Which Ohio transfers are exempt from the conveyance fee?

ORC § 319.54(G)(3)(b) enumerates several categories that produce $0 fee at recording, the most common of which are: (1) transfers to or from a government body — state, county, municipality, or federal; (2) transfers by inheritance, devise, or descent (i.e., property passing at death by will or intestate succession); (3) gift transfers between spouses or to certain other family members where no consideration is exchanged; (4) transfers to or from a trust where the same person is both the grantor of the trust and its sole beneficial owner (no economic change of ownership); and (5) certain corporate reorganizations where transferor and transferee are commonly owned. Even for exempt transfers, Form DTE 100 (the Real Property Conveyance Fee Statement of Value) must be filed at recording to document the exemption claim — the county recorder will not record the deed without DTE 100, even at $0 fee.

Is a gift transfer to a family member really fully exempt from the conveyance fee?

Yes, under ORC § 319.54(G)(3)(b), a true gift transfer between spouses (most commonly) and to certain other family members where no consideration is exchanged is exempt from both the state mandatory fee and the county permissive fee. The exemption is conditioned on the absence of consideration — a transfer to a child for $1 nominal consideration is treated as a sale for the actual fair-market value, not as a gift. Practitioners commonly use the exemption for: spouse-to-spouse transfers to put property into a marital estate or to remove a spouse's name after divorce decree; intra-family transfers between parents and adult children where the parents intend a true gift; and trust funding moves where the grantor is moving property into a revocable living trust. The federal gift-tax implications under IRC § 2503 are a separate matter — consult a tax professional.

If I transfer property into my own revocable trust, do I owe the conveyance fee?

Generally no. ORC § 319.54(G)(3)(b) exempts a transfer to or from a trust where the same person is both the grantor of the trust and its sole beneficial owner — i.e., a revocable living trust where the grantor remains the sole beneficiary during life. The economic ownership has not changed; the transfer is a paperwork move into a will-substitute vehicle. The same exemption applies on the way back out (e.g., when the trust is revoked and the property re-titles to the grantor). The exemption does NOT extend to transfers into a trust where the beneficial owners are someone other than the grantor (e.g., an irrevocable trust for the benefit of children) — that is a true economic transfer and the standard fee applies. Form DTE 100 must still be filed to document the exemption claim.

How does the conveyance fee work on a foreclosure or sheriff's sale?

Foreclosure sheriff's sales and subsequent REO conveyances are fact-specific. A sheriff's deed issued at the foreclosure auction is generally subject to the conveyance fee at the bid amount, unless the fee was already addressed at the foreclosure decree stage. When the foreclosing lender takes title at the auction (a 'credit bid' to itself), some counties treat the transfer as exempt, others as charged at the credit-bid amount — the practice varies. The subsequent REO conveyance from the lender to a third-party buyer is a standard charged transfer at the actual sale price. In any foreclosure scenario consult the county auditor's office on the specific fee treatment before closing — the calculator defaults to treating foreclosure as charged, which is the conservative assumption.

Does Ohio impose a separate mortgage tax on top of the conveyance fee?

No. Ohio does NOT impose a mortgage recording tax — unlike New York (NY Tax Law § 253 imposes mortgage tax of 1.0%-2.05% depending on county), Florida (FS § 199.133 imposes intangibles tax of 0.20% plus doc stamps on the note), and several other states. The cost of recording a mortgage in Ohio is just the flat per-page recording fee at the county recorder (typically $14 first page + $4 additional under ORC § 317.32). This is one of the things that makes Ohio closings notably cheaper than New York or Florida closings at comparable sale prices — on a $400K Ohio purchase with a $320K mortgage, the buyer pays only the small per-page recording fee on the mortgage; the same purchase in New York would generate $5,600-$6,500 in mortgage recording tax on top of the transfer tax on the deed.

What about the county recorder fee — is that the same thing as the conveyance fee?

No, two separate charges. The CONVEYANCE FEE under ORC § 319.54 and § 322.02 is what this calculator computes — a percentage of the sale price collected by the county auditor. The RECORDING FEE under ORC § 317.32 is a separate flat per-page charge collected by the county recorder for the physical act of indexing the deed (typically $14 for the first page + $4 for each additional page, varies slightly by county). On a typical 2-page warranty deed the recording fee is $18 — a rounding error compared to the conveyance fee. The two fees are paid at the same closing-table step but go to two different county offices and are tracked separately on the county's receipts.

How does Ohio compare to other states on real estate transfer taxes?

