The Colorado conveyance tax calculator is built around four core components: the state documentary fee, the municipal real estate transfer tax (RETT), and the recording fee. Each one has its own rules, its own exemptions, and its own place on your closing disclosure. Let’s walk through each one, step by step.
1
Start With Total Consideration
Before any tax can be calculated, the calculator needs to know the total “consideration” — the full economic value being exchanged in the transaction. This is not always just the sale price. Under C.R.S. § 39-13-102, consideration includes the cash sale price plus any mortgage or lien the buyer is assuming from the seller.
The formula is simple: Total Consideration = Sale Price + Assumed Mortgage.
Example 1A
Simple All-Cash Purchase
A buyer purchases a townhouse in Fort Collins for $420,000 with no loans being assumed.
| Component | Amount |
|---|---|
| Sale Price | $420,000 |
| Assumed Mortgage | $0 |
| Total Consideration | $420,000 |
Example 1B
Purchase With an Assumed Loan
A buyer purchases a property in Glenwood Springs for $500,000 and also takes over the seller’s existing loan of $80,000.
| Component | Amount |
|---|---|
| Sale Price | $500,000 |
| Assumed Mortgage | $80,000 |
| Total Consideration | $580,000 |
Note: Personal property like furniture or appliances is excluded from consideration if it is separately documented on the Colorado TD-1000 Real Property Transfer Declaration — a form required at every closing under C.R.S. § 39-5-121.5.
2
Calculate the State Documentary Fee
Colorado’s statewide documentary fee is governed by C.R.S. § 39-13-102. It is assessed on virtually every deed or instrument that transfers title to real property. The rate is just one cent per $100 of consideration — which sounds tiny, but adds up on larger transactions.
The calculation works like this: take the total consideration, divide it by 100, round that number up to the next whole number (even if the remainder is just one dollar), then multiply by $0.01. If the total consideration is $500 or less, no fee is owed at all.
“The state documentary fee is 0.01% of the total consideration — effectively $1 for every $10,000 in sale price. It is one of the lowest real estate transfer fees in the country.”
Who pays? By longstanding custom, the seller pays the documentary fee at closing — though the law does not require this, and it is technically negotiable between the parties.
Documentary Fee Exemptions
Under C.R.S. § 39-13-104, the following types of transfers are completely exempt from the documentary fee:
- Government transfers (federal, state, or local entities)
- Gift transfers (often described as “love and affection”)
- Probate and inheritance transfers (deeds after death)
- Foreclosure and deed-in-lieu-of-foreclosure transfers
- Deeds of trust and mortgages used as security
- Correction deeds and affidavits
- Leases and assignments that do not transfer title
- Court-ordered transfers
Example 2A
Standard Residential Sale in Boulder County
Sale Price: $650,000. No assumed mortgage. No exemptions apply.
| Step | Value |
|---|---|
| Total Consideration | $650,000 |
| Divide by 100 | 6,500 |
| Round up (already whole) | 6,500 |
| Multiply by $0.01 | $65.00 |
| Documentary Fee | $65.00 |
Example 2B
Sale With an Odd Amount — Rounding Up Matters
Sale Price: $325,001. No assumed mortgage.
| Step | Value |
|---|---|
| Total Consideration | $325,001 |
| Divide by 100 | 3,250.01 |
| Round up to next whole number | 3,251 |
| Multiply by $0.01 | $32.51 |
| Documentary Fee | $32.51 |
Compare: if the price had been exactly $325,000, the fee would be $32.50 — one cent less, because no rounding was needed.
3
Check for a Municipal Real Estate Transfer Tax (RETT)
Most Colorado counties collect no local transfer tax beyond the state documentary fee. However, twelve Colorado municipalities — mainly mountain resort towns — have voter-approved Real Estate Transfer Taxes (RETTs). These are calculated as a flat percentage of the sale price only (not the full consideration), and they are typically paid by the buyer.
These local RETTs exist independently of state law and were each passed through local ballot measures. They fund everything from affordable housing programs to open space preservation. If your property is in one of these towns, the RETT is often the largest single closing cost.
| Municipality | County | RETT Rate |
|---|---|---|
| Ophir | San Miguel | 4.0% |
| Crested Butte | Gunnison | 3.0% |
| Telluride | San Miguel | 3.0% |
| Avon | Eagle | 2.0% |
| Aspen | Pitkin | 1.5%* |
| Vail | Eagle | 1.0% |
| Breckenridge | Summit | 1.0% |
| Frisco | Summit | 1.0% |
| Snowmass Village | Pitkin | 1.0% |
| Minturn | Eagle | 1.0% |
| Gypsum | Eagle | 1.0% |
| Winter Park | Grand | 1.0% |
*Aspen’s RETT has a special $100,000 exclusion on the housing portion — explained in the examples below.
Example 3A
Condo Purchase in Breckenridge (Summit County)
Sale Price: $900,000. Breckenridge RETT rate: 1.0%.
| Calculation | Amount |
|---|---|
| Sale Price | $900,000 |
| RETT Rate | 1.0% |
| Municipal RETT (buyer pays) | $9,000.00 |
Example 3B
Home Sale in Aspen — The $100,000 Exclusion
Sale Price: $2,500,000. Aspen RETT rate: 1.5%, but the first $100,000 of value is excluded from taxation under local ordinance.
| Calculation | Amount |
|---|---|
| Sale Price | $2,500,000 |
| Less: $100,000 exclusion | − $100,000 |
| Taxable Base | $2,400,000 |
| RETT Rate | 1.5% |
| Municipal RETT (buyer pays) | $36,000.00 |
Government transfers and foreclosure sales are typically exempt from municipal RETTs as well, though each municipality’s specific ordinance governs its own exemptions.
