Recordation Tax and County Transfer Fee

Notice:  Pursuant to the Board of County Commissioners of Cecil County Resolution dated May 5, 2009, effective July 1, 2009, the Cecil County Treasurer will be the collector of Recordation Tax imposed on instruments recorded in Cecil County. State Transfer taxes and recording fees will continue to be collected by the Clerk of the Court.
 

Recordation Tax

Recordation Tax for instruments conveying title to property will remain at $4.10 per $500 rounded up to the nearest $500.00, of the actual consideration paid or to be paid.  The tax shall be on the amount of debt secured for instruments securing a debt.  Recordation Tax will be levied in accordance with Tax -  Property Article, Title 12 - Recordation Tax. 

The Cecil County Treasurer's Office is located at 200 Chesapeake Blvd., Suite 1100, Elkton, MD  21921.  Hours of operation are Monday through Friday 8:00 a.m. to 4:30 p.m.  We will process documents through 4:00 p.m.  Any documents received after this time will be considered drop-offs to be processed the following business day no later than 10 a.m.  We may be reached at (410) 996-5385 and via facsimile at (410) 996-5319.  Additionally, our website is www.cecilmdtreasurer.us and you may also email us at sdondero@ccgov.org.

For ease of recording:

·         All payments for recordation tax must be on a separate check made payable to "Cecil County Treasurer." Payments for property taxes and utility payments may be combined in one check, but separate checks should be issued for both the County Transfer Fee and the Recordation Tax.

·         If you have concerns regarding any recordation tax issue, then you may request a preview of the documents prior to submission.  Simply fax or email your request to 410-996-5319 or sdondero@ccgov.org.  Please note that we will refrain from commenting on any issue prior to viewing the documents. 

·         Please make sure all deeds or other instruments conveying title are accompanied by a completed Cecil County Property Transfer Record form.  An extra copy is required for deeds and intake sheets for the State Assessment Office.

·         Completed Maryland Intake Sheets are required for all documents.  The form and completion instructions are available at www.courts.state.md.us/courtforms/circuit/intakesheet.html.

·         Any Refinance Affidavit must meet the requirements of Tax Property Article §12-108 (g) (3).  It must be signed and notarized or made a part of the document by referring to it in the Deed of Trust. 

·         If claiming any unusual exemption from recordation tax, please quote the exemption on the instrument to be recorded and in separate cover letter with supporting documentation as proof of the exemption. 

·         Additional time may be required to review documents claiming exemptions from recordation taxes by way of  transfers to exempt organizations; transfers between related corporations; transfers involving dissolutions of a partnership, limited liability company or corporation; transfers of commercial, industrial or apartment properties; transfers with farm or agricultural issues or rezoning issues; transfers involving foreclosures or bankruptcies; transfers involving condominium conversions; vacant or unimproved land transfers with builder involved; and transfers involving limited liability companies.

·         We will serve each in-office customer submitting five (5) documents or less immediately.  We request that if you are submitting more than five documents, you drop-off and pick-up at a later scheduled time. 

·         When submitting documents via mail, please include mailing instructions with your documents along with a prepaid postage envelope.  If requesting documents to be forwarded to the Clerk of the Court, please make sure you include payment of the State transfer taxes and recording fees made payable to "Clerk of the Court."  For information on State transfer fees and/or recording fees please visit their website - Clerk of the Court.

County Transfer Fee

County Transfer Fee is a flat $10.00 on deeds (instruments conveying title).  Please note that the County Transfer Fee is $3.00 when Agricultural Tax is due.

When paying the County Transfer Fee please issue separate check payable to Cecil County Treasurer.

Helpful Information

In order to assist you with recording, these are the items we look for when documents are presented for recording:

• Original documents
• Maryland Intake Sheet - fully completed www.courts.state.md.us/courtforms/circuit/intakesheet.html.
• Cecil County Property Transfer Record form
• Deed reference matches State Assessment records (i.e. property description, address, lot #, property account identifier - District & Account Number)
• If more than one parcel, then make sure all parcels are listed correctly
• Is the property within a town? If so, then town stamp most be obtained prior to submitting to our office.  The list of towns and phones numbers are:
• • Cecilton - 410-275-2692
  • Charlestown - 410-287-6173
  • Chesapeake City - 410-885-5298
  • Elkton - 410-398-4170
  • North East - 410-287-5801
  • Perryville - 410-642-6066
  • Port Deposit - 410-378-2121
  • Rising Sun - 410-658-535
    
    
• Is the property under agricultural use?  If so, then the State Assessment office must stamp the deed prior to submitting documents to our office for recordation.  They will also furnish you with an agricultural calculation sheet that must be presented with your documents.  The local State Assessment office is:
• • Department of Assessment and Taxation
    170 East Main Street
    Elkton, Maryland 21921
    Hours: 8:00 to 5:00
    (410) 996-2760 Fax: (410) 996-2770
    
    
• Is the property owned by or being transferred to any type of a corporation?  If so, then personal property tax must be paid current.
• Does the County service the sewer?  If so, then a final bill must be generated and paid prior to transfer.  To obtain a final sewer reading, please contact 410-996-5390.  Please note:  If the property has water serviced by the Town of Northeast, then you must first contact the Town [(410) 287-5801] to obtain a final reading and then contact our office with the final reading information for the County to generate a final bill on the sewer.  Also, if the property is located in Town of Port Deposit and has water serviced by Artesian Water Maryland, Inc., then you will need to contact Artesian [(443) 245-7777] to obtain a final reading and then contact the County to obtain a final bill on the sewer. 
• Real property taxes must be paid current.  If the property is going to be a primary residence, then the 1st semi-annual tax amount must be current for transfers within the months of July through November.  Transfers in December or later, must have the full year taxes paid.
• Is there a Homeowner Tax Credit?  If so, then credit must be recaptured.  If recording in the first half of the fiscal year (July - December), then credit is void and needs to be paid back in full.  If recording in the second half of the fiscal year (January - June), then the credit is recaptured in a prorated amount.  Contact our office for any recapture amounts.
• Re-recordings must include a reason for re-recording typed on the front of the instrument and all signatures must be initialed.  In order to re-record then you must have the original document or a certified copy from the Clerk of the Court.
• For information on State transfer fees and/or recording fees please visit their website - Clerk of the Court.

Other Sources of Information

www.oag.state.md.us/Courts/LandRecSeminar/index.htm
www.msba.org/sec_comm/sections/realprop/mattersofinterest.htm