Ohio is on the LOWER end of the national distribution. Combined state + county at 0.40% (in counties with the full $3 permissive) is materially below: New York (up to ~5% combined State RPT + State Mansion Tax + NYC RPTT + NYC Additional Tax on high-end NYC residential), Florida (0.70% combined documentary stamps on deed + intangibles on note + doc stamps on note for a typical purchase), Washington (1.28%-3.5% graduated real-estate excise tax), and Connecticut (0.75%-2.25%). Ohio is comparable to states like Michigan (0.86%) and Indiana (no statewide transfer tax; some counties charge a small fee). California is the headline exception in the other direction — California has no statewide transfer tax and the city / county documentary transfer taxes are usually under 0.11% (San Francisco being the major outlier at up to 6% on high-end commercial). For closing-cost comparison purposes, treat the Ohio combined fee as 0.40% in most counties — the dominant Ohio metros (Cleveland, Columbus, Cincinnati, Akron, Dayton, Toledo) all charge the full $3 permissive.

Reviewed against Ohio Revised Code § 319.54(G)(3) (State Mandatory Real Property Conveyance Fee) and § 322.02 (County Permissive Real Property Conveyance Fee); ORC § 319.54(G)(3)(b) exemptions; Form DTE 100 (Real Property Conveyance Fee Statement of Value); ORC § 317.32 (separate per-page recording fee at the county recorder)

Ohio Real Estate Transfer Tax Calculator

Q: Why does Ohio call it a 'conveyance fee' rather than a transfer tax?

Statutorily it is a fee, not a tax — ORC § 319.54 is titled 'Fees of the county auditor' and treats the conveyance fee as one of the auditor's official charges, alongside fees for plat books and tax-duplicate transcripts. In practice it functions identically to a transfer tax: a percentage of the sale price collected at recording, with statutory exemptions for non-arm's-length transfers. The label matters for two reasons. First, fee revenue flows differently than tax revenue (county auditor + permissive county fund vs. general state revenue). Second, the fee characterization arguably limits the magnitude — Ohio's combined $4/$1,000 (0.40%) is materially lower than what most states charge as transfer 'tax,' which routinely run 1%-2%.

Q: Who pays the Ohio conveyance fee — buyer or seller?

Default in Ohio: the SELLER (grantor) pays both the state mandatory and the county permissive conveyance fee at the time of recording. The fees are collected by the county auditor before the deed is forwarded to the county recorder for indexing. As with every transfer tax, the statutory default can be reallocated by contract — the purchase agreement controls. In standard residential closings the seller pays by default and the fee is a closing-table line item on the seller's side of the HUD-1 / Closing Disclosure. In some commercial transactions, sponsor / new-construction sales, and REO / foreclosure conveyances, the convention can flip — confirm the allocation in the purchase agreement before closing.

Compute the Ohio Real Property Conveyance Fee that the county auditor collects when a deed is recorded — the state mandatory fee of $1 per $1,000 (ORC § 319.54(G)(3), = 0.10%) plus each county's permissive fee of up to $3 per $1,000 (ORC § 322.02, = 0.30%). Most populous Ohio counties — Cuyahoga, Franklin, Hamilton, Summit, Montgomery, Lucas, Stark, Butler and others — charge the full $3 permissive, for a combined $4/$1,000 (0.40%). Surfaces the seller-pays-by-default convention, lists the § 319.54(G)(3)(b) exemptions (gifts to family, spouse-to-spouse, inheritance, trust transfers to the same beneficial owner, transfers to government), and flags that Ohio — unlike New York or Florida — imposes no separate mortgage recording tax.

Calculator

Adjust the inputs below; the result updates instantly.

Transaction

Sale price / consideration ($)

$300,000

Location

Ohio county

Ohio county where the property is located. The county permissive conveyance fee (ORC § 322.02) is set by each county's board of commissioners and ranges from $0 up to $3 per $1,000 of consideration. The 21 named counties below are all at the $3 maximum ($4/$1,000 combined, 0.40%). For other counties, pick the catch-all bucket matching your county auditor's published rate — most Ohio counties are at $3, a handful at $1-$2, and a few at $0 permissive (the state $1/$1,000 floor still applies).

