Transferring Real Estate in a Divorce: Deeds, Transfer Taxes and Filing Requirements
When one spouse receives the marital home or other real estate in a divorce, transferring ownership often requires a new deed. But preparing and signing the deed may not be the only step.
Many states impose a real estate transfer tax, documentary tax, conveyance fee, or similar charge when real property changes ownership. Transfers between spouses as part of a divorce are often exempt, particularly when the transfer is made pursuant to the divorce case, a court order, or a settlement agreement. However, the rules vary considerably by state.
Some states have no real estate transfer tax at all. Others provide an exemption for transfers between spouses or transfers made as part of a divorce. In some states, an exemption applies only if specific requirements are met, such as transferring the property pursuant to a divorce order or agreement or receiving no consideration in exchange for the property.
In addition, a transfer that is exempt from tax may still require a transfer tax return, exemption form, affidavit, or other document when the deed is recorded.
Divorce Property Transfers by State
The table below provides a state-by-state overview of deeds commonly used to transfer real estate between spouses in a divorce, real estate transfer taxes and exemptions, required transfer forms, and important state or local filing requirements.
Note: Real estate transfer tax laws and local recording requirements can change. The information below is intended as a general guide to transfers between spouses as part of a divorce. Additional requirements may apply based on the circumstances of the transfer and the location of the property.
| State | Divorce Property Transfer Details |
|---|---|
| Alabama |
Transfer Tax: Exemption is conditional; transfer tax may apply Form: Real Estate Sales Validation Form (Form RT-1) What to Know: No blanket divorce or spousal exemption was identified; ordinary recordation-tax rules may apply. |
| Alaska |
Transfer Tax: No statewide real estate transfer tax |
| Arizona |
Transfer Tax: No statewide real estate transfer tax |
| Arkansas |
Transfer Tax: Divorce transfer exemption Exemption: 26 CAR § 166-102(1) (instrument from one party in divorce action to the other as division of marital property). |
| California |
Transfer Tax: Divorce transfer exemption Exemption: Cal. Rev. & Tax. Code § 11927. Statute also requires a written exemption recital signed by either spouse. Form: Preliminary Change of Ownership Report (BOE-502-A) What to Know: The divorce exemption should be recited in the deed. Some charter cities may impose separate local transfer taxes. |
| Colorado |
Transfer Tax: Divorce transfer exemption Exemption: Colo. Rev. Stat. § 39-13-104(1)(l) Form: Real Property Transfer Declaration (TD-1000) What to Know: Several municipalities impose their own real estate transfer taxes, including Aspen, Avon, Breckenridge, Crested Butte, Frisco, Gypsum, Minturn, Ophir, Snowmass Village, Telluride, Vail, and Winter Park. Local rates, exemptions, and forms vary. For example, Avon requires an exemption application for exempt transfers and specifically recognizes transfers involving a decree of dissolution. |
| Connecticut |
Transfer Tax: Spousal transfer exemption Exemption: Conn. Gen. Stat. § 12-498(a)(17) (transfers between spouses) Form: Connecticut Real Estate Conveyance Tax Return (Form OP-236) What to Know: Municipal conveyance tax is part of the state conveyance-tax system. |
| Delaware |
Transfer Tax: Spousal/divorce transfer exemptions Form: Realty Transfer Tax Return and Affidavit of Gain and Value (RTT-TAX) What to Know: Transfers between spouses or former spouses in connection with divorce may qualify for an exemption. New Castle County requires its own Realty Transfer Tax Affidavit for all county properties and an Affidavit of Exemption when applicable; that exemption form specifically includes “Husband & Wife/Divorce.” Property in the City of Wilmington may also require the Wilmington Realty Transfer Tax Exemption Affidavit. |
| District of Columbia |
Transfer Tax: Divorce transfer exemption Exemption: D.C. Code § 42-1102(26) Form: ROD 4 — Claim of Exemption from Recordation and/or Transfer Taxes |
| Florida |
Transfer Tax: Divorce transfer exemption Exemption: Fla. Stat. § 201.02(7); marital-home limitation Local Form: Miami-Dade Property Transfer Information Form What to Know: The divorce exemption applies to the marital home. Miami-Dade has a separate Property Transfer Information Form that specifically asks whether the transfer is a “Marital home” transfer pursuant to a divorce decree. Miami-Dade also has a surtax on certain taxable non-single-family transfers. |
