Recording Requirements1. Signatures must be original; and names must be typed or

printed beneath signatures. MCLA 565.201 Sec. 1(a)

2. No discrepancy shall exist between names printed in the notary acknowledgment and as printed beneath signatures. MCLA 565.201 Sec. 1(b)

3. Instruments conveying or mortgaging property shall state the marital status of all male grantors/mortgagors. (Married or Single) MCLA 565.221

4. The address of the grantees in each deed of conveyance or assignment of real estate shall contain the street number address or post office address. MCLA 565.201 Sec. 1 (d)

5. The name and address of the person who drafted the document must appear on documents executed in Michigan. MCLA 565.201a Corporation, Partnership, Trust, Association MCLA 55.265(g)

6. Documents purporting to convey or encumber real estate executed in Michigan require an acknowledgment by a judge, clerk of a court of record or a notary public within this state. MCLA 565.8; form: LAND 565.47, MCLA 565.265; 565.267

7. A certified copy of the death certificate or proof of death must be recorded in the county the land is located in or have been recorded and referenced by Liber and Page on said document when “survivor” is indicated on thedocument. MCLA 565.48

8. Court orders must be certified and sealed by the clerk of the court. MCLA 565.401,; 565.411

9. The document submitted for recording must be legible. MCLA 565.201 Sec. 1(f)(iv).

10. Documents must have a margin of unprinted space at least 2 1/2 inches at the top of the first page and at least 1/2 inch on all remaining sides of each page. MCLA 565.201 Sec. 1(f)(i)

11. Documents must display on the first line of print on the first page, a single statement identifying the recordable event that the instrument evidences. MCLA 565.201 Sec. 1 (f)(ii); 565.201 Sec. 3

12. The type on the form must be printed with black ink; type size at least 10-point type. MCLA 565.201 Sec. 1 (f)(iii)(iv)

13. The paper on which the document is printed must be white and not less than 20-pound weight. MCLA 565.201 Sec. 1 (f)(iv)

14. The size of the document and any attachment thereto must be at least 8 1/2 inches by 11 inches; at most 8 1/2 inches by 14 inches. MCLA 565.201 Sec. 1 (f)(v)(vi)

15. Unless required by state or federal law or court order, no more than 4 sequential digits of any social security number may appear on the instrument. MCLA 565.201 Sec.1(g)

16. Instruments shall not purport to evidence more than one recordable event. MCLA 565.201(3)

17. When a subdivision plat has been recorded, the lots in the plat shall be described by the caption of the plat and the lot number for all purposes. MCLA 560.255

Missaukee Carolyn Flore (231) 839-4967 PO Box 800

Fax: (231) 839-3684 Lake City 49651

Monroe Sharon Lemasters (734) 240-7390 51 S. Macomb Street

Fax: (734) 240-7395 Monroe 48161

Montcalm Lori A. Wilson-Mazzola (989) 831-7337 211 W. Main Box 368

Fax: (989) 831-7320 Stanton 48888

Montmorency Teresa Walker (989) 785-8079 P O Box 789

Fax: (989) 785-8080 Atlanta 49709

Muskegon Mark F. Fairchild (231) 724-6271 173 E. Apple Ave.

Fax: (231) 724-6842 Muskegon 49442

Newaygo Stewart K. Sanders (231) 689-7246 P O Box 885

Fax: (231) 689-7271 White Cloud 49349

Oakland Lisa Brown (248) 858-0597 1200 N. Telegraph Rd.

Fax: (248) 858-1943 Pontiac 48341

Oceana Rick Hodges (231) 873-4158 P O Box 111

Fax: (231) 873-9218 Hart 49420

Ogemaw Denise Simmons (989) 345-0728 806 W. Houghton Ave.

Fax: (989) 345-6221 West Branch 48661

Ontonagon Eugene Fiszer (906) 884-4255 725 Greenland Rd.

Fax: (906) 884-6796 Ontonagon 49953

Osceola Nancy Crawford (231) 832-6113 301 W. Upton

Fax: (231) 832-6115 Reed City 49677

Oscoda Geri Winton (989) 826-1116 P O Box 399

Fax: (989) 826-1156 Mio 48647

Otsego Susan I. DeFeyter (989) 731-7504 225 W. Main St.