Type

Transfer type

Type of conveyance. Drives the exemption logic under ORC § 319.54(G)(3)(b). STANDARD SALE and FORECLOSURE are charged at the full state + county combined rate. The five exempt categories — gift to family member, spouse-to-spouse, inheritance / devise / descent, trust transfer to the same beneficial owner, transfer to or from a government body — produce $0 conveyance fee, though Form DTE 100 must still be filed at recording to document the exemption claim. Foreclosure sheriff's-sale exemptions are fact-specific and depend on whether the fee was paid at the foreclosure stage; subsequent REO conveyances to third-party buyers are standard charged transfers.

Total Ohio conveyance fee

1,200.00

State Mandatory Conveyance Fee (ORC § 319.54): $300.00
County Permissive Conveyance Fee (ORC § 322.02): $900.00
Combined rate (% of sale price): 0.4%
County permissive rate applied: 3.00 per $1,000 of consideration (0.300%), set by county resolution under ORC § 322.02.
Exemption status: Not exempt — full state mandatory + county permissive conveyance fee applies, customarily paid by the seller (grantor) at the time of recording.
Summary: On a $300,000 standard arm’s-length sale in Cuyahoga County, the total Ohio Real Property Conveyance Fee is $1,200 (0.400% combined: 0.100% state under ORC § 319.54(G)(3) + 0.300% county permissive under ORC § 322.02). Customarily paid by the SELLER (grantor) at the time of recording — the county auditor collects the fee before forwarding the deed to the county recorder. The recording fee under ORC § 317.32 is a separate per-page charge (typically $14 first page + $4 additional) and is not included above.

Tools to go with this

Closing on Ohio real estate? Want the methodical conveyance-fee verification packet that the title agent will actually use?

Fennec Press's Ohio real-estate bundle includes a Form DTE 100 walk-through with line-by-line annotation, an exemption-claim checklist keyed to ORC § 319.54(G)(3)(b) for the five exempt transfer categories, a county-permissive-rate lookup for all 88 Ohio counties (current as of last review), a worked example of the standard $4/$1,000 closing-cost line item in Cuyahoga / Franklin / Hamilton, and a comparison of Ohio's two-layer regime against New York's four-layer stack and Florida's documentary-stamp tax. Built for the practitioner who needs to reconcile the closing statement against the auditor's actual receipt.

Open Fennec Press Ohio real-estate bundle→

Fennec Press is our sister site. Outbound link is UTM-tagged and disclosed.

How this calculator works

Ohio's real-estate transfer regime is conceptually simpler than New York's four-layer stack but still has two distinct layers that combine at the county auditor's desk when the deed is recorded. Ohio doesn't call it a "transfer tax" — statutorily it is a Real Property Conveyance Fee under ORC § 319.54 — but it functions identically: a percentage of the sale price collected at recording, with statutory exemptions for non-arm's-length transfers.

The two layers:

State Mandatory Conveyance Fee — ORC § 319.54(G)(3), statewide, $1 per $1,000 of consideration (= 0.10%).
County Permissive Conveyance Fee — ORC § 322.02, set by each county's board of commissioners at up to $3 per $1,000 (= 0.30%).

In most populous Ohio counties the combined fee is $4 per $1,000 = 0.40% of sale price. This calculator computes both layers, surfaces the seller-pays-by-default convention, applies the five § 319.54(G)(3)(b) exemption categories, and notes the comparison against neighboring states' transfer-tax regimes.

Layer 1 — State Mandatory Conveyance Fee (§ 319.54(G)(3))

The state mandatory conveyance fee under ORC § 319.54(G)(3) is a flat $1 per $1,000 of consideration on every Ohio deed presented for transfer. The fee is collected by the county auditor when the deed is brought in for transfer and is the first step before the deed is forwarded to the county recorder for indexing. There is no exemption based on price — even a $10,000 land transfer pays the state fee ($10).

The state component is intentionally light: 0.10% sits well below the headline transfer-tax rates in New York, Florida, Washington, or Connecticut. Ohio's design choice was to keep the state share modest and let counties pick whether to layer a permissive component on top.

Layer 2 — County Permissive Conveyance Fee (§ 322.02)

Each Ohio county may, by resolution of its board of commissioners under ORC § 322.02, impose an additional fee of up to $3 per $1,000 of consideration (= 0.30%). The county permissive component is the dominant share of the fee bill where it applies.

