At Closing – County

During the closing of a single-family home real estate transaction, there are typically county-level fees and/or taxes involved. The exact amounts and names vary by state and county, but here are the common county fees or taxes you might encounter:

 Typical County Fees & Taxes at Closing

1. Recording Fees

• What it is: Charged by the county recorder or clerk’s office to officially record the deed and mortgage (or deed of trust).

• Purpose: Ensures public record of property ownership and liens.

• Who pays: Usually the buyer, but this can vary by local custom or negotiation.

• Amount: Typically ranges from $30 to $300, depending on the county and the number of pages recorded.

2. Transfer Tax (a.k.a. Conveyance Tax or Documentary Stamp Tax)

• What it is: A tax on the transfer of real estate ownership.

• Who collects: Can be state, county, and sometimes city governments.

• Who pays: Often the seller, but this depends on local custom or contract terms.

• Amount: Commonly a percentage of the purchase price (e.g., $0.50 to $2.00 per $500 of value).

• Example: In Los Angeles County, CA, the documentary transfer tax is $1.10 per $1,000 of property value (plus possible city surtaxes).

3. Property Tax Proration

• What it is: Adjustment for county property taxes already paid or owed for the year.

• Purpose: Ensures the buyer and seller each pay their fair share of property taxes for the time they own the property.

• Who pays: Both parties, based on the closing date.

• Example: If the seller prepaid taxes through June 30 but closing is in March, the buyer reimburses the seller for March–June.

4. Special County Assessments or Fees

• Examples:

  • Local improvement district assessments (sewer, sidewalk, etc.)

  • Stormwater or solid waste fees

  • Environmental fees

• Who pays: Varies; sometimes prorated between buyer and seller.

 Summary Table