Skip to main content

Transfer Tax Exemption & Application Forms

Transfer Tax information and application forms.

What is transfer tax? 

  • Transfer tax is charged on each transfer of real property located within Washington County.
  • "Transfer of real property" includes every sale, quitclaim, contract for sale, or other transfer of title to real property.
  • The tax is one dollar per thousand dollars of the selling price.
  • "Selling price" means consideration, which is paid, or contracted to be paid, in return for the transfer of real property.
  • Selling price includes the amount of cash the purchaser agrees to pay or assume.
  • Liability for the tax is between the purchaser and seller.

When is the transfer tax due? 

  • You must pay the tax or file for an exemption within fifteen (15) days from the date of recording.
  • After 15 days a late penalty is assessed.

Exemption from transfer tax 

  • Certain types of transactions are exempt from paying transfer tax.
  • Below are links to forms used to claim a transfer tax exemption.
  • If you believe you may qualify for an exemption, carefully read and follow the instructions on the appropriate form.
  • You may want to obtain professional legal advice.

Transfer tax exemption application forms

J.10 Fulfillment Deeds (PDF 20.91 KB)

 

Location

Department of Assessment & Taxation - Recording Division

155 N First Avenue, Suite 130, MS 9
Hillsboro, Oregon 97124
Tuesday: 8:30 am - 4:30 pm