Most populous Ohio counties charge the full $3/$1,000 permissive, including:

| County | Seat | Permissive rate | Combined | |---|---|---|---| | Cuyahoga | Cleveland | $3/$1,000 (0.30%) | $4/$1,000 (0.40%) | | Franklin | Columbus | $3/$1,000 (0.30%) | $4/$1,000 (0.40%) | | Hamilton | Cincinnati | $3/$1,000 (0.30%) | $4/$1,000 (0.40%) | | Summit | Akron | $3/$1,000 (0.30%) | $4/$1,000 (0.40%) | | Montgomery | Dayton | $3/$1,000 (0.30%) | $4/$1,000 (0.40%) | | Lucas | Toledo | $3/$1,000 (0.30%) | $4/$1,000 (0.40%) | | Stark | Canton | $3/$1,000 (0.30%) | $4/$1,000 (0.40%) | | Butler | Hamilton | $3/$1,000 (0.30%) | $4/$1,000 (0.40%) | | Lorain | Elyria | $3/$1,000 (0.30%) | $4/$1,000 (0.40%) | | Mahoning | Youngstown | $3/$1,000 (0.30%) | $4/$1,000 (0.40%) |

A handful of smaller / rural counties charge $1/$1,000 or $2/$1,000 permissive, and a small number charge none at all (the state $1/$1,000 floor still applies). Check your county auditor's web portal for the current rate before relying on a $4/$1,000 assumption.

Worked example — $300,000 Cleveland home (Cuyahoga County)

State Fee (0.10%): $300,000 × 0.001 = $300.
County Fee (0.30%) — Cuyahoga at $3/$1,000: $300,000 × 0.003 = $900.
TOTAL: $1,200 (seller pays at closing).
Combined rate: 0.40%.

A typical Cleveland-area closing on a starter home. The $1,200 conveyance fee is collected by the Cuyahoga County Fiscal Officer (the auditor's office in Cuyahoga is titled "Fiscal Officer") at the time of recording, separately from the small per-page recording fee charged by the county recorder for the physical act of indexing.

Worked example — $400,000 Cincinnati home (Hamilton County)

State Fee (0.10%): $400,000 × 0.001 = $400.
County Fee (0.30%) — Hamilton at $3/$1,000: $400,000 × 0.003 = $1,200.
TOTAL: $1,600 (seller).
Combined rate: 0.40%.

A mid-range Cincinnati-area home. Cincinnati / Hamilton County is one of the highest-volume conveyance-fee jurisdictions in Ohio by transaction count, and the auditor's portal publishes a current exemption-code list keyed to the DTE 100 form.

Worked example — $500,000 Columbus home (Franklin County)

State Fee (0.10%): $500,000 × 0.001 = $500.
County Fee (0.30%) — Franklin at $3/$1,000: $500,000 × 0.003 = $1,500.
TOTAL: $2,000 (seller).
Combined rate: 0.40%.

A mid-to-upper market Columbus home. Franklin County (Columbus + suburbs) is the fastest-growing Ohio real-estate market, and the Franklin County Auditor publishes a conveyance-standards guide that closing agents reference at every transfer.

Worked example — $250,000 gift to spouse (Cuyahoga County)

A spouse transfers a $250,000 home to the other spouse to put the property into joint marital ownership (or, equivalently, to remove a spouse's name after a divorce decree). No consideration is exchanged.

State Fee: $0 (exempt under § 319.54(G)(3)(b)).
County Fee: $0 (the exemption is whole-fee).
TOTAL: $0.

Form DTE 100 must still be filed with the county auditor at recording to document the exemption claim — the deed will not record without DTE 100 even at $0 fee. The DTE 100 includes an exemption-code field where the closing agent enters the specific § 319.54(G)(3)(b) sub-category being claimed (each county auditor publishes the current code list).

Worked example — $300,000 trust transfer to same beneficial owner

An individual moves a $300,000 home into their revocable living trust as a will-substitute vehicle. The grantor of the trust is also its sole beneficiary during life — no economic change of ownership.

State Fee: $0 (exempt under § 319.54(G)(3)(b) — trust where grantor is sole beneficiary).
County Fee: $0.
TOTAL: $0.

The same exemption applies on the way back out (e.g., trust is revoked and property re-titles to the grantor) and on transfers between two trusts where the same person remains the sole beneficial owner. The exemption does NOT extend to transfers into an irrevocable trust for the benefit of someone other than the grantor (e.g., a trust for the benefit of children) — that is a true economic transfer and the standard fee applies at the property's fair-market value.

Who pays — the seller-by-default convention

Default in Ohio: the SELLER (grantor) pays both the state mandatory and the county permissive conveyance fee at the time of recording. The fees are collected by the county auditor before the deed is forwarded to the county recorder for indexing. As with every transfer tax, the statutory default can be reallocated by contract — the purchase agreement controls.

