The following is a list of exemptions from real property conveyance fees, per the Ohio Revised Code Section 319.202 and 319.54 (G)(3). This list is for reference purposes only. The DTE Form 100(EX) can be obtained from the auditor's office.
No conveyance fees shall be charged because the real property is transferred:
- To or from the United States, this state, or any instrumentality, agency, or political subdivision of the United States or this state;
- Solely in order to provide or release security for a debt or obligation;
- To confirm or correct a deed previously executed and recorded;
- To evidence a gift, in trust or otherwise and whether revocable or irrevocable, between husband and wife, or parent and child or the spouse of either;
- On sale for delinquent taxes or assessments;
- Pursuant to court order, to the extent that such transfer is not the result of a sale effected or completed pursuant to such order;
- Pursuant to a reorganization of corporations or unincorporated associations or pursuant to the dissolution of a corporation, to the extent that the corporation conveys the property to a stockholder as a distribution in kind of the corporation's assets in exchange for the stockholder's shares in the dissolved corporation;
- By a subsidiary corporation to its parent corporation for no consideration, nominal consideration, or in sole consideration of the cancellation or surrender of the subsidiary's stock;
- By lease, whether or not it extends to mineral or mineral rights, unless the lease is for a term of years renewable forever;
- When the value of the real property or the manufactured or mobile home or the value of the interest that is conveyed does not exceed one hundred dollars;
- Of an occupied residential property, including a manufactured or mobile home, being transferred to the builder of a new residence or to the dealer of a new manufactured or mobile home when the former residence is traded as part of the consideration for the new residence or new manufactured or mobile home;
- To a grantee other than a dealer in real property or in manufactured or mobile homes, solely for the purpose of, and as a step in, the prompt sale of the real property or manufactured or mobile home to others;
- To or from a person when no money or other valuable and tangible consideration readily convertible into money is paid or to be paid for the real estate or manufactured or mobile home and the transaction is not a gift;
- Pursuant to division (B) of section 317.22 of the Revised Code, or to section 2113.61 of the Revised Code, between spouses or to a surviving spouse pursuant to section 5302.17 of the Revised Code as it existed prior to April 4, 1985, between persons pursuant to section 5302.17 or 5302.18 of the Revised Code on or after April 4, 1985, to a person who is a surviving, survivorship tenant pursuant to section 5302.17 of the Revised Code on or after April 4, 1985, or pursuant to section 5309.45 of the Revised Code;
- To a trustee acting on behalf of minor children of the deceased;
- Of an easement or right-of-way when the value of the interest conveyed does not exceed one thousand dollars;
- Of property sold to a surviving spouse pursuant to section 2106.16 of the Revised Code;
- To or from an organization exempt from federal income taxation under section 501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such transfer is without consideration and is in furtherance of the charitable or public purposes of such organization;
- Among the heirs at law or devisees, including a surviving spouse, of a common decedent, when no consideration in money is paid or to be paid for the real property or manufactured or mobile home;
- To a trustee of a trust, when the grantor of the trust has reserved an unlimited power to revoke the trust;
- To the grantor of a trust by a trustee of the trust, when the transfer is made to the grantor pursuant to the exercise of the grantor's power to revoke the trust or to withdraw trust assets;
- To the beneficiaries of a trust if the fee was paid on the transfer from the grantor of the trust to the trustee or if the transfer is made pursuant to trust provisions which became irrevocable at the death of the grantor;
- To a corporation for incorporation into a sports facility constructed pursuant to section 307.696 [307.69.6] of the Revised Code;
- Between persons pursuant to section 5302.18 of the Revised Code.
- From a county land reutilization corporation organized under Chapter 1724. Of the Revised Code to a third party.
For more information about real property conveyance fee exemptions contact the Franklin County Auditor's Office at 614-525-3254.