| 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.
|