Ohio’s conveyance fee framework has been in place for decades, with the state mill authorized by ORC §319.54(G)(3) and the county permissive tax by ORC §322.02.[1][2] The maximum combined rate — state plus county — is 4 mills ($4.00 per $1,000), or 0.40% of the sale price. Nearly all 88 Ohio counties have adopted the county tax; only a handful levy less than the maximum 3 local mills. The rules for rounding, exemptions, and the rare city-level tax (Cleveland) are the focus of this guide.
1 Determine the Taxable Value — Round Up to the Next $100
Ohio’s conveyance fee is calculated on the full consideration received by the seller, as defined in ORC §319.202.[3] Consideration includes cash paid at closing plus the value of any existing mortgage or lien the buyer assumes. If a buyer pays $200,000 cash and takes over a $45,000 home equity loan the seller owes, the taxable value is $245,000 — the full transfer price, not just the cash portion.
There is one critical Ohio-specific arithmetic rule: the sale price is always rounded up to the next full $100 before the fee rates are applied. A sale price of $245,250 becomes a taxable value of $245,300. A price of $550,000 — already a round number — stays $550,000. This rounding rule comes from ORC §319.54(G)(3) itself and is confirmed by individual county auditors’ fee schedules.[1][3]
Two special cases change what number you round up:
- Land contracts older than 12 months — use the unpaid contract balance, not the original price (ORC §319.202).
- Gifts and transfers with no stated consideration — use the property’s fair market value as the taxable base (ORC §319.202(D)).
Taxable Value = RoundUp(Sale Price or Consideration, to nearest $100) (Add assumed debt to cash consideration before rounding — ORC §319.202)
Example A — $245,250 Sale, Franklin County
A seller accepts $245,250 in cash for a home in Columbus. The buyer obtains a new mortgage; no existing debt is assumed.
Sale price: $245,250 → rounded up to next $100 → Taxable Value: $245,300
Example B — $550,000 Sale, Cuyahoga County
A seller transfers a single-family home in a Cleveland suburb for $550,000 cash. No liens are assumed.
Sale price: $550,000 → already a round $100 → Taxable Value: $550,000
2 Apply the Mandatory State Conveyance Fee (1 Mill)
Every real property transfer recorded in Ohio — no matter the county — is subject to the mandatory state conveyance fee of 1 mill, which equals $1.00 for every $1,000 of taxable value, or 0.10% of the rounded-up price. This fee is set directly by ORC §319.54(G)(3) and cannot be waived, reduced, or varied by county resolution.[1] It applies uniformly whether the property is in Franklin County (Columbus) or Vinton County (rural Appalachian Ohio).
Because the fee is expressed per $1,000 and Ohio rounds the price up to the nearest $100 first, the math is straightforward: divide the taxable value by 1,000 and that is the state fee. The computation uses the rounded value from Step 1, not the original stated price.
State Conveyance Fee = Taxable Value × 0.001 (= $1.00 per $1,000 — ORC §319.54(G)(3))
Example A — Franklin County, State Fee
Taxable value: $245,300
State fee: $245,300 × 0.001 = $245.30
Example B — Cuyahoga County, State Fee
Taxable value: $550,000
State fee: $550,000 × 0.001 = $550.00
3 Add the County Permissive Transfer Tax (0–3 Mills)
In addition to the state mill, most Ohio counties levy a permissive real property transfer tax under ORC §322.02, set by county commissioner resolution and capped at 3 mills ($3.00 per $1,000, or 0.30%).[2] This makes the maximum combined rate 4 mills ($4.00 per $1,000 = 0.40%). The county tax is applied to the same rounded-up taxable value used for the state fee. Revenue from the county tax funds local services and — in GMA-planning counties — affordable housing and infrastructure programs.
