Updated November 2026. Ohio Revised Code sections, Ohio Department of Taxation county data and county auditor pages checked on November 9, 2026.
Ohio’s real estate transfer tax is called the conveyance fee. It’s $1 per $1,000 of the price set by the state, plus a county tax of up to $3 per $1,000, so $1 to $4 per $1,000 in total. By law, the seller pays it. As of November 2026, a $300,000 sale in Cuyahoga County carries $1,200, plus a 50-cent transfer fee.
Jump to: 💲 The math · 🗺️ County rates · 🤝 Who pays · 🚫 Exemptions · ⏰ When it’s paid · ❓ FAQ
Key takeaways
- The state part is 10 cents per $100 of value, with a $1 minimum (R.C. 319.54).
- Each county may add up to 30 cents per $100 (R.C. 322.02). In the latest state data, 62 of Ohio’s 88 counties charge that maximum.
- The law puts the fee on the grantor, which is the seller. A purchase agreement can still shift it.
- Some counties cut the county part for sellers who get the homestead exemption. Franklin County does.
- Gifts between spouses or between parents and children, and transfers with no money paid, are among the 25 exemptions.
How is the Ohio conveyance fee calculated?
Two laws stack on top of each other. The first is the state-set fee in R.C. 319.54(G)(3): one dollar, or ten cents for each $100 of value or fraction of $100, whichever is greater. That’s $1 per $1,000, also called 1 mill.
The second is the county’s own tax under R.C. 322.02. County commissioners can add up to thirty cents per $100, or $3 per $1,000. They have to hold two public hearings first, and voters can force a referendum. The county auditor also collects 50 cents for each transfer under R.C. 319.54(G)(2).
So the total runs from $1 to $4 per $1,000 of price, depending on where the home sits. Here’s what that looks like:
| Sale price | Total $2 per $1,000 | Total $3 per $1,000 | Total $4 per $1,000 |
|---|---|---|---|
| $200,000 | $400 | $600 | $800 |
| $300,000 | $600 | $900 | $1,200 |
| $450,000 | $900 | $1,350 | $1,800 |
Add 50 cents to each line for the transfer fee. Both laws count each $100 “or fraction” of $100. A sale at $250,050 is 2,501 units of $100, not 2,500.5, so at $4 per $1,000 the fee is $1,000.40, not $1,000.20.
What does each Ohio county charge?
We checked three county auditors’ own pages on November 9, 2026, then added the state’s latest county table. That table is the Ohio Department of Taxation’s calendar year 2024 data, published by the County Commissioners Association of Ohio in June 2026. Rates can change after a commissioners’ vote, so confirm yours with the county auditor before closing.
| County (main city) | State part | County part | Total per $1,000 | Where we read it |
|---|---|---|---|---|
| Franklin (Columbus) | $1 | $2 | $3 | Franklin County Auditor calculator |
| Hamilton (Cincinnati) | $1 | $2 | $3 | Hamilton County Auditor transfer policies |
| Lucas (Toledo) | $1 | $3 | $4 | Lucas County Auditor transfers page |
| Cuyahoga (Cleveland) | $1 | $3 | $4 | State CY 2024 table |
| Summit (Akron) | $1 | $3 | $4 | State CY 2024 table |
| Montgomery (Dayton) | $1 | $2 | $3 | State CY 2024 table |
| Delaware | $1 | $2 | $3 | State CY 2024 table |
| Greene | $1 | $1 | $2 | State CY 2024 table |
Franklin’s auditor says the county part was last updated in August 2019. Greene, Huron and Miami were the only counties at $1 in the state table, so a $2 total is the lowest we found. Live in another county? The Ohio parcel number guide shows how to reach your auditor’s records.
Who pays the conveyance fee in Ohio, the buyer or the seller?
The seller, under the law. R.C. 319.202(D) says “The grantor shall pay the fee required by division (G)(3) of section 319.54,” and also any county transfer tax. R.C. 322.02 says the county tax “shall be levied upon the grantor named in the deed.” The commissioners’ association puts it plainly: the fee “is paid by the transferer, not the recipient.”
Buyer and seller can still agree otherwise in the purchase agreement. If the buyer is covering it, write that in plain words, and check how it shows on the settlement statement. Our Ohio FSBO contract guide shows where cost terms usually go.
The buyer’s side has its own job. The grantee or the grantee’s representative files the statement of value, Form DTE 100, before the auditor will endorse the deed (R.C. 319.202). In practice, the title agency fills it out.
The homestead break. R.C. 322.07 lets commissioners set a lower county rate for homes that get the homestead reduction under R.C. 323.152. Franklin County uses it: if the seller gets the homestead exemption when the home transfers, the total drops to $1 per $1,000. On a $300,000 Columbus sale, that’s $300 instead of $900. Counties ask for Form DTE 101 in that case. Ask your county auditor whether it offers the lower rate.
