Updated October 2026. Michigan’s State and County Real Estate Transfer Tax Acts, Department of Treasury guidance and county Register of Deeds pages checked on October 31, 2026.
Michigan charges two real estate transfer taxes: $3.75 per $500 for the state and 55 cents per $500 for the county, so $8.60 per $1,000 in total. The seller owes both. As of October 2026, a $300,000 sale carries $2,580. Some sellers can get the state part back under the principal residence exemption.
Jump to: 💲 The math · 🤝 Who pays · ↩️ The home exemption · 🚫 Exemptions · ⏰ When it’s paid · ❓ FAQ
Key takeaways
- The tax is counted in $500 steps, and any part of a step counts as a whole one.
- The state and county taxes have separate exemption lists. A sale to your child skips the state tax but not the county tax.
- If your home’s taxable state equalized value hasn’t risen since you bought it, you may owe no state tax, and Treasury refunds it if you paid.
- The state tax is due to the county treasurer within 15 days after the deed is delivered.
How much is the Michigan transfer tax on a home sale?
Two laws set it. The State Real Estate Transfer Tax Act charges $3.75 for each $500 of value, or fraction of $500 (MCL 207.525). The County Real Estate Transfer Tax Act charges 55 cents per $500 in counties with fewer than 2,000,000 people (MCL 207.504). Together that’s $4.30 per $500, or 0.86% of the price.
| Sale price | $500 units | State tax ($3.75 each) | County tax ($0.55 each) | Total |
|---|---|---|---|---|
| $150,000 | 300 | $1,125.00 | $165.00 | $1,290.00 |
| $250,250 | 501 (500.5 rounded up) | $1,878.75 | $275.55 | $2,154.30 |
| $300,000 | 600 | $2,250.00 | $330.00 | $2,580.00 |
| $500,000 | 1,000 | $3,750.00 | $550.00 | $4,300.00 |
The $250,250 row shows the rounding. Half a unit still counts as a full one, so that sale pays tax on 501 units. Newaygo County’s Register of Deeds puts the same rates another way: $7.50 per $1,000 for the state and $1.10 per $1,000 for the county.
The county act lets a county of 2,000,000 or more people set up to 75 cents per $500. Wayne County, home to Detroit, lists 55 cents on its Register of Deeds page.
Who pays the transfer tax in Michigan, the buyer or the seller?
The seller. Both acts say so directly. The county act says the tax “shall be upon the person who is the seller or grantor” (MCL 207.502), and the state act makes the seller or grantor liable (MCL 207.523).
A buyer can still agree to cover it in the purchase agreement. The state law even mentions a buyer “who has paid the tax on behalf of the seller” when it explains who can ask for a refund. But the legal duty stays with the seller, so if the buyer is paying, write it into the contract in plain words. Our Michigan FSBO contract guide shows where cost terms usually go.
Can you skip the state transfer tax on your own home?
Sometimes, and it’s worth checking before closing. MCL 207.526(u) exempts a sale from the state tax when all of these are true:
- You claim the principal residence exemption on the home under the property tax law.
- The home’s state equalized value (SEV) is equal to or lower than it was when you got the home. For a home you built, the comparison date is the first tax day after the certificate of occupancy, if that’s later.
- The sale is at arm’s length, at a price a willing buyer and seller would agree on.
Here’s a made-up example. You bought in 2008 when the SEV was $110,000, and this year’s SEV is $95,000. You sell for $200,000. You’d skip the state’s $1,500, but the county’s $220 is still due. The county act has no matching exemption.
Already paid? Only the person who paid can claim a refund: the seller, or a buyer who paid for the seller. Treasury uses Form 2796, Application for State Real Estate Transfer Tax (SRETT) Refund. You’ll need your signed settlement statement, showing that you were charged the tax. The statute makes refunds subject to the limitation period in MCL 205.27a, so don’t wait. Your SEV history is in your county’s records, and our Michigan parcel ID lookup guide shows how to find them.
Which Michigan transfers skip the state tax, the county tax, or both?
The two acts overlap, but the state list (MCL 207.526) is longer than the county list (MCL 207.505). Here are the exemptions home sellers ask about most:
| Transfer | State tax | County tax |
|---|---|---|
| Price under $100 | Exempt | Exempt |
| Deed between spouses creating or ending a tenancy by the entireties | Exempt | Exempt |
| Adding a joint owner when one owner already owns the home | Exempt | Exempt |
| Quitclaim deed fixing a flaw in title | Exempt | Exempt |
| Land contract where title passes only at payoff | Exempt | Exempt |
| Court-ordered transfer with no set price | Exempt | Exempt |
| Sale to your child, stepchild or adopted child | Exempt | Taxed |
| Sale to your grandchild | Exempt | Taxed |
| Principal residence whose SEV hasn’t risen, at arm’s length | Exempt | Taxed |
| Deed in a mortgage foreclosure or in lieu of foreclosure | Exempt (not the lender’s resale) | Exempt only for government-backed loans |
A sale to an unrelated buyer is taxed under both acts unless the home exemption applies. Exemptions must be cited on the deed by statute and subsection. Wayne County lists a deed that cites neither the price nor the exemption as a common reason it rejects documents.