Of Ohio’s 88 counties, the most common local rate is 2.0 mills (the majority of counties) or 3.0 mills (many urban and suburban counties). A small number of counties charge 1.0 mill or 2.5 mills. The calculator covers all 88 counties with rates confirmed from county auditor resolutions. A selection of major counties is shown in the table below.
| County | Local Mills | State Mill | Combined | Rate |
|---|---|---|---|---|
| Franklin (Columbus) | 2.0 | 1.0 | 3.0 mills | 0.30% |
| Cuyahoga (Cleveland) | 3.0 | 1.0 | 4.0 mills | 0.40% |
| Hamilton (Cincinnati) | 2.0 | 1.0 | 3.0 mills | 0.30% |
| Summit (Akron) | 3.0 | 1.0 | 4.0 mills | 0.40% |
| Montgomery (Dayton) | 3.0 | 1.0 | 4.0 mills | 0.40% |
| Lucas (Toledo) | 3.0 | 1.0 | 4.0 mills | 0.40% |
| Butler (Hamilton) | 2.0 | 1.0 | 3.0 mills | 0.30% |
| Mahoning (Youngstown) | 3.0 | 1.0 | 4.0 mills | 0.40% |
| Stark (Canton) | 3.0 | 1.0 | 4.0 mills | 0.40% |
| Clinton | 2.5 | 1.0 | 3.5 mills | 0.35% |
| Greene | 1.0 | 1.0 | 2.0 mills | 0.20% |
| Miami | 1.0 | 1.0 | 2.0 mills | 0.20% |
| Marion † | 3.0 | 1.0 | 4.0 mills | 0.40% (min. $4.00) |
† Marion County imposes a minimum total state + county fee of $4.00 regardless of sale price. Verify current rates with the applicable county auditor before closing.
County Transfer Tax = Taxable Value × (County Mills ÷ 1,000) (up to 3.0 mills — ORC §322.02)
Example A — Franklin County, 2.0 Local Mills
Franklin County (Columbus) levies 2.0 mills local. Combined with the state mill: 3.0 mills total.
County fee: $245,300 × (2.0 ÷ 1,000) = $245,300 × 0.002 = $490.60
Example B — Cuyahoga County, 3.0 Local Mills
Cuyahoga County levies the maximum 3.0 mills local. Combined with the state mill: 4.0 mills total — the highest possible Ohio rate.
County fee: $550,000 × (3.0 ÷ 1,000) = $550,000 × 0.003 = $1,650.00
4 Add the Per-Parcel Transfer Fee ($0.50 per Parcel)
Separate from the per-value conveyance fees, Ohio charges a flat $0.50 parcel transfer fee per parcel included in the deed, authorized by ORC §319.54(G)(2).[4] A parcel is a single unit of land as identified by the county’s parcel identification system. Most residential sales involve one parcel, producing a $0.50 fee. A deed conveying three separate parcels in a single transaction generates a $1.50 parcel fee ($0.50 × 3).
The parcel fee is charged even on exempt transfers — it is not waived when the conveyance fee itself is zero. It is also collected separately from the per-value fee computation and is not subject to the same rounding rules. The calculator adds the parcel fee to the state and county fees as the last line item.
Parcel Fee = $0.50 × Number of Parcels (ORC §319.54(G)(2) — applies even on exempt transfers)
Example A — Single Parcel, Franklin County
The Columbus home sale involves one parcel.
Parcel fee: $0.50 × 1 = $0.50
Example B — Single Parcel, Cuyahoga County
The Cuyahoga County sale involves one parcel.
Parcel fee: $0.50 × 1 = $0.50
5 Check for Exemptions
Many real property transfers are fully exempt from the state and county conveyance fees under ORC §319.54(G)(3) and its subsections.[1] An exempt transfer owes $0.00 in state and county conveyance fees — but it still requires a completed DTE Form 100EX (Statement of Reason for Exemption) to accompany the deed at recording. The $0.50 parcel fee per parcel may still apply even when all other fees are waived.
