Who pays closing costs by state: who-pays-what state cards
Printable state cards showing who pays what
Alabama
Recordation tax on deeds (deed tax) Negotiable
Mortgage recordation tax Buyer
Lender's title policy Buyer
California
Transfer tax (local) Negotiable
Los Angeles tax Negotiable
San Francisco tax Negotiable
Owner's title policy Varies by county
Lender's title policy Buyer
Colorado
Documentary fee Negotiable
Owner's title policy Varies by county
Lender's title policy Buyer
Recording Buyer
Connecticut
Real estate conveyance tax Seller
every Connecticut municipality tax Seller
Lender's title policy Buyer
Recording Buyer
Delaware
Realty transfer tax Split between buyer and seller
Lender's title policy Buyer
Recording Buyer
Florida
Documentary stamp tax Split between buyer and seller
Miami-Dade County tax Split between buyer and seller
Documentary stamp tax on the note plus intangible tax Buyer
Lender's title policy Buyer
Recording Buyer
Georgia
Real estate transfer tax Seller
Intangible recording tax (on the security instrument for a long-term note) Buyer
Lender's title policy Buyer
Recording Buyer
Illinois
Tax for Illinois real estate transfers Negotiable
Chicago tax Buyer
Chicago tax Seller
Lender's title policy Buyer
Recording Buyer
Maine
Real estate transfer tax Split between buyer and seller
Lender's title policy Buyer
Recording Buyer
Massachusetts
Deeds excise Seller
Barnstable County tax Seller
Lender's title policy Buyer
Recording Buyer
Michigan
State real estate transfer tax Seller
Genesee County tax Negotiable
Owner's title policy Varies by county
Lender's title policy Buyer
Recording Buyer
Minnesota
Deed tax Seller
Hennepin County tax Negotiable
Ramsey County tax Negotiable
Mortgage registry tax (outside Hennepin and Ramsey counties, which add 0.01%) Buyer
Owner's title policy Varies by county
Lender's title policy Buyer
Recording Buyer
New York
Real estate transfer tax Seller
New York City tax Negotiable
New York City tax Buyer
New York City tax Seller
Mortgage recording tax (state basic, special additional and additional tax, outside the commuter district; county or city add-ons not included) Buyer
Owner's title policy Buyer
Lender's title policy Buyer
Recording Buyer
North Carolina
Excise tax on conveyances Negotiable
Perquimans County tax Negotiable
Owner's title policy Varies by county
Lender's title policy Buyer
Recording Buyer
North Dakota
State transfer tax None
Owner's title policy Varies by county
Lender's title policy Buyer
Recording Buyer
Ohio
Real property conveyance fee Seller
Franklin County tax Negotiable
Lender's title policy Buyer
Recording Buyer
Pennsylvania
Realty transfer tax Split between buyer and seller
City of Pittsburgh (Allegheny County) tax Negotiable
Philadelphia tax Negotiable
Lender's title policy Buyer
Recording Buyer
Tennessee
Realty transfer tax Buyer
Indebtedness tax (state recordation tax on mortgages and deeds of trust; first $2,000 of debt exempt) Buyer
Lender's title policy Buyer
Recording Buyer
Virginia
State recordation tax on deeds Buyer
City of Alexandria tax Negotiable
State recordation tax on deeds of trust or mortgages Buyer
Owner's title policy Varies by county
Lender's title policy Buyer
Recording Buyer
West Virginia
Excise tax on the privilege of transferring real property Seller
Each county has a default rate; its county commission may raise the rate up to $1.65 per $500. tax Negotiable
Lender's title policy Buyer
Recording Buyer