When you buy or sell real estate in Alabama, two things happen at the county probate court: transfer taxes are collected on behalf of the state, and recording fees are paid to the county. Figuring out exactly what you owe used to mean calling the probate office. This guide explains — in plain English — exactly how those numbers are calculated, step by step, across all 67 Alabama counties.
What Is Alabama’s Real Property Transfer Tax?
Alabama imposes a tax every time real property changes hands. This tax has two parts: a deed tax (also called the documentary stamp tax or conveyance tax) on the value of the property being transferred, and a mortgage tax on the loan amount when a mortgage is recorded at the same time. Both are governed by Alabama Code §40-22-1 (deed tax) and §40-22-2 (mortgage tax).
These state-level rates are identical in every Alabama county — no county can change them. What does vary by county is a layer of local recording fees collected by each probate court. The total you see on a closing statement is the sum of all of these moving parts.
The statewide rates (fixed by law)Deed tax:$0.50 per $500(or fraction thereof) of property value — equivalent to $1 per $1,000.
Mortgage tax:$0.15 per $100(or fraction thereof) of the loan amount — equivalent to $1.50 per $1,000.
Step 1 — Is the Transfer Exempt from Tax?
Before any numbers are crunched, the calculator first asks: does this transfer qualify for a tax exemption? Alabama law and Attorney General opinions carve out several categories of transfers that owe zero deed or mortgage tax. If your transfer falls into one of these categories, you skip all the tax calculations — though you still pay recording fees and a small “No Tax Collected” stamp fee.
Exempt transfer types include: foreclosure deeds to the mortgagee (the lender taking back the property), deeds of correction (fixing a clerical error in an earlier deed), reconveyances (where mortgage tax was already paid), post-divorce quitclaim deeds between former spouses, easements (under post-2012 reforms), and executor’s deeds to devisees perfecting title under a will.
⚠ Gifts are NOT exemptMany people assume transferring property as a gift avoids the deed tax. Under Alabama Attorney General Opinion 2001-239, gifts are taxed on their full stated value. If the stated value is zero, the tax may be assessed on the fair market value.
Two examples of Step 1 in action:
Example A · Foreclosure Deed — Exempt
A bank forecloses on a $175,000 property and takes title back via a foreclosure deed to themselves as mortgagee. Transfer type = “foreclosure_to_mortgagee.”
Result: The transfer is exempt. Deed tax = $0. Mortgage tax = $0. The bank still pays the county recording fees plus a $1 “No Tax Collected” stamp (amount varies by county — see Step 5).
Example B · Standard Sale — Not Exempt
A buyer purchases a home for $320,000. Transfer type = “sale.”
Result: Not exempt. The calculator proceeds to Steps 2 through 6 to calculate taxes and fees.
Step 2 — What Value Is Actually Taxed?
For non-exempt transfers, the calculator determines the taxable value — the dollar amount on which deed tax will be charged. This is where the rules get a little nuanced, especially when a mortgage is involved.
If there is no simultaneous mortgage: the taxable value equals the full sale price.
If a purchase-money mortgage is filed alongside the deed: Alabama law avoids double-taxing the same money. Because mortgage tax is already being paid on the loan portion, deed tax is only charged on the equity — the part of the purchase price the buyer is paying in cash above and beyond the loan. The formula is: Taxable Value = Sale Price − Mortgage Amount.
Two examples of Step 2 in action:
Example A · Cash Purchase (No Mortgage)
Sale price: $300,000. No mortgage is being recorded.
Taxable value for deed tax$300,000
The full sale price is taxed, since there’s no loan reducing the deed-tax base.
Example B · Purchase with $240,000 Simultaneous Mortgage
Sale price: $300,000. Purchase-money mortgage: $240,000, recorded at the same closing.
Sale price$300,000
Minus mortgage amount− $240,000
Taxable value for deed tax$60,000
Deed tax is charged only on the $60,000 equity. Mortgage tax is separately charged on the $240,000 loan in Step 4.
Step 3 — Calculating the Deed Tax
The deed tax rate is $0.50 for every $500 of taxable value, or any fraction of $500. This means the taxable value is divided into $500 “units,” and each unit costs $0.50. A $1,000 property: 2 units × $0.50 = $1.00. A $300,000 property: 600 units × $0.50 = $300.00.
The key word is “or fraction thereof” — this tells us how to handle amounts that don’t divide neatly into $500 increments. Most counties round UP to the next full $500 (this is the default under Alabama Code §40-22-1). However, Montgomery and Lee counties use a “round to the nearest $500” rule instead, which can result in a slightly lower tax when the value sits just above a $500 boundary.