Fax: (989) 731-7519 Gaylord 49735

Ottawa Justin F. Roebuck (616) 994-4510 12220 Fillmore St.

Fax: (616) 994-4521 West Olive, MI 49460

Presque Isle Cathy I. Idalski (989) 734-2676 P O Box 110

Fax: (989) 734-0506 Rogers City 49779

Roscommon Michelle Stevenson (989) 275-5923 500 Lake Street

Fax: (989) 275-8640 Roscommon 48653

Saginaw Mildred M. Dodak (989) 790-5270 111 S. Michigan Ave.

Fax: (989) 790-5278 Saginaw 48602

Sanilac Michelle VanNorman (810) 648-2313 P O Box 168

Fax: (810) 648-5461 Sandusky 48471

Schoolcraft Daniel McKinney (906) 341-3618 300 Walnut St.

Fax: (906) 341-5680 Manistique 49854

Shiawassee Lori Kimble (989) 743-2216 208 N. Shiawassee St.

Fax: (989) 743-2459 Corunna 48817

St. Clair Jay Deboyer (810) 989-6930 200 Grand River Ave.

Fax: (810) 985-4795 Port Huron 48060

St. Joseph Pattie Bender (269) 467-5552 P O Box 388

Fax: (269) 467-5593 Centreville 49032

Tuscola John Bishop (989) 672-3840 125 W. Lincoln St.

Fax: (989) 672-3844 Caro 48723

VanBuren Paul DeYoung (269) 657-8242 219 Paw Paw St.,Ste. 102

Fax: (269) 657-0674 Paw Paw 49079

Washtenaw Lawrence Kestenbaum (734) 222-6710 P O Box 8645

Fax: (734) 222-6819 Ann Arbor 48107-8645

Wayne Bernard J. Youngblood (313) 224-5854 400 Monroe - 7th Floor

Fax: (313) 224-5884 Detroit 48226

Wexford Lorie Sorensen (231) 779-9455 P.O. Box 303

Fax: (231) 779-5352 Cadillac 49601

County NamePhone Number

Fax NumberAddress

County Seat - Zip

GOVERNMENTAL PRODUCTS INC (231) 275-7070

Ste. 301

Room 104

Room 164

Ste.103

Rm. 146

1

Statutory FeesAct. No. 698 Public Acts of 2002

Effective March 31, 2003MCLA 600.2567

Recording Fees:For entering and RECORDING any DEED, MORTGAGE, LIS PENDENS, CERTIFIED COPY, or OTHER INSTRUMENT: First Page . . . . . . . . . . . . . . . . . . . . . . . . . . . $14.00 Each Additional Page . . . . . . . . . . . . . . . $3.00

* $4.00 of this fee is deposited to the Michigan State Survey and Remonumentation (MSSR) fund.[The $4.00 MSSR fee is not assessed on Fixture Filings, State Liens, Federal Liens, MESC Liens, State Deeds, Plats or Tax Reversion Documents, MCLA 600.2567a (4)]

___________________

Assignment and Discharge Fees:For any document which assigns or discharges more than one instrument: $3.00 shall be added to the recording fee for each additional

instrument so assigned or discharged.

___________________

Warranty Deeds - Land Contracts: A tax certificate must be obtained from the County Treasurer’s Office prior to recording any of the following [MCLA 211.135]: Warranty Deed Any Deed which contains a covenant of warranty Land Contract Assignment of Land Contract with warranty clause Master Deed for Condominium

Tax Certificates: [$5.00 for up to 5 descriptions; 20¢ per additional descriptions over 5.]

___________________

The fees for recording and filing instruments in the Charter County of Wayne may be obtained by contacting:

Wayne County Register of DeedsInternational Center Building400 Monroe Street - 6th FloorDetroit, Michigan 48226-3465

(313) 224-5856

Gratiot Mary Merchant (989) 875-5217 P.O. Box 5

Fax: (989) 875-5235 Ithaca 48847

Hillsdale Bambi L. Somerlott (517)437-2231 29 N Howell St.

