What To Know

A recordation tax is a tax imposed for registering the purchase or sale of property as public record. The Maryland recordation tax rate is typically $5 for each $500 (or fraction thereof) of the principal amount of the debt secured.

Individuals seeking to pay a Recordation Tax should make checks payable to the Director of Finance and may pay in the following ways: 

By Mail and In Person

Documents and payments should be mailed to:

Transfer and Recordation Section
The Abel Wolman Municipal Building
200 N Holliday Street, Room 1, Suite 1B
Baltimore, Maryland 21202

Please be advised that all documents that are mailed in or dropped off must include a self-addressed, postage-paid envelope (12.5 x 9.5 min).

Documents Needed

A completed City of Baltimore Intake Sheet is required for all documentation presented for processing of recordation tax. The form and instructions for completing the form are available at Intake Sheet.

Additionally, the Recordation Tax Unit will need to review and process the following documents:

  • Agreements (including Modification)
  • Assignments (Ground Rent Deeds) *
  • Association Liens (Homeowners)
  • Certificate of Tax Sale
  • Contracts of Sale
  • Deeds *
  • Deeds of Trust (including Modification, Supplemental, Refinance)
  • Finance Statements (not all, must state the taxable amount and proof of not being paid at other agencies)
  • Homestead Deed
  • Indemnity Deed of Trust (IDOT)
  • Irrevocable Assignment of Proceeds
  • Land Installment Contracts
  • Leases (including Boat Slip Leases)
  • Memorandums of Lease
  • Mortgages
  • Options (if it does not meet requirements for an exemption)

When submitting multiple document packets, it is the customer’s responsibility to number each document in the order in which they would like for them to be recorded. 

Please note that all Deeds must be submitted for Transfer Tax processing prior to being processed for Recordation Tax.

Frequently Asked Questions

Exempt documents

Even if a document is eligible for an exemption of Recordation Tax, it must still be submitted to the Recordation Tax Unit for review. The reason for exemption must be clearly stated both in the document and in section #3 of the Maryland State Intake Sheet. Please refer to the Recordation Preferred Language Sheet for more detailed information about exemptions.

Preferred language sheet

Below please find PREFERRED LANGUAGE FOR DEEDS AND DEEDS OF TRUST.

  • A deed to change tenancy only should include the wording: “This no consideration deed is to change tenancy only as the grantor and grantee are identical.”
  • A deed to remove the name of a deceased owner should include the wording: “This no consideration deed is for the sole purpose of removing the name of a deceased owner from the title.”
  • A deed for transfers between spouses or former spouses should include the wording: “This deed transfers an interest in real property between spouses or former spouses pursuant to MD. CODE ANN., TAX-PROP. § 12-108(d)(i).”
  • A deed for transfers of residential real property between domestic partners or former domestic partners should include the wording: “This deed transfers an interest in residential real property between domestic partners or former domestic partners and is exempt from state recordation tax pursuant to MD. CODE ANN., TAX-PROP. § 12-108(d)(ii).” Note: ‘Affidavit of Domestic Partnership’ is also required.
  • A deed for transfers between relatives for no consideration on the free and clear property should include the wording: “This no consideration deed transfers an interest in real property between relatives (please state relationship). This property is free and clear of all liens, mortgages, encumbrances, and deeds of trust. The grantor is not being relieved of any liability and the grantee is not assuming any liability.”
  • Transfers between relatives when the property is transferred to the transferor’s son, daughter, parent, son-in-law, daughter-in-law, parent-in-law, or grandchild (also the ‘step’ variety of all of the preceding) should include the wording: “This deed transfers an interest in real property between relatives (please state relationship) subject to an existing mortgage or deed of trust for which the unpaid principal balance is being assumed and is exempt from state recordation tax pursuant to MD. CODE ANN., TAX-PROP. § 12-108(c).” There is no other consideration and there is no refinance transaction at or near the time of this transfer.”
  • A deed for transfers into a revocable trust should include the wording: “This no consideration deed transfers an interest in real property to the grantor’s revocable trust in which grantor is a primary beneficiary.”
  • A deed for transfers out of a revocable trust should include the wording: “This no consideration deed transfers an interest in real property under the terms of the revocable trust in which grantee is a primary beneficiary.
  • A deed of trust which qualifies for the refinance exemptions under MD. CODE ANN., TAX-PROP. § 12-108(g) should include the wording: “The grantor is the original mortgagor, the mortgaged property is the principal residence of the original mortgagor, and the amount of the unpaid principal balance of the original mortgage/deed of trust being refinanced is $ ------------.”

Note: Unpaid principal balance does NOT include interest or other costs/fees. Note: ‘Affidavit of Refinancing Exemption’ is also required.

  • A deed of trust refinances by a revocable trust qualifies for the refinance exemption under MD. CODE ANN., TAX-PROP. § 12-108(g) should include the wording: “This mortgage/deed of trust secures the refinancing of real property that is the principal residence of the settler of the trust, is given by the trustee of the trust, that the trustee or settler originally assumed or incurred the debt secured by the existing deed of trust, and the amount of the unpaid principal balance of the existing mortgage/deed of trust being refinanced is $-----------.”

Note: Unpaid principal balance does NOT include interest or other costs/fees. Note: ‘Affidavit of Refinancing Exemption’ is also required

 

Walk-though document procedures

Customers have the option of visiting the Recordation Tax Unit and waiting for their documents to be processed (walk-through).

The customer must sign in (Transfer Tax/Recordation Tax designated sign-in sheet is located in the front of the office) and have a seat in the lobby and wait to be called.
The customer can have up to 3 documents processed per turn. If the customer has more than 3 documents to be processed they can sign in again once the first three documents have been completed.

Other policies and procedures for the walk-thru customers:

  • Must be present when called otherwise, they will lose their turn and need to sign back in.
  • Can not leave documents at Clerk’s desk and leave
  • Can not sign in while being waited on. Must wait until documents are fully completed before signing in again
  • Must be at least 16 years of age to be served

Please note that all Deeds that consist of 5 properties or more can not be walked through and must be dropped off.

Drop-off document procedures

All documents that are dropped off must be accompanied by a Recordation Tax Drop Off form. The forms are located in the Recordation Tax Unit. Drop-offs are treated as mail and will be processed within 5 business days. Please note that all Deeds that consist of 5 properties or more can not be walked through and must be dropped off. Once the documents have been processed you will be notified. Please indicate on the drop-off form if you would like for the clerk to hold the documents for pick up or forward the documents to Land Records.
Please be advised that all documents that are mailed in or dropped off must include a self-addressed, postage-paid envelope (12.5 x 9.5 min).

Mailed document turnaround time

Documents submitted in bulk and/or via mail will be reviewed as quickly as possible. We will notify you when they are complete and will strive for a maximum turn-around time of up to 5 business days. To facilitate processing, all drop-offs or mail-ins are required to be accompanied by a completed Maryland Intake Sheet. One sheet should be utilized for each transaction. The sheet should include accurate and complete contact information, including name, address, phone number, fax number, and e-mail address.