| Georgia |
Transfer Tax: Divorce transfer exemption Exemption: O.C.G.A. § 48-6-2(a)(5) (transfer between husband and wife in connection with divorce) |
| Hawaii |
Transfer Tax: Divorce transfer exemption Exemption: HRS § 247-3(4) (husband/wife with nominal consideration); divorce transfer also documented on Form P-64B. |
| Idaho |
Transfer Tax: No statewide real estate transfer tax |
| Illinois |
Transfer Tax: No specific statewide divorce/spousal exemption identified Form: Illinois Real Estate Transfer Declaration (Form PTAX-203) What to Know: Local transfer taxes and stamp requirements may apply in addition to the statewide system. Chicago expressly exempts a court-ordered transfer of the couple's primary residence from one spouse to the other resulting from divorce or legal separation under Chicago Municipal Code § 3-33-060(P). Evanston has its own transfer tax and exempts transactions in which the deed is pursuant to a court decree, although an exemption transaction fee applies. Joliet also has its own transfer-tax system and requires a $0 transfer-tax stamp for exempt deeds; the applicable exemption must be stated in the deed or claimed on the City's Declaration/Exemption Form. Cook County also has county-level transfer-tax requirements. |
| Indiana |
Transfer Tax: No statewide real estate transfer tax |
| Iowa |
Transfer Tax: Divorce transfer exemption Exemption: Iowa Code § 428A.2 (divorce-related exemption; use exact applicable subsection in deed/statement) Form: Real Estate Transfer Declaration of Value (DOV) 57-006 |
| Kansas |
Transfer Tax: No statewide real estate transfer tax |
| Kentucky |
Transfer Tax: Divorce transfer exemption Exemption: KRS § 142.050(7)(e) (between husband and wife as part of the divorce proceeding). |
| Louisiana |
Transfer Tax: No statewide real estate transfer tax |
| Maine |
Transfer Tax: Divorce transfer exemption Exemption: 36 M.R.S. § 4641-C(4) (deeds between spouses in divorce proceedings) Form: Real Estate Transfer Tax Declaration (RETTD); deed may be unnecessary if decree/abstract recorded |
| Maryland |
Transfer Tax: Spousal transfer exemption Exemption: Md. Tax-Prop. § 12-108(d) and § 13-403 Form: Spousal exemption: Md. Tax-Prop. § 12-108(d) (state/recordation) and § 13-403 (county transfer tax). What to Know: Counties/Baltimore City may impose local transfer tax. |
| Massachusetts |
Transfer Tax: Exemption is conditional; transfer tax may apply What to Know: Nantucket and Martha's Vineyard have separate Land Bank transfer-fee systems and specific divorce-related exemptions. Nantucket uses Form K — Purchaser's Claim of Exemption “K” — Dissolution of Marriage for a transfer consisting of the division of marital assets and requires the applicable court order and any incorporated separation or property-settlement agreement. Martha's Vineyard uses Form LB2, Affidavit Claiming Basis For Exemption From Transfer Fee; exemption (k) specifically covers a transfer consisting of the division of marital assets. |
| Michigan |
Transfer Tax: Exemption is conditional; transfer tax may apply Form: Property Transfer Affidavit (Form 2766 / L-4260) What to Know: Transfer tax can depend on the transaction. When an exemption applies, the applicable state and county exemption authorities should be stated on the deed. |
| Minnesota |
Transfer Tax: Divorce transfer exemption Exemption: Minn. Stat. § 287.22(14) |
| Mississippi |
Transfer Tax: No statewide real estate transfer tax |
| Missouri |
Transfer Tax: No statewide real estate transfer tax |
| Montana |
Transfer Tax: No statewide real estate transfer tax |
| Nebraska |
Transfer Tax: Spousal transfer exemption Form: Real Estate Transfer Statement, Form 521 What to Know: The spousal exemption requires no actual consideration. |
| Nevada |
Transfer Tax: Divorce transfer exemption Exemption: NRS § 375.090(6) (divorce-related transfer exemption). Form: Declaration of Value What to Know: County components/rates vary within the state RPTT framework. |
| New Hampshire |
Transfer Tax: Divorce transfer exemption What to Know: The divorce exemption applies when the transfer is pursuant to a final divorce or nullity decree. |
| New Jersey |
Transfer Tax: Spousal/divorce transfer exemptions Form: Affidavit of Consideration for Use by Seller (Form RTF-1) What to Know: Transfers between spouses may qualify for an exemption; applicable recording requirements should be followed as part of the divorce transfer. |
| New Mexico |
Transfer Tax: No statewide real estate transfer tax |
| New York |
Transfer Tax: Exemption is conditional; transfer tax may apply Local Form: NYC ACRIS / Real Property Transfer Tax filing What to Know: No blanket divorce exemption. Taxable consideration can include relinquished marital rights. New York City has its own additional transfer-tax system. |
