closing

Michigan State and County Transfer Tax

Michigan imposes a state real estate transfer tax of $3.75 per $500 ($7.50 per $1,000) plus a county transfer tax of $0.55 per $500 ($1.10 per $1,000), a combined $8.60 per $1,000. By statute the taxes fall on the seller (grantor) under MCL 207.505 and 207.526.

Exam tip: Combine both taxes for a total rate of $8.60 per $1,000 and charge them to the seller.
Example: On a $300,000 sale: state tax $2,250 plus county tax $330 equals $2,580 total, a seller debit.

Related terms & state variants

closing statement debit transfer tax

Sources

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Last verified: 2026-10-23