Which Ohio transfers don’t pay the conveyance fee?
R.C. 319.54(G)(3) lists 25 exemptions, lettered (a) to (y). These are the ones home sellers ask about most:
| Transfer | Subsection |
|---|---|
| To or from the U.S., Ohio or a local government | (a) |
| Deed that only secures or releases a loan | (b) |
| Deed that confirms or corrects an earlier recorded deed | (c) |
| Gift between spouses, or between parent and child or their spouses | (d) |
| Court-ordered transfer that isn’t a sale | (f) |
| Property worth $100 or less | (j) |
| Transfer to heirs of the same person, with no money paid | (s) |
| Transfer into a trust the owner can revoke | (t) |
An exempt transfer still needs paperwork. You file Form DTE 100EX and check the letter that applies. Franklin County’s auditor sums up the everyday rule: “If money exchanges hands, then yes, your transfer is taxable.” An ordinary sale to an unrelated buyer pays the full fee.
When and where is the fee paid?
At the county auditor, before the deed goes to the recorder. R.C. 322.02 says it’s paid “at the time of the delivery of the deed,” before the deed is presented for recording. The auditor collects it, gives a receipt and endorses the deed, and only then does the recorder take it.
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How does the fee fit into an Ohio seller’s costs?
It’s one of the smaller lines. On a $300,000 sale, the fee is $600 to $1,200, depending on the county. Your mortgage payoff, prorated property taxes, title charges and any buyer’s agent pay you agree to usually weigh more. For your disclosure duties before that, see the Ohio seller disclosure form guide.
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Ohio conveyance fee: quick answers
Does Ohio have a real estate transfer tax?
Yes. It’s called the conveyance fee: $1 per $1,000 set by the state plus up to $3 per $1,000 set by the county, so $1 to $4 per $1,000 in total.
Who pays the conveyance fee in Ohio?
The seller. R.C. 319.202 and 322.02 put the fee and the county tax on the grantor, though the purchase agreement can shift it to the buyer.
How much is the conveyance fee on a $300,000 house in Ohio?
$600 to $1,200, plus a 50-cent transfer fee. It’s $900 in Franklin and Hamilton counties and $1,200 in Cuyahoga and Lucas, at the rates we read in November 2026.
What is the conveyance fee in Franklin County, Ohio?
$3 per $1,000: $1 for the state and $2 for the county. It drops to $1 per $1,000 if the seller gets the homestead exemption at transfer.
Is a transfer from parent to child exempt in Ohio?
A gift is. R.C. 319.54(G)(3)(d) exempts gifts between parent and child or their spouses. A sale for money isn’t covered by that exemption.
Which form do I file for an exempt transfer?
Form DTE 100EX, the statement of reason for exemption, filed with the county auditor in place of the DTE 100.
When is the Ohio conveyance fee paid?
When the deed is delivered, at the county auditor, before the deed is recorded. Your title agency usually pays it from your proceeds.
Reviewed by Beycome Brokerage Realty LLC, licensed real estate brokerage (OH #REC.2025001306). Licenses: beycome.com/faq/how-to/are-you-a-licensed-broker/.
Prices were read on beycome.com and beycometitle.com on November 9, 2026 and may change. In Ohio, Basic is $99, Enhanced is $399 and Concierge is $1,399. “$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.
County rates come from the auditor pages and the Ohio Department of Taxation CY 2024 table listed below, read November 9, 2026. Dollar figures are examples, not quotes. The table’s figures are the latest the state has published, and a county may have changed its rate since.
This is general information, not legal or tax advice. Beycome is not a law firm. Rules change and every sale has its own facts, so check with your title agency or an Ohio real estate attorney for your situation.
Sources
- Ohio Revised Code 319.54, County auditor fees (divisions (G)(2) and (G)(3)): codes.ohio.gov, read November 9, 2026.
- Ohio Revised Code 322.02, Real property transfer tax: codes.ohio.gov, read November 9, 2026.
- Ohio Revised Code 319.202, Statement of value; grantor pays: codes.ohio.gov, read November 9, 2026.
- Ohio Revised Code 322.07, Reduced rate for homesteads: codes.ohio.gov, read November 9, 2026.
- County Commissioners Association of Ohio, County Real Property Conveyance Fee Data, CY 2024 (June 2026; source: Ohio Department of Taxation, Tax Data Series, Table PC-1), read November 9, 2026.
- Franklin County Auditor, Transfer Tax & Conveyance Fee Calculator, read November 9, 2026.
- Franklin County Auditor, Transfer & Conveyance FAQ, read November 9, 2026.
- Hamilton County Auditor, Real Property Transfers and Conveyances, read November 9, 2026.
- Lucas County Auditor, Transfers, read November 9, 2026.
- Beycome Title, beycometitle.com (Ohio Prepaid Pricing), read November 9, 2026.
- Beycome, Flat Fee MLS Ohio, read November 9, 2026.
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