The calculator recognizes the four most common exempt categories in Ohio:
- Spouse / Family / Revocable Trust — ORC §319.54(G)(3)(c)–(d): Transfers to or from a spouse, any ancestor or lineal descendant of the grantor or spouse, or a revocable trust for the grantor’s or spouse’s benefit. The most common exempt category for estate planning deeds and intra-family sales.
- Government / Public Entity — ORC §319.54(G)(3)(a): Transfers to or from the United States, the State of Ohio, or any Ohio political subdivision (county, city, township, school district, port authority, etc.). A city acquiring land for a park or a county receiving a tax-forfeited parcel are both exempt under this rule.
- Charitable / Religious / Nonprofit — ORC §319.54(G)(3)(e): Transfers to or from an IRC §501(c)(3) organization or comparable exempt entity. The receiving organization’s tax-exempt status must be documented on the DTE 100EX form.
- Other ORC Exemptions: ORC §319.54(G)(3) contains over twenty lettered subsections covering foreclosure deeds under certain conditions, cemetery deeds, corrections of prior deeds, and other specialized circumstances. The county auditor’s office maintains a current exemption code list and advises which code to cite on Form 100EX.
Example A — Parent-to-Child Transfer (Exempt), Franklin County
A parent in Columbus deeds a rental property to their adult child with no money changing hands. Sale price: $0 (gift). FMV of property: $245,250.
Fully exempt — state and county fees = $0.00. ORC §319.54(G)(3)(c)
Only the parcel fee applies: $0.50. DTE Form 100EX required, citing ORC §319.54(G)(3)(c). No DTE 100 or fee payment needed.
Example B — City of Cleveland Acquires Property (Exempt), Cuyahoga County
The City of Cleveland acquires a privately owned parcel through a voluntary sale for a neighborhood revitalization project. Consideration: $550,000.
Fully exempt — state and county fees = $0.00. ORC §319.54(G)(3)(a)
Only the parcel fee applies: $0.50. DTE Form 100EX required, citing ORC §319.54(G)(3)(a). The seller owes no conveyance fee on a transfer to a political subdivision.
6 Total the Fee and File at Recording
The total conveyance fee due is the sum of the state fee (Step 2), the county fee (Step 3), and the parcel fee (Step 4). This total must be paid to the county auditor at the time the deed is submitted for recording. Under ORC §319.202(D), the grantor (seller) is responsible for paying the fee.[3] In practice, escrow or the closing attorney collects the fee from the seller’s proceeds and remits it to the auditor’s office along with the deed.
For taxable transfers, the grantor or their representative completes DTE Form 100 (Real Property Conveyance Fee — Statement of Value and Receipt), which is submitted to the auditor together with the deed and payment. The auditor stamps the form as evidence of payment and endorses the deed. The stamped deed can then be presented to the county recorder for recording. There is no separate annual tax return; the only filing is DTE Form 100 submitted at the time of recording.[5] For exempt transfers, DTE Form 100EX replaces DTE Form 100, with the appropriate ORC exemption code cited on the form.
