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Ohio · R.C. 319.54, 322.02Ohio conveyance fee: up to 4 mills, paid with the deed

Ohio has no single state transfer tax. The county auditor charges a fee of ten cents per $100 of value, at least $1, for receiving the statement of value (R.C. 319.54(G)(3)), and a county may add a real property transfer tax of up to thirty cents per $100 (R.C. 322.02). The county tax is levied on the grantor and paid to the auditor when the deed is delivered, before it goes to the recorder. On a $400,000 sale that is $400 plus up to $1,200 – at most $1,600.

Rate, who pays and an example

  1. Auditor fee

    10 cents per $100 of value, minimum $1 (R.C. 319.54(G)(3)).

  2. County transfer tax

    Up to 30 cents per $100, adopted by resolution after two public hearings (R.C. 322.02(A)).

  3. Who pays

    The county tax is levied on and paid by the grantor – the seller (R.C. 322.02(A)).

  4. Example

    $400,000 → $400 auditor fee + up to $1,200 county tax = up to $1,600.

Good to know

  • Paid to the county auditor at delivery of the deed, before it is presented to the recorder.
  • No auditor fee on, among others, transfers to or from government, to secure a debt, to correct a deed, and gifts between spouses or parent and child (R.C. 319.54(G)(3)).
  • The county rate varies: check the county auditor's current rate before the settlement statement is final.

What the TC checks

  • The tax line on the closing statement against the statutory rate.
  • Who pays it – the statute, the contract or local custom.
  • The value or consideration stated on the deed or declaration.

Questions about this tax

How much is the Ohio conveyance fee?

10 cents per $100 for the auditor plus up to 30 cents per $100 county tax – up to $1,600 on a $400,000 sale.

Who pays the Ohio transfer tax?

R.C. 322.02 levies the county tax on the grantor, so the seller pays it unless the contract shifts it.

Is a gift between parent and child exempt in Ohio?

Yes, a gift between spouses or between parent and child is listed as exempt from the auditor fee in R.C. 319.54(G)(3)(d).

Related guides

Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Source: Ohio Revised Code 319.54 and 322.02 (codes.ohio.gov, read October 25, 2026).

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.