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Massachusetts Deed Excise

The Massachusetts stamp tax under c.64D on deeds when consideration exceeds $100. The statutory base rate is $2 per $500 of consideration or fraction, with Barnstable County at a different base rate. The rate commonly applied statewide, including a surtax, is $2.28 per $500 ($4.56 per $1,000). By custom the seller pays, and the Registry of Deeds collects it at recording. Partial $500 units are rounded up.