Total Conveyance Fee Due = State Fee + County Fee + Parcel Fee Paid to: County Auditor AT deed recording Paid by: Grantor (Seller) — ORC §319.202(D) Forms: DTE 100 (taxable) · DTE 100EX (exempt)
Example A — $245,250 Sale, Franklin County (Full Calculation)
Taxable value: $245,300 (rounded up from $245,250) | Franklin County, 2.0 mills local | 1 parcel | No exemption
State fee: $245,300 × 0.001 = $245.30 SELLER PAYS
County fee (Franklin, 2.0 mills): $245,300 × 0.002 = $490.60
Parcel fee (1 parcel): $0.50
Total Conveyance Fee Due = $736.40 | Effective rate: 0.30% of stated consideration | Form: DTE 100
Example B — $550,000 Sale, Cuyahoga County (Full Calculation)
Taxable value: $550,000 | Cuyahoga County, 3.0 mills local | 1 parcel | No exemption
State fee: $550,000 × 0.001 = $550.00 SELLER PAYS
County fee (Cuyahoga, 3.0 mills): $550,000 × 0.003 = $1,650.00
Parcel fee (1 parcel): $0.50
Total Conveyance Fee Due = $2,200.50 | Effective rate: 0.40% of stated consideration | Form: DTE 100
Special Cases Worth Knowing
Franklin County Homestead Exemption — County Mills Waived HOMESTEAD
Franklin County (Columbus) is the primary Ohio county with a homestead rate provision under ORC §322.07.[6] When the grantor (seller) holds a homestead exemption on the property being transferred, Franklin County waives its 2.0 local mills entirely. Only the mandatory state 1 mill applies. On the same $245,250 sale, a homestead grantor pays: taxable value $245,300 × 0.001 = $245.30 state fee + $0.00 county fee + $0.50 parcel fee = $245.80 total — compared to $736.40 for a non-homestead seller. That is a saving of $490.60. The calculator shows the homestead rate option only when Franklin County is selected, as it is the county with a documented homestead provision in its current resolution.
Cleveland City Transfer Tax — Cuyahoga County Only CLEVELAND
The City of Cleveland imposes its own real estate transfer tax under city ordinance, separate from and in addition to the Ohio state fee and Cuyahoga County’s local mill.[7] The Cleveland city rate is graduated: 1.18% on transactions at or below $400,000, and 1.45% on transactions above $400,000. This city tax applies only to properties within Cleveland city limits, and only in Cuyahoga County. On a $350,000 Cleveland property sale, the city tax is $350,000 × 1.18% = $4,130.00. Added to the state+county conveyance fee of $350,000 × 0.4% + $0.50 = $1,400.50, the all-in total reaches $5,530.50. No other Ohio city (not Columbus, Cincinnati, Dayton, or Akron) is known to impose a comparable city-level transfer tax. Sellers of Cleveland properties should always budget for the city tax as a separate closing cost item.
Marion County Minimum Fee
Marion County sets a minimum total state + county fee of $4.00, regardless of how low the sale price is.[8] On a very low-priced sale — say $800 — the taxable value rounds up to $900, producing a calculated fee of only $900 × 0.004 = $3.60 state + county combined. Because this falls below the $4.00 minimum, the combined fee is padded to $4.00 and the parcel fee of $0.50 is added on top, for a total of $4.50. This minimum matters for transfers of low-value parcels such as land-locked lots, easements, or correction deeds.
Land Contracts Older Than 12 Months
A land installment contract (also called a land contract) is a common Ohio financing mechanism where the buyer makes payments over time and receives the deed only after paying off the contract balance. Under ORC §319.202, when a land contract with a term of more than 12 months is filed or the deed is ultimately delivered, the taxable value for conveyance fee purposes is the unpaid contract balance at the time of recording, not the original contract price.[3] If a buyer has paid down $60,000 of a $200,000 land contract over three years, the remaining $140,000 balance is the taxable value when the final deed is recorded. This rule can significantly reduce the conveyance fee compared to using the original sale price.
Gifts and Transfers Without Stated Consideration
When a deed states zero or nominal consideration — a common pattern in estate planning, family transfers where no exemption applies, and charitable donations — ORC §319.202(D) requires using the property’s fair market value as the taxable base.[3] The county auditor may request evidence of FMV, such as a current appraisal or the county’s auditor-assessed value. A seller transferring property as a partial gift (below market price) is taxed on the full FMV if the transfer does not qualify for a family exemption.