4
Add the Recording Fee
Every deed recorded in Colorado requires a recording fee paid to the county clerk and recorder. As of July 1, 2025, Colorado standardized this to a flat $40 per document statewide, thanks to House Bill 24-1269. This replaced the older system where fees varied by page count — sometimes creating wide disparities between counties.
On top of the flat $40, two mandatory surcharges apply to every recorded document:
- $1.00 — Electronic Recording Technology Board (ERTB) surcharge, per C.R.S. § 30-10-421
- $2.00 — E-Recording surcharge
This means the total recording fee is always $43.00, regardless of which of Colorado’s 64 counties the property is in.
Example 4A
Recording a Deed in Jefferson County
| Fee Component | Amount |
|---|---|
| County flat recording fee | $40.00 |
| ERTB surcharge | $1.00 |
| E-Recording surcharge | $2.00 |
| Total Recording Fee | $43.00 |
Example 4B
Recording a Deed in Pitkin County (Aspen)
Even in a high-cost county like Pitkin, the recording fee is exactly the same.
| Fee Component | Amount |
|---|---|
| County flat recording fee | $40.00 |
| ERTB surcharge | $1.00 |
| E-Recording surcharge | $2.00 |
| Total Recording Fee | $43.00 |
By custom, the seller typically pays the recording fee, though — like the documentary fee — it is legally negotiable between buyer and seller.
5
Add It All Up — Grand Total
Once all three components are known, the grand total is straightforward:
Grand Total = Documentary Fee + Municipal RETT (if applicable) + Recording Fee
Example 5A — Full Calculation
Home in Vail, Eagle County — Sale Price $1,200,000, Assumed Mortgage $100,000
| Fee | Paid By | Amount |
|---|---|---|
| Documentary Fee (on $1,300,000) | Seller | $130.00 |
| Vail Municipal RETT (1% of $1,200,000) | Buyer | $12,000.00 |
| Recording Fee (flat statewide) | Seller | $43.00 |
| Grand Total | $12,173.00 |
Example 5B — Full Calculation
Home in Denver (No Municipal RETT) — Sale Price $575,000, No Assumed Mortgage
| Fee | Paid By | Amount |
|---|---|---|
| Documentary Fee (on $575,000) | Seller | $57.50 |
| Municipal RETT | N/A | $0.00 |
| Recording Fee (flat statewide) | Seller | $43.00 |
| Grand Total | $100.50 |
Outside of mountain resort towns, Colorado’s closing taxes are remarkably low. In Denver, the buyer pays nothing in transfer taxes at all.
A Note on Special Exemptions
If your transaction qualifies for an exemption, you may owe no documentary fee and no municipal RETT — only the $43 recording fee. The most common qualifying scenarios are gifts between family members (no money changing hands), probate and inheritance transfers, foreclosure-related deeds, and any transfer involving a government entity. Exemptions must be claimed at the time of recording and are noted directly on the deed.
For example: a parent transferring a home to their adult child for “love and affection” in Summit County would owe $0 in documentary fees, $0 in Breckenridge RETT, and just $43 to record the deed.
Why This Calculator Matters
Colorado’s real estate fee structure looks simple on the surface — and in most of the state, it truly is. But the dozen mountain municipalities with RETTs can dramatically change your closing costs. A $2 million home in Telluride carries a $60,000 transfer tax burden; the same home in Colorado Springs carries just $200 in state fees plus $43 to record. The calculator exists to surface that difference clearly, instantly, and without requiring any knowledge of obscure municipal tax codes.
All calculations are performed in real time as you enter your sale price, assumed mortgage, and location. No submission is required — the totals update automatically. The tool validates inputs, applies exemptions automatically based on your transfer type, and clearly shows which fees are traditionally paid by the seller versus the buyer.
Sources & Legal References
- C.R.S. § 39-13-102 — Colorado Documentary Fee Statute. Establishes the 1¢ per $100 rate and the $500 threshold. leg.colorado.gov
- C.R.S. § 39-13-104 — Exemptions from the Documentary Fee. Lists all qualifying transfer types including gifts, government transfers, foreclosures, and deeds of trust.
- C.R.S. § 39-5-121.5 — TD-1000 Real Property Transfer Declaration requirement. Mandates the filing of a transfer declaration at every closing; failure to file results in a statutory penalty.
- C.R.S. § 30-10-421 — County Clerk Recording Fees. Authorizes county recording fees and the ERTB surcharge structure.
- House Bill 24-1269 (Colorado General Assembly, 2024) — Established the uniform flat $40 recording fee effective July 1, 2025, replacing the prior per-page fee system.
- Arapahoe County Clerk & Recorder — Confirms the $0.10 per $1,000 documentary rate (equivalent to $0.01 per $100). arapahoeco.gov
- Town of Breckenridge Municipal Code — Establishes the 1.0% RETT. Buyer is the responsible party.
- City of Aspen Municipal Code — Establishes the 1.5% RETT with a $100,000 exclusion on the housing portion (0.5% Wheeler Opera House fund + 1.0% housing fund, both adopted by ballot).
- Town of Telluride Finance Department — Establishes the 3.0% RETT applicable to all sales within town limits.
- Colorado County Clerks Association — Guidance on surcharge distribution: $1 ERTB surcharge retained by county; $2 e-recording surcharge remitted to state fund.
© 2026 Colorado Closing Resource · For informational purposes only · Not legal or tax advice · Consult a Colorado real estate attorney for your specific transaction