Code Art. 38-1 | None confirmed C-PACE Desk |
| Wisconsin Full guide | 0.3% ($0.30 per $100) Wisconsin Legislature – Wis. Stat. §77.22 | None † SmartAsset – What Is a Mortgage Recording Tax? (states: AL, FL, KS, MN, NY, OK, TN, DC; some include VA, GA) | Judicial. Court action (Wis. Stat. ch. 846) Wisconsin Legislature – Chapter 846 | Active program C-PACE Desk |
| Wyoming | None PropertyShark – Real Estate Transfer Taxes by State 2025 | None † SmartAsset – What Is a Mortgage Recording Tax? (states: AL, FL, KS, MN, NY, OK, TN, DC; some include VA, GA) | Both. Power of sale is common; court action allowed Justia – Wyoming Statutes Title 34, Ch. 4 | None confirmed C-PACE Desk |