Filing Requirements and Forms
Every deed recorded in Ohio must be accompanied by a completed DTE form submitted to the county auditor. There is no separate state filing, no due date after recording, and no annual return. The only obligation is to get the right form to the auditor at recording, with the correct fee or exemption code.
| Form | Name | When Required |
|---|---|---|
| DTE 100 | Real Property Conveyance Fee — Statement of Value and Receipt | All taxable transfers; submitted to county auditor with fee payment at recording. Auditor stamps form as receipt. |
| DTE 100EX | Statement of Reason for Exemption | All exempt transfers; cite the specific ORC §319.54(G)(3) subsection code. No fee payment required (parcel fee may still apply). |
| DTE 100M | Manufactured/Mobile Home Conveyance | Transfers of used manufactured or mobile homes taxed as real property under ORC §322.06; same mill rates as real property. |
| Recording Fees | County Recorder Fee | Separate from conveyance fees; paid to county recorder for recording the deed. Varies by county and page count; typically $28–$34 base plus per-page charge. |
References
- ORC §319.54(G)(3) — Mandatory State Conveyance Fee (1 Mill).
The core statutory authority for Ohio’s real property conveyance fee. Imposes a mandatory fee of 1 mill ($1.00 per $1,000 of value) on every taxable real property transfer recorded in Ohio. Requires the fee to be paid at deed recording; the county auditor collects and distributes the revenue to the state. Defines “value” by cross-reference to ORC §319.202 as the full consideration, with special rules for land contracts, gifts, and low-consideration transfers. Specifies that the sale price is rounded up to the next $100 before the mill rate is applied. Also provides the list of exempt transfer categories (subsections a through y) that qualify for zero conveyance fee.
Ohio Legislature: codes.ohio.gov — ORC §319.54 - ORC §322.02 / ORC Ch. 322 — County Permissive Real Property Transfer Tax (Up to 3 Mills).
Authorizes Ohio county commissioners to levy a permissive real property transfer tax of up to 3 mills ($3.00 per $1,000 of value) in addition to the mandatory state conveyance fee. The county tax is enacted by board of county commissioners resolution; no voter approval is required. Revenue is retained locally for county services, affordable housing, and infrastructure programs. ORC §322.06 extends the same framework to manufactured and mobile homes. ORC §322.07 gives counties the option to apply a reduced or zero rate on transfers where the grantor holds a homestead exemption.
Ohio Legislature: codes.ohio.gov — ORC Ch. 322 - ORC §319.202 — Definition of “Value” and Grantor Responsibility.
Defines “value” for conveyance fee purposes as the full consideration paid by the buyer, including cash and assumed debt. Subsection (D) provides that for transfers by gift or without stated consideration, value means fair market value. Requires the grantor (seller) to execute and submit the Statement of Value (DTE Form 100) to the county auditor at recording, certifying the consideration paid. Also addresses land installment contracts: when the contract term exceeds 12 months, the taxable value is the unpaid contract balance at the time of filing or deed delivery, not the original contract price. The auditor may challenge or adjust the stated value.
Ohio Legislature: codes.ohio.gov — ORC §319.202 - ORC §319.54(G)(2) — Parcel Transfer Fee ($0.50 per Parcel).
Authorizes the $0.50 parcel transfer fee charged for each parcel of real property included in a deed conveyance. This per-parcel fee is separate from the per-value conveyance fee, applies even on exempt transfers, and is collected by the county auditor at the time of recording. The same provision also addresses manufactured/mobile home title transfer fees. Unlike the conveyance fee, the parcel fee is not calculated on a percentage of value — it is a fixed flat charge per parcel regardless of the property’s worth.
Ohio Legislature: codes.ohio.gov — ORC §319.54 - Ohio Department of Taxation — DTE Form 100 and DTE Form 100EX Instructions.
The official state forms for reporting and paying the real property conveyance fee. DTE Form 100 (Real Property Conveyance Fee — Statement of Value and Receipt) is required for all taxable transfers; it is submitted to the county auditor with fee payment at recording. DTE Form 100EX (Statement of Reason for Exemption) is required for all exempt transfers; the grantor must cite the applicable ORC §319.54(G)(3) subsection exemption code on the form. Neither form involves a later filing or annual return — the obligation is fully discharged at recording. Ohio DOR also publishes DTE Form 100M for manufactured/mobile home conveyances.