Fax: (517)437-3139 Hillsdale 49242

Houghton Mary Schoos (906)482-1131 401 E. Houghton Ave

Fax: (906) 483-0364 Houghton 49931

Huron Sheri L. Stanton (989) 269-9941 250 E. Huron

Fax: (989) 269-8786 Bad Axe 48413

Ingham Derrick Quinney (517) 676-7216 P.O. Box 195

Fax: (517) 676-7287 Mason 48854

Ionia Diane M. Adams (616) 527-5320 P.O. Box 35

Fax: (616) 527-8234 Ionia 48846

Iosco Bonita M. Coyle (989) 362-2021 P.O. Box 367

Fax: (989) 984-1101 Tawas City 48764

Iron Joetta Greig (906) 875-3321 2 South 6th St.

Fax: (906) 875-0658 Crystal Falls 49920

Isabella Karen Jackson (989) 772-0911 ext 252 200 N Main St .

Fax: (989) 953-7219 Mt.Pleasant 48858

Jackson Amanda Riska (517) 788-4350 120 W. Michigan Ave.

Fax: (517) 788-4686 Jackson 49201

Kalamazoo Timothy Snow (269) 383-8970 201 W. Kalamazoo Ave

Fax: (269) 384-8143 Kalamazoo 49007

Kalkaska JoAnn DeGraaf (231) 258-3315 605 N. Birch St.

Fax: (231) 258-3345 Kalkaska 49646

Kent Mary Hollinrake (616) 662-7610 300 Monroe NW

Fax: (616) 632-7615 Grand Rapids 49503

Keweenaw Julie A. Carlson (906) 337-2229 HCI Box 607

Fax: (906) 337-2253 Eagle River 49950-9744

Lake Shelly Meyers (231) 745-4641 800 10th St. Ste. 200

Fax: (231) 745-8632 Baldwin 49304-7971

Lapeer Melissa R. DeVaugh (810) 667-0211 287 W. Nepessing St.

Fax: (810) 667-0293 Lapeer 48446

Leelanau Dorothy M. Miller (231) 256-9682 8527 E. Gov. Center Dr.

Fax: (231) 256-8149 Suttons Bay 49682

Lenawee Carolyn Bater (517) 264-4537 301 N. Main

Fax: (517) 264-4543 Adrian 49221

Livingston Sally Reynolds (517) 546-0270 200 E. Grand River Av.

Fax: (517) 546-5966 Howell 48843

Luce Sharon Price (906) 293-5521 407 W. Harrie St.

Fax: (906) 293-0050 Newberry 49868

Mackinac Deborah Holle (906) 643-1178 100 N. Marley St.

Fax: (906) 643-7302 St. Ignace 49781

Macomb Carmella Sabaugh (586) 469-7953 10 N. Main

Fax: (586) 469-5130 Mt. Clemens 48043

Manistee Marylynn Wrzesinski (231) 723-2146 415 Third St.

Fax: (231) 398-3544 Manistee 49660

Marquette Patricia A. Manley (906) 225-8415 234 W. Baraga Ave.

Fax: (906) 225-8420 Marquette 49855

Mason Diane L. Stark (231) 843-4466 304 E. Ludington Ave.

Fax: (231) 845-7977 Ludington 49431

Mecosta Karen Hahn (231) 592-0148 400 Elm St.

Fax: (231) 592-0112 Big Rapids 49307

Menominee Marc Kleiman (906) 863-2822 839 10th Ave.

Fax: (906) 863-8839 Menominee 49858

Midland Julie Atkinson (989) 832-6820 220 W. Ellsworth St.

Fax: (989) 832-6842 Midland 48640-5194

County NamePhone Number

Fax NumberAddress

County Seat - Zip

12

Ste. 105

Ste. 1

214 E. Center

Room 3

Room 203

Room 25

2

Copy and Search Fees

Copy:

Real Estate Record Copy $1.00 per pageU.C.C. Record Copy $1.00 per page

Certification Fee:$1.00 per document Fee for certification of any of the above copies. [To be eligible for certification, the document must be copied in its entirety by the Register of Deeds Office.]

Call the County to inquire about Tract Index Fees

___________________

U.C.C. Fees — Part 5 - FilingEffective January 1, 2005

Fees for filing and indexingFinancing Statement or Fixture Filingand any amendment hereto . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$15.00

MCL440.9525(1)[an amendment includes: amendment, assignment, continuation,release or termination of a filed / recorder instrument]

The fees do not apply to a mortgage that is effective as a financing statement filed as a fixture filing or as a financing statement covering as extracted collateral or timber to be cut under Section 9525(3)-recording and satisfaction fees that otherwise would be applicable to the record of the mortgage apply.