In standard residential closings the seller pays by default, and the fee is a closing-table line item on the seller's side of the Closing Disclosure. In some commercial transactions, sponsor / new-construction sales, and REO / foreclosure conveyances, the convention can flip — confirm the allocation in the purchase agreement before closing.

Comparison against neighboring transfer-tax regimes

Ohio is on the lower end of the national distribution.

| Jurisdiction | Combined rate on a $400K residential | Notes | |---|---|---| | Ohio (most counties) | 0.40% ($1,600) | State $1 + county $3 per $1,000 | | Ohio (no-permissive county) | 0.10% ($400) | State floor only | | Florida (statewide) | 0.70% ($2,800 typical) | Doc stamps on deed (0.70%) + on note + intangibles on note | | Pennsylvania (varies) | 1.00%-2.00% | State 1% + local 1% (e.g., Philadelphia) | | New York State (residential, no NYC, no Mansion) | 0.40% ($1,600) | State RPT only | | New York City (residential $1M+) | ~2.4%-7% (4-layer stack) | State RPT + Mansion + NYC RPTT + NYC Additional | | California (no statewide) | ~0.11% ($440 typical) | County doc transfer tax only; SF is the outlier | | Washington (graduated) | 1.28%-3.50% | Real-estate excise tax brackets |

Ohio's combined 0.40% is comparable to plain New York State (outside NYC, sub-$1M residential) and well below Florida, Pennsylvania, Washington, and Connecticut. For closing-cost comparison purposes, treat the Ohio combined fee as 0.40% in the populous metros and verify the smaller county rates against the county auditor's portal.

Ohio has no mortgage tax — unlike NY and FL

Ohio does not impose a mortgage recording tax. Unlike New York (NY Tax Law § 253 imposes mortgage tax of 1.0%-2.05% depending on county) or Florida (FS § 199.133 imposes intangibles tax of 0.20% plus doc stamps on the note), the cost of recording a mortgage in Ohio is just the flat per-page recording fee at the county recorder.

This is one of the things that makes Ohio closings notably cheaper than New York or Florida closings at comparable sale prices. On a $400K Ohio purchase with a $320K mortgage, the buyer pays only the small per-page recording fee on the mortgage; the same purchase in New York would generate $5,600-$6,500 in mortgage recording tax on top of the transfer tax on the deed. The Ohio buyer-side closing cost picture is meaningfully simpler.

Recording fee — a separate small charge

Separate from the conveyance fee, the county recorder charges a flat per-page fee under ORC § 317.32 — typically $14 for the first page + $4 for each additional page (varies slightly by county). On a typical 2-page warranty deed the recording fee is $18 — a rounding error compared to the conveyance fee.

The two fees are paid at the same closing-table step but go to two different county offices and are tracked separately on the county's receipts. This calculator computes only the conveyance fee; budget an additional ~$20-$40 for the recording fee.

Form DTE 100 — required even on exempt transfers

Form DTE 100 (the Real Property Conveyance Fee Statement of Value) is presented to the county auditor along with the deed at the time of recording. The auditor stamps the deed, collects the state and county fees (or notes the exemption), and forwards the deed to the county recorder. The deed will not be recorded until DTE 100 is filed — there is no "record now, file later" option, and the requirement applies on exempt transfers too.

The DTE 100 captures the sale price (or fair-market value, for non-arm's-length transfers), the type of consideration, and an exemption-code field where the closing agent claims any § 319.54(G)(3)(b) exemption. Each county auditor publishes the current exemption-code list; the closing agent must use the correct code for the claimed exemption category. A misstated exemption code can result in the auditor refusing to accept the DTE 100, which blocks recording.

Common errors

Five mistakes turn up routinely in Ohio conveyance-fee math:

Forgetting the county permissive component. It's easy to compute the $1/$1,000 state fee and miss the $3/$1,000 county add-on. The county component is the dominant share — $900 of a $1,200 Cuyahoga fee on a $300K sale comes from the county side, not the state side.
Assuming every county is at $3/$1,000. Most populous metros are, but a handful of rural counties charge less or none. Check the county auditor's portal before relying on the $4/$1,000 assumption for any non-metro transfer.
Missing the exemption list. Gift transfers between spouses, inheritance, trust transfers to the same beneficial owner, and transfers to or from a government body are fully exempt — but the exemption must be claimed on Form DTE 100 with the correct exemption code. A standard sale code on what should be an exempt transfer overpays the fee.
Treating recording fee and conveyance fee as the same thing. They are two separate charges paid to two different county offices. The recording fee is small ($14-$40); the conveyance fee is the percentage charge this calculator computes.
Importing assumptions from other states. Ohio has no mortgage tax, the conveyance fee is materially lower than Florida doc stamps or New York transfer tax, and the seller-pays convention may differ from the buyer-pays convention in some other markets.

