Tax Type
Recordation Tax
Description
Taxability
Topic
Documents Subject to Tax
Date Issued
01-25-1965
No tax applies for recording a deed if the only change is one of tenancy, that is, in the case of a husband and wife changing from a joint tenancy with right of survivorship to a tenancy by the entirety with right of survivorship, and the proper tax was paid at the time of the original transaction. However, if the tax paid on the original deed is less than a proper tax based upon the consideration or actual value of the property involved in the transaction, then an additional tax must be paid based on the difference between the full amount or such consideration or actual value of the property and the amount of the tax that was paid on the original deed.
Attorney General's Opinion