What is filed with the Register? MCL440 Sec. 9501• As extracted collateral • Timber to be cut • Fixture filings

Documents filed with the Register of Deeds shall be recorded in the real property records contained in Section 47 of 1846 RS 65, MCL 565.47, notwithstanding the provisions for witnessing and acknowledgment.

___________________

Foreclosure Deeds - RedemptionAct 538 of Public Acts 2004

Effective March 30, 2005

11

Alcona Karen V. Healy (989)724-9450 PO Box 269

Fax: (989) 724-9459 Harrisville 48740

Alger Mary Ann Froberg (906) 387-2076 P.O. Box 538

Fax: (906) 387-2156 Munising 49862

Allegan Joyce A. Watts (269) 673-0390 113 Chestnut Street

Fax: (269) 673-0289 Allegan 49010

Alpena Kathy J. Matash (989) 354-9547 720 W. Chisholm St. Ste.4

Fax: (989) 354-9646 Alpena 49707

Antrim Patty Niepoth (231) 533-6683 P. O. Box 376, 203 E. Cayuga

Fax: (231) 533-8317 Bellaire 49615

Arenac Darlene Mikkola (989) 846-9201 P. O. Box 296

Fax: (989) 846-9166 Standish 48658

Baraga Wendy Goodreau (906) 524-6183 2 S. Main Street

Fax: (906) 524-6186 L’Anse 49946-1085

Barry Barb Hurless (269) 945-1289 220 W. State Street

Fax: (269) 945-1298 Hastings 49058

Bay Brandon Krause (989) 895-4228 515 Center Ave. Ste. 102

Fax: (989) 895-4296 Bay City 48708-5122

Benzie Amy J. Bissell (231) 882-0016 448 Court Place

Fax: (231) 882-0167 Beulah 49617

Berrien Lori D. Jarvis (269) 983-7111 ext 8627 701 Main Street

Fax: (269) 982-8659 St. Joseph 49085

Branch Nancy Hutchins (517) 279-4320 23 E. Pearl Street

Fax: (517) 279-7692 Coldwater 49036

Calhoun Anne B. Norlander (269) 781-0707 315 W. Green Street

Fax: (269) 781-0720 Marshall 49068

Cass Monica Kennedy (269) 445-4464 P. O. Box 355

Fax: (269) 445-4406 Cassopolis 49031-1397

Charlevoix Virginia Marme (231) 547-7204 301 State Street

Fax: (231) 237-0106 Charlevoix 49720

Cheboygan Mary Ellen Tryban (231) 627-8808 P. O. Box 70

Fax: (231) 627-8453 Cheboygan 49721

Chippewa Sharon H. Kennedy (906) 635-6312 319 Court Street

Fax: (906) 635-6855 Sault Ste. Marie 49783

Clare Pam Mayfield (989) 539-7131 P. O. Box 438

Fax: (989) 539-6616 Harrison 48625

Clinton Diane Zuker (989) 224-5270 100 E. State St., Ste.2500

Fax: (989) 224-5102 St. Johns 48879

Crawford Sandra Moore (989) 344-3200 200 W. Michigan

Fax: (989) 344-3223 Grayling 49738

Delta Nancy J. Kolich (906) 789-5105 310 Ludington Street

Fax: (906) 789-5196 Escanaba 49829

Dickinson Dolly L. Cook (906) 774-0988 P. O. Box 609

Fax: (906) 774-4660 Iron Mountain 49801

Eaton Diana Bosworth (517) 543-7500 ext. 223 1045 Independence Blvd.

Fax: (517) 541-0666 Charlotte 48813

Emmet Michelle E. Stine (231) 348-1761 200 Division St. Ste. 150

Fax: (231) 348-1773 Petoskey 49770

Genesee John Gleason (810) 257-3060 1101 Beach St -Rm 138

Fax: (810) 768-7965 Flint 48502

Gladwin Ann Manning (989) 426-7551 401 W. Cedar

Fax: (989) 426-6902 Gladwin 48624

Gogebic Gerry R. Pelissero (906) 667-0381 200 N. Moore Street

Fax: (906) 663-4660 Bessemer 49911

Grand Peggy Haines (231) 922-4753 400 Boardman Ave.

