Delta County transfer tax
On a $400,000 home sale in Delta County, MI, transfer taxes come to $3,440 (0.86% of the price): Michigan state real estate transfer tax ($3.75 per $500) and Michigan county real property transfer tax ($0.55 per $500), paid by the seller.
No county transfer tax here — only the statewide tax applies, collected when the deed is recorded with the county.
Delta County transfer tax calculator
- State
- County
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Michigan state real estate transfer taxState | $3.75 per $500 | Seller | $3,000.00 |
| Michigan county real property transfer taxCounty | $0.55 per $500 | Seller | $440.00 |
| Total transfer tax (0.86% of the price) | $3,440.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Delta County by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $2,150 | 0.86% | $2,150 | $0 |
| $400,000 | $3,440 | 0.86% | $3,440 | $0 |
| $600,000 | $5,160 | 0.86% | $5,160 | $0 |
| $800,000 | $6,880 | 0.86% | $6,880 | $0 |
| $1,000,000 | $8,600 | 0.86% | $8,600 | $0 |
| $1,500,000 | $12,900 | 0.86% | $12,900 | $0 |
| $2,500,000 | $21,500 | 0.86% | $21,500 | $0 |
| $5,000,000 | $43,000 | 0.86% | $43,000 | $0 |
Negotiable amounts are shown half to each side.
Selling in Delta County?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Exemptions in Michigan
- Principal residence sold when SEV has not increased since purchase (state tax only, by refund)
- Transfers between spouses
- Transfers between parent and child or grandparent and grandchild for nominal consideration
- Transfers where the consideration is under $100
- Transfers to or from the U.S., the State or local governments
- Deeds to secure a debt and corrective/confirmatory deeds
Local exemptions can differ; see Michigan transfer tax.
Other counties in Michigan
- Alcona County0.86%
- Alger County0.86%
- Allegan County0.86%
- Alpena County0.86%
- Antrim County0.86%
- Arenac County0.86%
- Baraga County0.86%
- Barry County0.86%
- Bay County0.86%
- Benzie County0.86%
- Berrien County0.86%
- Branch County0.86%
- Calhoun County0.86%
- Cass County0.86%
- Charlevoix County0.86%
- Cheboygan County0.86%
- Chippewa County0.86%
- Clare County0.86%
- Clinton County0.86%
- Crawford County0.86%
- Dickinson County0.86%
- Eaton County0.86%
- Emmet County0.86%
- Genesee County0.86%
- Gladwin County0.86%
- Gogebic County0.86%
- Grand Traverse County0.86%
- Gratiot County0.86%
- Hillsdale County0.86%
- Houghton County0.86%
- Huron County0.86%
- Ingham County0.86%
- Ionia County0.86%
- Iosco County0.86%
- Iron County0.86%
- Isabella County0.86%
- Jackson County0.86%
- Kalamazoo County0.86%
- Kalkaska County0.86%
- Kent County0.86%
- Keweenaw County0.86%
- Lake County0.86%
- Lapeer County0.86%
- Leelanau County0.86%
- Lenawee County0.86%
- Livingston County0.86%
- Luce County0.86%
- Mackinac County0.86%
- Macomb County0.86%
- Manistee County0.86%
- Marquette County0.86%
- Mason County0.86%
- Mecosta County0.86%
- Menominee County0.86%
- Midland County0.86%
- Missaukee County0.86%
- Monroe County0.86%
- Montcalm County0.86%
- Montmorency County0.86%
- Muskegon County0.86%
Questions
What is the transfer tax rate in Delta County?
0.86% of the price on a $400,000 sale: Michigan state real estate transfer tax ($3.75 per $500); Michigan county real property transfer tax ($0.55 per $500).
Who pays transfer tax in Delta County?
Michigan state real estate transfer tax: Seller — Imposed on the seller (grantor).. Michigan county real property transfer tax: Seller — Imposed on the seller (grantor).. The purchase contract can assign it differently.
How much is transfer tax on a $500,000 house in Delta County?
$4,300 in total (seller $4,300, buyer $0).
Who pays transfer tax in Michigan?
The seller pays both the state ($3.75 per $500) and county ($0.55 per $500) transfer taxes.
How do I get the Michigan principal residence transfer tax refund?
If the home was your principal residence and its state equalized value at sale is not more than when you acquired it, you can claim the state portion back from the Michigan Department of Treasury using Form 3676. The county portion is not refunded.
Sources
- Ingham County Register of Deeds – fees (state $3.75 / county $0.55 per $500)
- MCL 207.526 (state transfer tax exemptions)
- Ingham County Register of Deeds – fees (state $3.75 / county $0.55 per $500)
- MCL 207.526 (state transfer tax exemptions)
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.