Anne Arundel County Real Estate Transfer Tax Calculator

Real estate conveyances in Anne Arundel County are subject to three primary tax components assessed on taxable consideration: the Maryland State Transfer Tax at 0.50% (0.5%), the Anne Arundel County Transfer Tax, and the State Recordation Tax (collected locally). The Anne Arundel County Transfer Tax rate is 1.0% for transactions under $1,000,000, and increases to 1.5% for transactions of $1,000,000 or more. The recordation tax rate is $7.00 per $1,000 (assessed at $3.50 per $500 or fraction of $500) of consideration. This produces a nominal combined rate of 2.2% on sales under $1,000,000 (and 2.7% on sales of $1,000,000 or more), though the effective recordation percentage may vary slightly due to rounding up to the nearest $500 increment.

To calculate total taxes prior to evaluating exemptions, compute the three tax components on the taxable consideration. For example, on a $400,000 residential property purchase: State Transfer Tax (0.50%) equals $2,000; County Transfer Tax (1.0% since it is under $1,000,000) equals $4,000; and Recordation Tax ($7.00 per $1,000) equals $2,800 ($3.50 × 800 increments of $500). Combined, these baseline taxes total $8,800. For consideration amounts not evenly divisible by $500, recordation-tax units are rounded up to the next $500 increment.

Under standard Maryland Real Property Code § 14-104(b), transfer and recordation taxes are customarily split 50/50 between buyer and seller unless agreed otherwise in the contract. However, when an eligible first-time Maryland homebuyer purchases improved residential property as a principal residence, Maryland Tax-Property Code § 13-203(b) reduces the state transfer tax rate from 0.50% to 0.25% and mandates that the seller pay the entire state transfer tax. Furthermore, under statutory defaults (Maryland Real Property Code § 14-104(c)), the seller must also pay the entire county transfer tax and recordation tax unless the purchase contract explicitly provides otherwise.

Deed processing in Anne Arundel County requires completing specific sequential steps prior to final land recordation. If the property is located within Annapolis city limits, tax clearance must first be obtained from Annapolis City Hall. For all Anne Arundel County properties, the deed and tax payments must then clear the County Tax Office and Office of Finance (at the Arundel Center in Annapolis) to pay local transfer and recordation taxes and verify that real property taxes and municipal liens are satisfied. Once stamped by the county finance office, the deed is presented to the Clerk of the Circuit Court for Anne Arundel County (Land Records Department at Church Circle) to pay state transfer taxes and court recording fees upon final recordation.

Submitting a deed for paper recordation in Anne Arundel County requires a fully executed original instrument, a completed State of Maryland Land Instrument Intake Sheet, a copy of the instrument (and any applicable survey) for submission to the Maryland Department of Assessments and Taxation (SDAT), the county tax collector's certificate confirming that applicable public taxes, assessments, and charges have been paid, and payment of applicable state and county taxes and recording fees. Properties located within Annapolis city limits must first obtain the required clearance from Annapolis City Hall. Other properties proceed through the County Tax Office and Office of Finance before final submission to the Clerk of the Circuit Court for Anne Arundel County. Standard court recording fees are $20 for an instrument involving solely a principal residence, regardless of page count; $20 for other instruments of nine pages or fewer; and $75 for other instruments of ten pages or more. Releases of nine pages or fewer are $10. A $40 state recording surcharge generally applies to each recordable instrument, except for powers of attorney and plats. Electronic submissions through Simplifile follow the county's electronic recording procedures.