What this calculator does not do

This is a planning and screening tool. It does not:

Substitute for Form DTE 100. The Statement of Value must be filed with the county auditor at recording, and the auditor's stamp is what authorizes the recorder to index the deed. Use this calculator to model the closing math; the actual filing must be done through the closing agent.
Handle foreclosure mechanics in detail. Sheriff's deeds at foreclosure auction and subsequent REO conveyances have fact-specific fee treatments — consult the county auditor's office on the specific scenario.
Enumerate every exemption category. ORC § 319.54(G)(3)(b) includes additional narrow exemption categories (certain corporate reorganizations, sheriff's deeds in specific circumstances, transfers required by court order) that this calculator does not surface as input options.
Compute related closing costs. Title insurance, attorney fees, the per-page county recorder fee under § 317.32, property tax prorations, lender / mortgage charges, and any HOA / condo association fees are not included.
Apply outside Ohio. If the property is in Pennsylvania, Indiana, Kentucky, Michigan, West Virginia, or any other state, this calculator does not apply.

How this page is maintained

The Ohio conveyance-fee schedule under ORC § 319.54 and § 322.02 has been stable in its current form for years — the state mandatory $1/$1,000 and the county permissive maximum of $3/$1,000 have not changed recently. The county permissive rates that each county actually charges can change by resolution of the county board of commissioners, and a small number of counties have adjusted their permissive rate in recent years (almost always upward, toward the $3 maximum). We monitor the Ohio Department of Taxation's conveyance-fee guidance, county auditor portals for the most populous Ohio counties, and Ohio Revised Code amendments each session and refresh the calculator within 30 days of any enacted change.

Last reviewed: 2026-05-16 against ORC § 319.54(G)(3) and § 322.02.

FAQ

Common questions

Edge cases and clarifications around ohio real estate transfer tax calculator.

Ohio calls it the Real Property Conveyance Fee, not a transfer tax, but the mechanics are the same — the county auditor collects a fee at the time of recording, calculated as a percentage of the sale price. The fee has two layers: (1) a state mandatory component under ORC § 319.54(G)(3) at $1 per $1,000 of consideration (= 0.10%) that applies to every Ohio deed; and (2) a county permissive component under ORC § 322.02 of up to $3 per $1,000 (= 0.30%) that each county sets by resolution of its board of commissioners. Most populous Ohio counties — Cuyahoga, Franklin, Hamilton, Summit, Montgomery, Lucas, Stark, Butler, Lorain, Mahoning, and others — charge the full $3 permissive, for a combined $4/$1,000 (0.40%). A few rural counties charge $1 or $2 permissive; a small number charge $0 permissive (the $1/$1,000 state floor still applies).

Resources

Links marked sponsoredmay earn The Fennec Lab a commission. They do not affect the calculator's output. See disclosures.

Ohio Revised Code § 319.54 (Fees of the County Auditor — State Mandatory Conveyance Fee) — state-level mandatory conveyance fee at $1 per $1,000 of consideration (= 0.10%)
Ohio Revised Code § 322.02 (County Permissive Real Property Transfer Tax) — county-level permissive conveyance fee up to $3 per $1,000 of consideration (= 0.30%)
Ohio Revised Code § 317.32 (County Recorder Fees) — separate per-page recording fee charged by the county recorder (typically $14 / $4)
Ohio Department of Taxation — Real Property Conveyance Fee — state Department of Taxation guidance on the conveyance fee and exemption categories
Form DTE 100 — Real Property Conveyance Fee Statement of Value — statement filed with the county auditor at the time of recording (required even on exempt transfers)
Cuyahoga County Fiscal Officer — Conveyance Fee Information — sample county auditor portal — Cuyahoga (Cleveland) conveyance-fee guide and DTE 100 instructions
Franklin County Auditor — Conveyance Standards — sample county auditor portal — Franklin (Columbus) conveyance standards and recording requirements
Hamilton County Auditor — Real Estate Transfer / Conveyance — sample county auditor portal — Hamilton (Cincinnati) conveyance fee schedule and exemption code list