Ohio Real Estate Transfer Tax & Conveyance Fee Guide
Ohio real estate conveyance fees (transfer tax): county rates, state base fee, calculation formulas, and DTE 100(EX) exemptions under R.C. 319.54.
You review your closing disclosure 48 hours before signing on an Ohio home purchase and spot a four-figure "conveyance fee" you never budgeted for. Seeing that unexpected line item triggers instant closing panic, especially when your lender cannot explain the formula. Ohio does not use the term "transfer tax"—it levies a statutory county conveyance fee under R.C. 319.54. Understanding who pays it, how counties add their own permissive surcharges, and which exemptions apply protects your cash to close.
What Is Ohio's Real Estate Conveyance Fee?
In Ohio real estate transactions, what other states call a "deed transfer tax" is legally designated as the real property conveyance fee.
Governed by Ohio Revised Code § 319.54(G)(3) and § 322.02, this fee is collected directly by the county auditor whenever real property changes hands and a deed is presented for public recording.
The fee is composed of two distinct layers:
- State Base Fee (Mandatory Statewide): Exactly $1.00 per $1,000 of property value (0.10%), collected in every one of Ohio's 88 counties.
- County Permissive Add-On (Local Option): Ohio law permits county commissioners to levy an additional permissive fee of up to $3.00 per $1,000 of property value (0.30%) to fund county operations.
Because almost all urban and suburban counties have enacted the maximum permissive levy, the prevailing conveyance fee in most of Ohio is $4.00 per $1,000 (or 0.40% of the sale price).
| Fee Component | Statutory Authority | Rate per $1,000 Value | Effective Percentage |
|---|---|---|---|
| State Mandatory Base | R.C. § 319.54(G)(3) | $1.00 per $1,000 | 0.10% |
| County Permissive Fee | R.C. § 322.02 | $0.00 to $3.00 per $1,000 | 0.00% to 0.30% |
| Total Typical Rate | Combined | $1.00 to $4.00 per $1,000 | 0.10% to 0.40% |
The Exact Calculation Formula
Calculating Ohio conveyance fees requires one simple mathematical formula:
Conveyance Fee = (Sale Price Rounded Up to Next $1,000 ÷ 1,000) × Total County Rate
Crucial Rule: Under Ohio law, you round up to the next full $1,000 increment. If a home sells for $275,001, the fee is calculated against 276 units of $1,000.
Worked Real-World Examples
Example 1: $250,000 Home in Franklin County ($4.00 per $1,000)
- Sale price: $250,000
- Thousands of value: $250,000 ÷ 1,000 = 250
- State base portion ($1.00/thousand): 250 × $1.00 = $250.00
- County permissive portion ($3.00/thousand): 250 × $3.00 = $750.00
- Total conveyance fee due at closing: $1,000.00
Example 2: $425,500 Home in Cuyahoga County ($4.00 per $1,000)
- Sale price: $425,500 (rounded up to $426,000)
- Thousands of value: 426
- Combined conveyance rate: $4.00 per $1,000
- Total conveyance fee due at closing: 426 × $4.00 = $1,704.00
Example 3: $180,000 Home in a Base-Rate Rural County ($1.00 per $1,000)
- In counties that have never enacted a permissive add-on, only the state base applies.
- Thousands of value: 180
- Total conveyance fee due at closing: 180 × $1.00 = $180.00
Conveyance Fee Rates Across Notable Ohio Counties
County commissioners set permissive fees, meaning rates differ depending on which side of the county line the property sits:
| County | Seat / Major Metro | State Base | County Permissive | Total Rate per $1,000 | Fee on $300,000 Sale |
|---|---|---|---|---|---|
| Franklin | Columbus | $1.00 | $3.00 | $4.00 | $1,200 |
| Cuyahoga | Cleveland | $1.00 | $3.00 | $4.00 | $1,200 |
| Hamilton | Cincinnati | $1.00 | $3.00 | $4.00 | $1,200 |
| Summit | Akron | $1.00 | $3.00 | $4.00 | $1,200 |
| Montgomery | Dayton | $1.00 | $3.00 | $4.00 | $1,200 |
| Lucas | Toledo | $1.00 | $3.00 | $4.00 | $1,200 |
| Butler | Hamilton / West Chester | $1.00 | $2.00 | $3.00 | $900 |
| Warren | Lebanon / Mason | $1.00 | $2.00 | $3.00 | $900 |
| Stark | Canton | $1.00 | $3.00 | $4.00 | $1,200 |
| Lorain | Elyria / Lorain | $1.00 | $3.00 | $4.00 | $1,200 |
Always confirm the current add-on with your specific county auditor before drawing closing checks, as local levies are subject to periodic renewal.
Who Pays: Buyer or Seller?
In Ohio, the standard practice is clear: the seller pays the conveyance fee.
- Customary Practice: The title company or closing attorney debits the conveyance fee from the seller's proceeds on line 500 of the standard ALTA settlement statement.