Two examples of Step 3 in action:
Example A · Baldwin County — $300,000 Sale (Round Up Rule)
Taxable value$300,000
÷ $500 per unit= 600 units
No remainder → no rounding needed600 units
× $0.50 per unit
Deed Tax$300.00
Example B · Lee County — $300,001 Sale (Round Nearest Rule)
The same $300,001 value shows the difference between the two rounding methods:
$300,001 ÷ 500 = 600.002 units
Most counties (round up) → 601 units × $0.50$300.50
Lee/Montgomery (round nearest) → 600 units × $0.50$300.00
Difference saved in Lee/Montgomery$0.50
Small difference here, but it grows on larger borderline values. This is documented in Lee County’s official probate fee schedule (2013) and Montgomery County’s official schedule (2026).
Step 4 — Calculating the Mortgage Tax
If a mortgage is being recorded, a separate mortgage tax is due. The rate is $0.15 per $100 of the mortgage principal (or any fraction of $100). Unlike the deed tax, there is no county variation in how this rounding works — every county rounds up to the next $100.
This tax only applies when a mortgage is actually being recorded. If the buyer pays cash, or if the mortgage was recorded at a previous date, this step produces $0.
Two examples of Step 4 in action:
Example A · $240,000 Mortgage
Mortgage amount$240,000
÷ $100 per unit = 2,400 units (exact)2,400 units
× $0.15 per unit
Mortgage Tax$360.00
Example B · $100,001 Mortgage (Showing the “Fraction Thereof” Rule)
Mortgage amount$100,001
÷ 100 = 1,000.01 → rounds UP to 1,001 units1,001 units
× $0.15
Mortgage Tax$150.15
That extra $1 above $100,000 triggers a full additional $100 unit, costing an extra $0.15. Per Alabama Code §40-22-2.
Step 5 — Adding County Recording Fees
This is where things vary the most across Alabama’s 67 counties. Each county probate court has its own fee schedule for the act of recording the document. These fees pay for the court’s filing, indexing, imaging, certification, and archiving services. They are charged on top of — and separately from — the state transfer taxes.
The fee structure has several components, most of which your county bundles into a single “first page fee” so you don’t have to add them individually:
- First page fee — the base charge for recording the first page of the document
- Additional page fee — charged per page beyond the first (typically $2.50–$5.50)
- Index fee — a separate charge in some counties (e.g. Lee: $5, Montgomery: $5, Shelby: $10)
- Recordation stamp fee — a per-document certification charge (often $1)
- SRF / data processing fee — e.g. Baldwin charges $5; Mobile charges $2
- Archive fee — e.g. Baldwin charges an extra $5 (always charged, even on exempt docs)
- Special county fee — Mobile charges a $10 special county tax, but only on taxable documents
- Extra name fee — most counties include 2 grantors and 2 grantees; each extra person costs $1
- “No Tax Collected” stamp — charged on exempt documents instead of the taxes above (usually $1, but $3 in Autauga, $0.50 in Madison, $0 in Limestone)
Two examples of Step 5 in action:
Example A · Baldwin County — 1-Page Deed, 2 Grantors, 2 Grantees (Taxable)
First page fee$3.00
Additional pages (none)$0.00
Data processing / SRF fee$5.00
Archive fee (always charged)$5.00
Extra names beyond 2+2 (none)$0.00
No-tax stamp (not exempt)$0.00
Total Recording Fees$13.00
Confirmed against Baldwin County’s official online recording fee calculator.
Example B · Mobile County — 1-Page Deed, 1 Grantor, 2 Grantees (Taxable)
First page fee ($2.50/page)$2.50
Recordation stamp$1.00
SRF fee$2.00
Mobile County special tax (taxable docs only)$10.00
Extra names (1 grantor < 2 threshold)$0.00
Total Recording Fees$15.50
Per Mobile County Probate Court official fee schedule. Note that the $10 special tax is waived on exempt documents.
Step 6 — The Grand Total
The final step is simply addition. The total taxes (deed + mortgage) are added to the total recording fees to arrive at the amount due at the probate court window.
Two full worked examples, end to end:
Full Example A · Baldwin County — $300,000 Cash Sale, 1-Page, 2+2 Names
Deed tax (600 units × $0.50)$300.00
Mortgage tax (no mortgage)$0.00
County recording fees (Baldwin)$13.00
Grand Total Due at Probate Court$313.00
Full Example B · Mobile County — $175,000 Sale with $140,000 Purchase-Money Mortgage
Taxable value ($175k − $140k equity)$35,000
Deed tax (70 units × $0.50)$35.00
Mortgage tax (1,400 units × $0.15)$210.00
Mobile County recording fees$15.50
Grand Total Due at Probate Court$260.50
How Recording Fees Vary Across Alabama Counties
The table below highlights the counties that deviate most significantly from the “standard” pattern (first page ~$10–$13, additional pages $3, no separate index fee). Most of Alabama’s 67 counties are fairly close to each other — these are the outliers worth knowing about, especially if you are closing across county lines.
