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Michigan Real Estate Transfer Tax


MCL 207.505/MCL 207.526

A written instrument subject to the tax imposed by MCL 207.505 Section 5 and MCL 207.526 Section 6 shall state on its face the TOTAL CONSIDERATION of the real property (see acts for details) or a Real Estate Transfer Valuation Affidavit.

Transfer tax imposed by each act shall be collected unless said instrument of transfer is exempt from either or both acts and such exemptions are stated on the face of the deed.

State Transfer Tax Exemptions (MCL 207.526)
County Transfer Tax Exemptions (MCL 207.505)

The tax shall be upon the person who is the seller or the grantor.

In case of an exchange of two properties, the deeds transferring title to each are subject to tax, and in each case, shall be computed on the basis of the actual value of the property conveyed.

Conveyances affecting property situated in more than one county must state the portion of the sale price attributable to each parcel lying in the separate counties and transfer tax must be paid to each county for that portion of the sale price.

Documentary stamps shall be purchased only in the county in which the property is located.

No fee is charged for filing the "Real Estate Transfer Valuation Affidavit," but the instrument should state that a real estate transfer valuation affidavit is being filed.

The tax is imposed on (MCL 207.502):

  • Contracts for the sale or exchange of real estate or any interest therein or any combination of the foregoing or any assignment or transfer thereof.
  • Deeds or instruments of conveyance of real property or any interest therein, for a consideration.

This tax is collected by the Genesee County Treasurer. 

All checks for revenue stamps and/or county certification must be payable to Genesee County Treasurer.