3/30/2022

Tax Transfer

  1. Tax Transfer From Selling Primary Residence
  2. Tax Transfer Real Estate
  3. Tax Transfer Pricing

Real estate transfer tax is an excise tax on transactions involving the sale of real property where title to the property is transferred from the seller to the buyer. Before a deed, security. When these assets are transferred from the name of the person who died (“the decedent”) to someone else (“the beneficiary”), the State of New Jersey may impose a tax on this “transfer” of ownership. The amount of tax imposed depends on several factors: Who the beneficiaries are and how they are related to the decedent.

To sort forms by 'Form Number' or 'Name/Description', click on that item in the table header.

  • The following forms are fillable PDF forms which can be opened, completed, and saved.
  • An alternative print version of most forms are available that have limited functionality but may be easier to open.
  • To achieve the best results, we recommend the latest version of both your web browser and Adobe Acrobat Reader.

You may also save the form as a PDF to your computer, complete the form, and then print and mail the form to the address listed.

To save a PDF form to your computer:

1. Right click on the title link of the form you want to save.
2. Select “Save Target As” or “Save Link As.”
3. Choose a location to save the document and click 'Save.'
4. Open the form using a PDF Reader that supports the ability to complete and save PDF forms. (Adobe's Acrobat Reader is free and is the most popular of these programs.)

5. Print the form using the 'Print Form' button on the form for best results.

Note for Apple users: Apple Preview PDF Reader does not support calculations in forms. Please follow the above directions and use a different PDF Reader.

Having an issue opening a form?
  • Each browser has its own settings to control how PDFs open from a web page. Adobe provides information on how to adjust your browser settings to view PDFs.
  • Additional details on opening forms can be found here.

To request forms, please email forms@dra.nh.gov or call the Forms Line at (603) 230-5001. If you have a substantive question or need assistance completing a form, please contact Taxpayer Services at (603) 230-5920.

Document Number
(fillable PDF)
Document Number
(print PDF)
Document Description
CD-57-P (fillable)CD-57-P (print)Real Estate Transfer Tax Declaration of Consideration (Purchaser)
See Form for Instructions
CD-57-S (fillable)CD-57-S (print)Real Estate Transfer Tax Declaration of Consideration (Seller)
See Form for Instructions
CD-57-HC-P (fillable)CD-57-HC-P (print)Real Estate Transfer Tax Declaration of Consideration for Holding Companies (Purchaser)
See Form for Instructions
CD-57-HC-S (fillable)CD-57-HC-S (print)Real Estate Transfer Tax Declaration of Consideration for Holding Companies (Seller)
See Form for Instructions
PA-34 (fillable)PA-34 (print)

Inventory of Property Transfer
See Form for Instructions

An original Form PA-34, Inventory of Property Transfer aka Real Estate Transfer Questionnaire), must be filed with the Department within 30 days from the recording of the deed.
A copy of the PA-34 must also be filed with the local assessing officials of the municipality where the property is located.

DP-4 (fillable)DP-4 (print)Monthly Report of Taxes and Surcharge Fees Collected on Transfer of Real Property
See Form for Instructions
DP-65 (fillable)DP-65 (print)Credit Claim for Real Estate Transfer Tax Indicia
See Form for Instructions
DP-65-S fillable)DP-65-S (print)

Credit Claim for Recording Surcharge Indicia

See Form for Instructions

Calculate Real Estate Transfer Tax Rates

Property transfer tax is an assessment charged by both the State of Michigan and the individual county. When you transfer real estate, they charge a fee as a percentage of the sales price. The seller is responsible for this fee unless it is otherwise agreed to be paid by the buyer. This fee is reported on a document called a 'Real Estate Transfer Valuation Affidavit'.

Enter the sales price of your property below

The tool will output the county tax, state tax and total tax due on sale.

Tax Transfer From Selling Primary Residence



Related: Michigan Title Insurance Calculator

Computing real estate transfer tax is done in increments of $500. The state charges $3.75 for each increment and the county charges $.55 (which an be up to $.75 as authorized by the county board of commissioners with a population more than 2,000,000 or more). These combined represents the total tax obligation. The Michigan legislation states:

Beginning on January 1, 1995, except as otherwise provided in this section, the tax imposed under sections 3 and 4 is levied at the rate of $3.75 for each $500.00 or fraction of $500.00 of the total value of the property being transferred. (Read more at STATE REAL ESTATE TRANSFER TAX ACT - MCL 207.525 Sec. 5 (Act 330 of 1993) - State)

Tax Transfer Real Estate

The county tax is calculated in the same method but at a rate of 55 cents per $500. A rate up to 75 cents per $500 is allowed if the county's population is more than 2 million (Read more at REAL ESTATE TRANSFER TAX - MCL 207.504 Sec. 4 (Act 134 of 1966) - County).

Download Printable Real Estate Tax Rate Charts:


Tax Transfer

Tax Transfer Pricing

NOTE: This tool is intended to be used for illustrative purposes only. Estimates are not guaranteed and may be different based on your individual situation. Riverbank Finance LLC does not provide tax or legal advice. It is recommended that you consult with a tax attorney for advice on your situation.