| County | 1st Page Fee | Addl. Page | What Makes It Unusual |
|---|---|---|---|
| Madison | $25.75 | $2.50 | Highest first-page fee; bundles imaging ($10), microfilm ($0.25), and mental health levy ($12) |
| Coffee | $26.00 | $3.00 | Highest base recording fee in Alabama |
| Jefferson | $16.00 | $3.00 | All-inclusive; one of the most populated counties |
| Houston / Morgan | $16.00 | $3.00 | Match Jefferson’s all-inclusive rate |
| DeKalb | $13.50 | $5.50 | Highest additional-page fee in state ($5.50 vs. typical $3) |
| Autauga | $11.00 | $3.00 | Only 1 grantor + 1 grantee included (not 2+2); $3 no-tax stamp |
| Mobile | $2.50 | $2.50 | Lowest per-page rate; but adds $1 stamp + $2 SRF + $10 special tax on taxable docs |
| Limestone | $4.00 | $3.00 | Lowest first-page fee in state; no no-tax stamp charge |
| Lee / Montgomery | $3–$8.50 | $2.50–$3 | Use “round nearest $500” for deed tax — the only two counties with this rule |
A full fee schedule for all 67 Alabama counties — sourced from official county probate websites — is embedded in the calculator’s data layer. Each county entry includes a confidence flag (high for primary-source verified, medium for older schedules pending re-confirmation) and the date it was last verified.
Why fees can look confusingSome counties (like Baldwin) list each component separately on their website: “$3 page fee + $5 data processing + $5 archive.” Others (like Jefferson) roll everything into one line: “$16.00 first page.” Both result in the same type of charge — the all-in amount is what matters when calculating what you owe.
References & Official Sources
This calculator and guide are built on official, primary-source data. Every county fee entry cites the specific probate court website or official PDF it was drawn from. Below are the key legal and county sources used in building the calculation logic:
- Law Alabama Code §40-22-1 — Deed/documentary stamp tax. Sets the $0.50/$500 rate, exemptions (foreclosure to mortgagee, deed of correction), and rounding rules. Ala. Code §40-22-1 (2024 reprint).
- Law Alabama Code §40-22-2 — Mortgage tax. Sets the $0.15/$100 rate and upward-rounding rule for mortgage tax units. Ala. Code §40-22-2 (2024 reprint).
- AG Opinion Alabama Attorney General Opinion 2001-239 — Establishes that gift deeds are taxed on full stated (or fair market) value and are not exempt from deed tax.
- County Jefferson County Probate Court — Official fee schedule: “$16.00 for the 1st page, plus $3.00 for each additional page; $1.00 No Tax Collected stamp.” Source: jeffcoprobatecourt.com/recording (verified 2021).
- County Mobile County Probate Court — Official fee schedule: “$2.50 per page; $1.00 recordation stamp; $2.00 SRF; $10.00 Mobile County Special Tax on taxable documents.” Source: probate.mobilecountyal.gov/recording-fees (verified 2026).
- County Montgomery County Probate Court — Official fee schedule: “Index fee $5.00; per page $2.50; certification $1.00; one-page total $8.50.” Uses “round nearest $500” deed tax rule. Source: Montgomery County Probate (verified 2026).
- County Madison County Probate Court — Official fee schedule: “Imaging $10; per page $2.50; filing $1; microfilm $0.25; mental health $12 = $25.75 first page; $2.50 each additional.” Source: Madison County Probate (verified 2013; schedule unchanged per probate office).
- County Baldwin County Probate Court — Official online calculator confirms: $3.00 first page + $5.00 data processing + $5.00 archive = $13.00 one-page total. Source: Baldwin County Probate (verified 2026).
- County Lee County Probate Court — Official fee schedule: “Index fee $5.00; per page $3.00; $1.00 no-tax fee on exempt instruments; deed tax rounded to nearest $500.” Source: Lee County Probate (verified 2013).
- County Houston County Probate Court — Official schedule: “$16.00 first page; $3.00 each additional page.” Source: Houston County Probate (verified 2019).
- County Dale County Probate Court — Official schedule: “FIRST PAGE $13.00; EACH ADDITIONAL PAGE $3.00; EXTRA INDEXES OR REFERENCES $1.00 (allow 2).” Source: Dale County Probate (verified 2026).
- County Tuscaloosa County Probate Court — Official schedule: “$3.00 per page; $2.00 probate judge fee per document = $5.00 one-page total; $1.00 extra names.” Source: Tuscaloosa County Probate (verified 2019).
- County DeKalb County Probate Court — Official schedule: “$13.50 first page; $5.50 each additional page.” Source: DeKalb County Probate (verified 2021).
All fee data was collected by direct review of official county probate court websites and official PDF fee schedules. Where a county’s 2026 schedule was not yet posted, the most recently available schedule is used and flagged accordingly. County fees are subject to change by local act of the Alabama Legislature; always confirm directly with your county’s probate court before closing.