Arizona transfer tax
Arizona has no real estate transfer tax; its constitution bars any new state or local tax on transferring real property. The only charge is a $2 'real estate transfer fee' for the required Affidavit of Property Value, which is included in the county recording fee.
Counties and cities cannot levy transfer taxes (Ariz. Const. art. 9 §24, adopted 2008).
Selling in Arizona?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Deeds of gift (no affidavit/fee)
- Transfers securing or releasing a debt
- Court-ordered conveyances
- Correction deeds
- Transfers to or from government agencies
Questions
Is there a transfer tax in Arizona?
No. Arizona's constitution prohibits new real estate transfer taxes, and none existed before 2008.
What is the $2 fee on Arizona deeds?
A $2 fee for the Affidavit of Property Value (A.R.S. §11-1132); it is included in the $30 recording fee.
Sources
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.