- Contractual Freedom: The statute holds the deed presenter liable for payment at the auditor's counter, but does not dictate which party must bear the financial burden. If you are in a competitive buyer's market or executing a commercial deal, buyers can agree to cover the conveyance fee as a contract concession.
- Foreclosure & Bank Sales: In REO (bank-owned) or court-ordered sheriff sales, the purchase addendum frequently shifts all transfer taxes and conveyance fees entirely to the buyer.
Exemptions from Ohio Real Estate Transfer Tax
Under Ohio Revised Code § 319.54(G)(3), an extensive list of property transfers is exempt from the conveyance fee. To claim an exemption, you must submit Ohio Department of Taxation Form DTE 100(EX):
- Gifts and Nominal Consideration: Transfers where no money or valuable consideration changes hands (gift deeds).
- Spousal & Domestic Relations: Deeds transferring title between spouses, or pursuant to a divorce decree or legal separation agreement.
- Estate & Survivorship Transfers: Transfers to a surviving spouse or heir under a survivorship deed, transfer-on-death (TOD) designation, or probate court order.
- Governmental Entities: Deeds where the United States, State of Ohio, or any local school district, municipality, or township is either the grantor or grantee.
- Corporate Reorganizations & Entity Contributions: Transfers of real property into an LLC, partnership, or corporation, provided the owners of the entity hold the exact same proportional ownership shares as they held in the real estate prior to the deed.
- Lender Foreclosures: Deeds transferring property back to a mortgage lender in lieu of foreclosure, or through judicial confirmation of foreclosure.
- Corrective Deeds: Deeds executed solely to clear a cloud on title, fix a legal description typographical error, or confirm boundary lines.
Transfer Tax vs. Sales Tax: What You Must Know
Homebuyers often wonder whether Ohio sales tax applies to real estate transactions.
- Real Property (Land and Permanent Structures): Completely exempt from Ohio sales tax. You only pay the county conveyance fee and standard deed recording fees.
- Personal Property Included in the Sale: If your real estate contract separates out personal property (like custom furniture, lawn tractors, or freestanding hot tubs) and assigns them a distinct dollar price, that personal property is technically subject to Ohio sales tax at your county's rate.
- To explore ordinary sales tax on consumer goods and retail purchases, visit our Ohio Sales Tax Rates by County guide or calculate rates directly on our Ohio Sales Tax Calculator.
Additional Closing Fees: County Recorder Costs
Do not confuse the County Auditor's conveyance fee with the County Recorder's deed recording fee:
- The Auditor verifies the tax valuation, collects the conveyance fee, and stamps the deed.
- The Recorder records the deed in the public land records to give legal public notice of ownership.
- Standard Ohio deed recording fees under R.C. § 317.32 are typically $34 for the first two pages and $8 for each additional page. These are flat recording fees unrelated to the property's purchase price.
Frequently Asked Questions
What is the real estate transfer tax rate in Ohio?
Ohio charges a statewide base conveyance fee of $1.00 per $1,000 of the sale price (0.10%). Counties may add a permissive fee of up to $3.00 per $1,000, bringing the total typical rate across most Ohio counties to $4.00 per $1,000 (0.40%).
Who pays the conveyance fee in Ohio, the buyer or the seller?
By long-standing Ohio custom, the seller pays the real estate conveyance fee at closing. However, this is not a legal mandate; the purchase contract governs, and parties can negotiate who covers the fee.
How is the Ohio conveyance fee calculated on a fractional purchase price?
Under Ohio law, the conveyance fee is calculated on each $1,000 of value, with any fraction of $1,000 rounded up to the next full thousand. For example, a $250,250 purchase is taxed on 251 thousands.
Are transfers between spouses or family members exempt from Ohio transfer tax?
Yes. Transfers between spouses, survivorship deed transfers upon death, and gifts where no monetary consideration is exchanged are exempt from the conveyance fee under R.C. 319.54(G)(3) when accompanied by Form DTE 100(EX).
Is the real estate conveyance fee the same as Ohio sales tax?
No. Ohio sales tax applies exclusively to retail purchases of tangible personal property and certain enumerated services. Real estate transfers are exempt from sales tax and are subject only to the county conveyance fee.
Sources & Statutory References
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Cite & Attribute This Resource
Ohio CPA & Small Business Advisor. (2026). "Ohio Real Estate Transfer Tax & Conveyance Fee Guide". Verified against Ohio Department of Taxation records. Retrieved from https://www.ohiosalestaxcalculator.com/blog/ohio-transfer-tax
Permitted for quotation and attribution in professional, journalistic, legal, and academic works.
About the author
Researched, authored, and audited by our dedicated Ohio sales tax research team. Every county tax rate, municipal transit levy, statutory exemption rule (R.C. 5739), and UST-1 return schedule is audited directly against official Ohio Department of Taxation reports and the Ohio Revised Code.