| North Carolina |
Transfer Tax: Exemption is conditional; transfer tax may apply What to Know: Divorce itself does not create a blanket exemption. Gift/no-consideration rules may apply. A 1% local land-transfer tax is currently levied in Camden, Chowan, Currituck, Dare, Pasquotank, Perquimans, and Washington Counties. Local recording requirements may also apply; for example, Camden requires an Affidavit of Consideration or Value, and Dare County may require a land-transfer number before recording. |
| North Dakota |
Transfer Tax: No statewide real estate transfer tax |
| Ohio |
Transfer Tax: Divorce/court-order transfer exemption Exemption: Ohio Rev. Code § 319.54(G)(3)(f) — transfer pursuant to court order Form: Statement of Reason for Exemption From Real Property Conveyance Fee (DTE 100EX) What to Know: A transfer pursuant to the divorce court order is exempt. County processing requirements can vary. Cuyahoga County requires the DTE 100-EX to be accompanied by its Exemption Verification Questionnaire and may require supporting documentation substantiating the claimed exemption. |
| Oklahoma |
Transfer Tax: Spousal transfer exemption What to Know: The spouse exemption requires no actual consideration. |
| Oregon |
Transfer Tax: No statewide real estate transfer tax Local Form: Washington County J.18 — Transfers Between Spouses Due to Court Order What to Know: Oregon has no statewide real estate transfer tax, but Washington County has a grandfathered local transfer tax. Washington County specifically exempts a transfer between spouses resulting from a court order or divorce settlement agreement and provides Form J.18 — Transfers Between Spouses Due to Court Order. |
| Pennsylvania |
Transfer Tax: Spousal/divorce transfer exemptions Form: Realty Transfer Tax Statement of Value (REV-183) Local Form: Philadelphia Real Estate Transfer Tax Certificate What to Know: Pennsylvania provides spousal/divorce exemptions subject to the applicable conditions. Philadelphia has its own realty transfer tax and additional city transfer-tax paperwork, so a transfer involving Philadelphia property should be checked under both the state and city rules. |
| Rhode Island |
Transfer Tax: Exemption is conditional; transfer tax may apply What to Know: No specific spouse/divorce exemption was identified; tax may apply unless another exemption applies. |
| South Carolina |
Transfer Tax: Spousal/divorce transfer exemption Exemption: S.C. Code § 12-24-40(4) Form: Affidavit showing value of realty required when applicable What to Know: County-collected deed recording fee under state-law framework. |
| South Dakota |
Transfer Tax: Spousal transfer exemption Exemption: SDCL § 43-4-22(17) |
| Tennessee |
Transfer Tax: Divorce transfer exemption Exemption: Tenn. Code Ann. § 67-4-409(a)(1)(C)(v) (domestic decrees/deeds adjusting property rights between divorcing parties). |
| Texas |
Transfer Tax: No statewide real estate transfer tax |
| Utah |
Transfer Tax: No statewide real estate transfer tax |
| Vermont |
Transfer Tax: Spousal transfer exemption Exemption: 32 V.S.A. § 9603(5); spouse transfer requires no actual consideration Form: Property Transfer Tax Return (Form PTT-172) What to Know: The spouse exemption requires no actual consideration; qualifying divorce-related court-order transfers may also be exempt. |
| Virginia |
Transfer Tax: Divorce transfer exemption Exemption: Va. Code § 58.1-811(A)(14) — transfer pursuant to divorce/separation decree or written instrument incident thereto. What to Know: Transfers pursuant to a divorce decree or written instrument incident to divorce are exempt. The statewide exemption also covers the local recordation-tax layer. |
| Washington |
Transfer Tax: Spousal/divorce transfer exemptions Exemption: WAC 458-61A-203(2) (transfer between spouses in fulfillment of a settlement agreement incident to dissolution/legal separation). Form: Real Estate Excise Tax Affidavit What to Know: State and local REET use the same system; the divorce exemption is claimed through the REET Affidavit. |
| West Virginia |
Transfer Tax: Divorce transfer exemption Exemption: W. Va. Code § 48-7-109 Form: Certificate of Transfer What to Know: County deed-tax component/add-on under state system. |
| Wisconsin |
Transfer Tax: Spousal/divorce transfer exemption Exemption: Wis. Stat. § 77.25(8m); Wis. Admin. Code Tax § 15.05(4) |
| Wyoming |
Transfer Tax: No statewide real estate transfer tax |
Local Real Estate Transfer Taxes Can Also Apply
State law is not always the end of the story. Some counties and municipalities impose their own real estate transfer taxes or recording requirements.