On a land contract, the tax generally comes later. The contract itself is exempt while legal title stays with you, and the deed you sign at payoff is the taxed transfer.
When and where is Michigan transfer tax paid?
At the county. The state act says the tax goes to the county treasurer where the property sits, no later than 15 days after the deed is delivered to the buyer. The deed’s date is presumed to be the delivery date (MCL 207.523). In practice, it’s paid when the deed is recorded. Wayne County, for example, says transfer tax must be paid at recording.
The deed must show the full value on its face, or carry an attached valuation affidavit (MCL 207.525). Your title company usually handles all of this. It collects the tax from your proceeds, shows it on your settlement statement and pays it when it records the deed. Our explainer on what a title company does covers the rest of its job.
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Buy a home →What changes for the buyer after the deed is recorded?
Two things buyers ask about. First, within 45 days the buyer must notify the local assessor of the transfer, on the state’s form (MCL 211.27a). Second, Michigan’s Seller’s Disclosure Statement warns buyers that property taxes “can change significantly” after a transfer. So tell buyers your current bill is yours, not a promise of theirs.
Those are the buyer’s steps. Yours are the transfer tax, your payoff and your share of prorated taxes. To see your full number, try our cost of selling calculator, then read who pays closing costs.
How do listing costs compare with the tax?
On a $300,000 Michigan sale, the transfer tax is $2,580. Your listing can cost far less than that. Beycome puts Michigan homes on the major home search sites and the MLS for $99, with $0 at closing. Starting November 2, 2026, Beycome Title also closes in Michigan, with Prepaid Pricing of $199 at checkout (instead of $245); title insurance and government fees are separate, and you can pick any title company.
For the full by-owner process, read our guide to selling a Michigan home without a realtor. 22,000+ homeowners have used Beycome, saving over $225 million in total (Beycome internal data, October 2026). See Michigan flat fee MLS packages.
Michigan transfer tax: quick answers
What is the transfer tax rate in Michigan?
$3.75 per $500 for the state plus 55 cents per $500 for the county, or $8.60 per $1,000 in total. Each $500 step, or part of one, is counted.
Who pays transfer tax in Michigan?
The seller. Both the state and county acts put the tax on the seller or grantor, though a buyer can agree to pay it in the contract.
How much is the transfer tax on a $300,000 house in Michigan?
$2,580: $2,250 in state tax and $330 in county tax.
Is a transfer from parent to child exempt from Michigan transfer tax?
It’s exempt from the state tax under MCL 207.526(j). The county act has no such exemption, so county tax applies if there’s a price.
Can I get a refund of Michigan transfer tax?
If your home qualified for the principal residence exemption under MCL 207.526(u), the person who paid can file Treasury Form 2796 with the settlement statement.
When is Michigan transfer tax due?
The state tax is due to the county treasurer within 15 days after the deed is delivered. Most title companies pay it when they record the deed.
Does Detroit have a higher transfer tax?
Wayne County’s Register of Deeds lists the same rates: 55 cents per $500 for the county and $3.75 per $500 for the state.
Reviewed by Beycome Brokerage Realty LLC, licensed real estate brokerage (MI #6505432904). Licenses: beycome.com/faq/how-to/are-you-a-licensed-broker/.
Prices were read on beycome.com on October 31, 2026 and may change. In Michigan, Basic is $99 and Enhanced is $399. Concierge is $999 until November 2, 2026 at 9 a.m. ET, then $1,399 (its list price). “$0 at closing” means no Beycome fee at closing. Transfer taxes or fees, title charges, other closing costs and any buyer’s agent pay you agree to still apply.
Rates from MCL 207.504 and 207.525, read October 31, 2026, and confirmed on the Wayne County and Newaygo County Register of Deeds pages the same day. Dollar figures are examples, not quotes. The SEV example is made up for illustration. Beycome Title pricing applies starting November 2, 2026.
This is general information, not legal or tax advice. Rules change and every sale has its own facts, so check with your title company or a Michigan real estate attorney for your situation.
Sources
- MCL 207.502, County tax on seller or grantor: legislature.mi.gov, read October 31, 2026.
- MCL 207.504, County tax rate: legislature.mi.gov, read October 31, 2026.
- MCL 207.505, County tax exemptions: legislature.mi.gov, read October 31, 2026.
- MCL 207.523, State tax liability and due date: legislature.mi.gov, read October 31, 2026.
- MCL 207.525, State tax rate: legislature.mi.gov, read October 31, 2026.
- MCL 207.526, State tax exemptions: legislature.mi.gov, read October 31, 2026.
- Michigan Department of Treasury, Sufficient Documentation When Claiming Exemption From SRETT Under MCL 207.526(u), updated July 9, 2018, read October 31, 2026.
- Wayne County Register of Deeds, Document Recording, read October 31, 2026.
- Newaygo County Register of Deeds, Real Estate Transfer Tax, read October 31, 2026.
- MCL 211.27a, Property transfer notice: legislature.mi.gov, read October 31, 2026.
- Beycome, Flat Fee MLS Michigan, read October 31, 2026.
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