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One-time deed tax

Michigan Transfer Tax Calculator

Michigan charges two transfer taxes on the same sale: a state tax and a county tax. The seller is liable for the state tax.

Updated 6 primary sources Editorial policy

Michigan transfer tax estimator

Wayne County publishes $0.55. Use another amount only when authorized and confirmed by the recorder.

Seller (state tax). MCL 207.523(2) makes the seller or grantor liable.

Michigan · deed transfer Calculated
Total transfer tax $2,322.00
  • State tax (MCL 207.525) $2,025.00
  • County tax (MCL 207.504) $297.00
Taxable $500 increments 540

MCL 207.525 — state rate; MCL 207.523 — who is liable; MCL 207.504 — county rate; MCL 207.526 — state exemptions; MCL 207.505 — county exemptions; Wayne County Register of Deeds — published charge. Statute checked October 1, 2026. This is a one-time deed charge, separate from annual property tax.

This is not your annual property tax

Transfer tax is charged once, when the deed changes hands, and it is worked out from the sale price. Property tax is charged every year and is worked out from the assessed value. Paying one does not reduce the other. If you were looking for the yearly bill, the Michigan property tax calculator is the page you want.

What the statute says

Rate table
ItemMichigan
State real estate transfer tax$3.75 per $500
County transfer tax$0.55 per $500
Who paysSeller (state tax). MCL 207.523(2) makes the seller or grantor liable.

The statute charges the rate on each $500 or fraction of $500, so the taxable base rounds up. The worksheet rounds the prepared value into the statute’s units, then applies any separately stated minimum and rounding rule.

Wayne County publishes the standard county charge of $0.55 per $500. MCL 207.504 allows up to $0.75 only where its population and authorization conditions are met; this calculator does not assume Wayne qualifies for that higher rate.

State and county statutes exempt instruments with consideration below $100. Other exemptions require separate confirmation; enter the prepared taxable real-estate consideration.

Sources

  1. legislature.mi.govMCL 207.525 — state rate
  2. legislature.mi.govMCL 207.523 — who is liable
  3. legislature.mi.govMCL 207.504 — county rate
  4. legislature.mi.govMCL 207.526 — state exemptions
  5. legislature.mi.govMCL 207.505 — county exemptions
  6. waynecountymi.govWayne County Register of Deeds — published charge

Statutes read 1 October 2026. Rates change; confirm with the recording office before you close.

Updated by the Property Tax Calculator Editorial Team. Report a correction