Ohio Department of Taxation: tax.ohio.gov — DTE 100 · DTE 100EX - ORC §322.07 — Homestead Grantor Rate Reduction.
Allows Ohio county commissioners, at their option, to levy the permissive county transfer tax at a reduced rate — or zero — for transfers where the grantor holds a current homestead exemption on the property being conveyed. Franklin County (Columbus) has adopted this provision, waiving its 2.0 local mills entirely for homestead-exempt grantors; only the mandatory 1 mill state fee applies to such transactions. Not all counties have adopted a homestead rate — the calculator shows this option only when it is available for the selected county. Sellers who believe they qualify should confirm the current homestead mill with the Franklin County Auditor before closing.
Ohio Legislature: codes.ohio.gov — ORC §322.07 · Franklin County Auditor: audr-apps.franklincountyohio.gov — Conveyance Fee Calculator - City of Cleveland — Graduated Real Estate Transfer Tax (City Ordinance).
The City of Cleveland, within Cuyahoga County, imposes a separate city-level real estate transfer tax under Cleveland City Code, effective September 2021. The rate is 1.18% on transactions at or below $400,000 and 1.45% on transactions above $400,000. This city tax is in addition to the Ohio state conveyance fee and the Cuyahoga County 3.0-mill local tax — it is not a substitute for either. No other major Ohio city (Columbus, Cincinnati, Dayton, or Akron) currently imposes a comparable municipal-level transfer tax. Cleveland sellers should confirm the current rates and filing procedures with the City of Cleveland Division of Taxation before closing.
City of Cleveland: clevelandohio.gov — City Finance - Marion County Auditor — Minimum Conveyance Fee ($4.00).
Marion County imposes a minimum combined state + county conveyance fee of $4.00, regardless of how low the calculated per-value fee would otherwise be. This minimum is relevant primarily for very low-value transfers — correction deeds, nominal-consideration easements, and similar instruments. The county auditor’s office confirms the minimum and applies it at the time of recording. Other Ohio counties may impose similar minimums; sellers transferring very low-value parcels should check with the applicable county auditor for any floor or minimum fee requirement before closing.
Marion County Auditor: co.marion.oh.us — Auditor - Cuyahoga County Fiscal Officer — Conveyance Fee Schedule and Procedures.
Official source for Cuyahoga County’s 3.0-mill local transfer tax rate, combined 4.0 mills total with the state fee, and procedures for recording deeds and paying conveyance fees. Includes guidance on completing DTE Form 100, the requirement for the auditor’s stamp prior to recording, and information on the separate Cleveland city transfer tax for properties within city limits. The Cuyahoga Fiscal Officer also publishes a real property transfer guide for title companies and closing attorneys.
Cuyahoga County Fiscal Office: cuyahogacounty.gov — Procedures for Transferring Ownership - Franklin County Auditor — Conveyance Fee Calculator and Rate Schedule.
The Franklin County (Columbus) Auditor’s office publishes an online conveyance fee calculator and detailed rate schedule confirming the 2.0-mill county rate (effective August 2019), the homestead grantor rate (0.0 county mills for qualifying sellers), and the $0.50 parcel fee. The auditor’s site includes worked examples, FAQ answers, and DTE form download links. Franklin County’s rate schedule has been confirmed as 3.0 mills combined (1.0 state + 2.0 county) for non-homestead transfers as of 2026.
Franklin County Auditor: audr-apps.franklincountyohio.gov — Conveyance Fee
Disclaimer: This guide is for general informational purposes only and does not constitute legal or tax advice. Ohio conveyance fee rules are county-specific and subject to change by commissioner resolution. Always confirm current rates with the applicable county auditor’s office (ORC §319.54, ORC Ch. 322) before closing. Rates and exemptions reflect Ohio law and county resolutions as of 2026.