Following is a list of Real Estate transactions that are exempt from Documentary Transfer Tax under the Documentary Transfer Tax Act. A statement and/or appropriate Revenue and Taxation code shall be revealed on the face of all documents to be recorded that are exempt from Transfer Tax.

Please contact the Recorder’s Office staff at (442) 265-1077 if you have further questions.

1 R&T 11911 Conveyances Confirming Title in Grantee

This conveyance confirms title to the grantee(s) who continues to hold the same interest.

2 R&T 11927 Conveyances in Dissolution of Marriage

This conveyance is in dissolution of marriage by one spouse to the other.

3 R&T 11921 Conveyance to Secure a Debt

This conveyance is to secure a debt.

4 R&T 11921 Reconveyance Upon Satisfaction of a Debt

This is a reconveyance of realty upon satisfaction of a debt.

5 R&T 11930 Conveyance Transferring Interest into or out of a Living Trust

This conveyance transfers an interest into or out of a Living Trust.

6 R&T 11911 Conveyance Changing Manner in Which Title is Held

This conveyance changes the manner in which title is held, grantor(s) and grantee(s) remain the same and continue to hold the same proportionate interest.

7 R&T 11911 Court Ordered Conveyances Not Pursuant to Sale

This is a court-ordered conveyance or decree that is not pursuant to sale.

8 R&T 11911 Conveyance Given For No Value

This is a bonafide gift and the grantor received nothing in return.

9 R&T 11911 Conveyance to Establish Sole and Separate Property of a Spouse

This conveyance establishes sole and separate property of a spouse.

10 R&T 11911 Conveyance to Confirm a Community Property Interest when Property was Purchased with Community Property Funds

This conveyance confirms a community property interest, which was purchased with Community Property Funds

11 R&T 11911 Conveyance to Confirm a Change of Name

This conveyance confirms change of name and the grantor & grantee are the same party.

12 R&T 11911 Conveyances of an Easement or Oil and Gas Lease Where the Consideration and Value is Less Than $100.00

This is a conveyance of an easement (Oil and Gas Lease) and the consideration and value is less than $100.

13 R&T 11911 Conveyances Where the Liens and Encumbrances are Equal or More Than the Value of Property, and No Further Consideration is Given

The value of the property in this conveyance, exclusive of liens and encumbrances is $100 or less, and there is no additional consideration received by the grantor.

14 R&T 11911 Conveyance from a Trustee Under a Land Contract at the Consummation of the Contract

This is a conveyance of equitable title from a trustee, under a land contract, to the vendee at the consummation of the contract.

15 R&T 11925(d) Conveyances From Individual(s)/Legal Entity(ies) to Individual(s)/Legal Entity(ies) where the Grantors and Grantees are Comprised of the Same Parties and Parties Continue to Hold the Same Proportionate Interest. (Exception: Dissolution of a Partnership R&T 11925[b]).

The grantors and grantees in this conveyance are comprised of the same parties who continue to hold the same proportionate interest in the property.

16 R&T 11925(b) Conveyances to Confirm Dissolution of a Partnership

This conveyance confirms a dissolution or termination of a partnership.

17 R&T 11926 Conveyance in Lieu of Foreclosure to a Beneficiary or Mortgage Only

This conveyance transfers the grantors interest to the beneficiary or mortgage due to an unpaid debt.

18 R&T 11922 Conveyances for Governmental Agencies

This conveyance establishes governmental entities acquiring title.