Walworth County Parcel Search Application

WISCONSIN REAL ESTATE TRANSFER FEES

 

WISCONSIN TRANSFER FEES

 

September 1, 1981 through the present The fee is 30 cents per $100 ($3.00 per $1000). The sale price or value should always be rounded up to the nearest hundred dollars before computing the tax, then multiply by .003.  To compute the consideration from the transfer fee shown, take the transfer fee, divide by 3 and multiply by 1000.  
October 1, 1969 to August 31, 1981 The fee was 10 cents per $100 ($1.00 per $1000). To compute the consideration from the transfer fee shown, take the transfer fee and multiply by 1000.  
LAND CONTRACTS dated on or after August 1, 1992 The fee is due at the time of recording. Deeds in satisfaction of those land contracts are exempt from fee per s.77.25(17). 
LAND CONTRACTS dated September 1, 1981 to July 31, 1992 The fee was deferred on the original land contract. Fee of  $3.00 per $1000 is due on the deed in satisfaction of land contract. The deferred fee is also triggered when any modification such as an amendment or assignment of vendee’s interest is recorded.
LAND CONTRACTS dated December 17, 1971 to August 31, 1981 The deferred fee of $1.00 per $1000 is due when the deed in satisfaction, or any modification to the land contract, is recorded. 
 LAND CONTRACTS dated before December 17, 1971 The deed in satisfaction is exempt from transfer fee per s.77.25(1). The land contract must be recorded to claim the exemption on the deed.

FEDERAL REVENUE STAMPS
(Used prior to real estate transfer fees; governing agency was IRS)

Effective Dates

Tax

12/01/1914 to 09/08/1916

50¢ where consideration or value exceeds $100 and does not exceed $500; for each additional $500 or fractional part thereof, 50¢.

09/09/1916 to 11/30/1917 No Tax.
12/01/1917 to 03/23/1926

50¢ where consideration or value exceeds $100 and does not exceed $500; for each additional $500 or fractional part thereof, 50¢.

03/29/1926 to 06/20/1932 No Tax.
06/21/1932 to 06/30/1940

50¢ where consideration or value exceeds $100 and does not exceed $500; for each additional $500 or fractional part thereof, 50¢.

07/01/1940 to 12/31/1967

55¢ where consideration or value exceeds $100 and does not exceed $500; for each additional $500 or fractional part thereof, 55¢.

01/01/1968 to 09/30/1969 No Tax.

Additional information: Chapter 77 Wis. Stats. Subchapter II; Chapter Tax 15 Administrative Code 


Copyright @ 2012 Walworth County Government. All Rights Reserved.
100 W Walworth, Elkhorn, WI 53121