For example, special local requirements may apply to property located in Chicago and Cook County, Philadelphia, Miami-Dade County, Nantucket, Martha's Vineyard, certain Colorado municipalities, and several North Carolina counties.
A state exemption does not always eliminate every local filing requirement. A locality may require an additional transfer form, exemption affidavit, certificate, declaration, or approval before the deed can be recorded.
That is why the location of the property, not simply the state, is important when preparing a deed as part of a divorce.
An Exempt Transfer May Still Require a Transfer Tax Form
Being exempt from transfer tax does not necessarily mean that a transfer is exempt from transfer tax reporting.
For example, a state may exempt a deed transferring property from one spouse to the other as part of the divorce but still require the parties to file a transfer declaration identifying the transaction and claiming the exemption.
Depending on the state and locality, documents accompanying a divorce-related deed may include:
- A real estate transfer tax return or declaration
- A statement or affidavit claiming an exemption
- A property value or consideration statement
- A copy of or reference to the divorce decree
- A county or municipal transfer form
- An exemption certificate or local approval
The applicable exemption may also need to be stated directly on the deed.
Not Every Divorce Property Transfer Is Automatically Exempt
A transfer between spouses should not automatically be assumed to be tax-free simply because it is being made as part of a divorce.
Some states expressly exempt transfers made pursuant to a divorce order or property settlement. Others exempt transfers between spouses only when specific requirements are met. Still others base the exemption on whether money or other consideration is exchanged.
For example, an exemption may depend on:
- Whether the parties are still married when the deed is recorded
- Whether the transfer is required by a divorce decree or settlement agreement
- When the deed is signed or recorded in relation to the divorce proceeding
- Whether the property was acquired during the marriage
- Whether one spouse gives the other consideration for the property
- Whether the property is the marital residence
If the requirements for an exemption are not satisfied, real estate transfer tax may be due even though the transfer occurs because of a divorce.
A Quitclaim Deed Does Not Determine Whether Transfer Tax Is Due
A quitclaim deed is commonly used to transfer one spouse's interest in real estate to the other spouse as part of a divorce. However, using a quitclaim deed does not itself make the transfer exempt from real estate transfer tax.
A quitclaim deed describes the type of deed and the interest being conveyed. Transfer tax treatment depends on the circumstances of the transfer and the laws of the state and locality where the property is located.
The same transfer tax and recording requirements can therefore apply regardless of whether the appropriate instrument is called a quitclaim deed, grant deed, interspousal transfer deed, or another type of deed.
Transferring Real Estate as Part of a Divorce
When the spouses agree that one spouse will keep jointly owned real estate, the divorce paperwork should address that property division. A deed may also be needed to transfer the other spouse's ownership interest and update the land records.
Before recording a divorce-related deed, determine:
- Whether a real estate transfer tax applies
- Whether the transfer qualifies for a spousal or divorce exemption
- Whether the exemption must be stated on the deed
- Whether a state transfer tax or property transfer form must accompany the deed
- Whether the county or municipality has additional transfer requirements