Traverse Fax: (231) 922-2770 Traverse City 49684

County NamePhone Number

Fax NumberAddress

County Seat - Zip

The purchaser of a foreclosure deed shall attach an affidavit to be recorded with the foreclosure deed which states the exact amount required to redeem the property, including any per diem amounts. MCL 600.3140(2) The register shall not determine the amount necessary for redemption of the foreclosed property. MCL 600.3140(3)

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3

Michigan Real EstateTransfer Tax

MCL 207.505 Sec. 5 (County) MCL 207.526 Sec. 6 (State)MSA 7.456(26)

A written instrument subject to the tax imposed by MCL 207.505 Sec. 5 and MCL 207.526 Sec. 6 shall state on its face the TOTAL CONSIDERATION of the real property, or a Real Estate Transfer Valuation Affidavit disclosing the total consideration shall be filed at the time the instrument is presented for recording (see above named acts for details).

No filing fee is charged for the filing of the “Real Estate Transfer Valuation Affidavit”, but a statement must be made on the face of the instrument that a real estate transfer valuation affidavit is being filed.

Transfer tax imposed by each act shall be collected unless the transfer is exempt from either or both acts. Any exemption to the above named acts must be stated on the face of the instrument presented for recording.

The tax shall be upon the person(s) who is the seller or grantor.

In the case of an exchange of two properties, the deeds transferring title to each are subject to Michigan Real Estate Transfer tax, and in each case shall be computed on the basis of the actual value of the property conveyed.

Documentary stamps shall be purchased only in the county in which the property is located.

Conveyances affecting property situated in more than one county must state the portion of the sale price attributable to each parcel lying in the separate counties and transfer tax must be paid to each county for that portion of the sale price.

An instrument of foreclosure is subject to County transfer tax based on the sale price stated on the face of the instrument.

A conveyance of an easement or a right of way is subject to transfer tax.

State Transfer TaxExemptions to Real Estate Transfer Tax

Effective January 1, 1995MCL 207.526Sec. 6. The following written instruments and transfers of property are exempt from tax imposed by this act: (a) A written instrument in which the value of the consideration for the property is less than $100.00.

10

A Section of Land, 640 Acres

Long Measure

1 Mile — 80 chains — 320 rods — 5280 feet

1 Chain — 4 rods — 66 feet — 100 links

1 Rods — 5½ yards — 16½ feet — 25 links

1 Link — 0.66 feet7 — 7 /8 inches

Square Measure

1 Sq. Mile — Regular Sec. — 640 acres

1 Acre — 10 Sq.. Chains — 160 Sq. Rods — 43,560 Sq. Ft.

1 Sq. Rd. — 30¼ Sq. Yds. — 272¼ Sq. Ft.

1 Sq.Ft. — 144 Sq. Ins.

An Acre is about 208¾ feet Sq.An Acre is 8 rods wide by 20 rods long, or any area the product of whose length by its width (in rods) is 160 or (in chains) is 10.

Note:— Acreage of farm property usually figured to center of road.

2640 FT.

2640 FT.

2640

FT.

2640 FT.

2640

FT.

1320

FT.

1320

FT.

1320 FT. 660 FT.

660 FT. 330FT.

330FT.

330FT.

330FT.

660

FT.

660

FT.

660 FT.

660 FT. 660 FT.

660 FT.660 FT.

1320

FT.

1320

FT.

1320

FT.

1320 FT.1320 FT.

OR 20 CHAINS

1320 FT.

660 FT.OR 10 CHAINS

1320 FT.

1320 FT.

1320

FT.

1320

FT.

1320 FT.

2640 FT.OR 40 CHAINS

NORTHEAST QUARTER160 ACRES

E½ OF SE¼

E½

OF

W½

OF

Se¼

40 A

CR

ES

W½

OF

W½

OF

Se¼

40 A

CR

ES

N ½ OF NW ¼80 ACRES

SW ¼ OF NW ¼40 ACRES

S½ / NW¼ / SW¼20 ACRES

20 A

CRES

NW½/S

W¼/S

W¼ 20 ACRES

NE½/SE¼/SW¼

SE½/SW

¼/SW

¼

20 A

CRES

SW½/SE¼/SW

¼

20 ACRES

W½

/W½

/NE

¼/S

W¼

10 A

CR

ES

E½

/W½

/NE

¼/S

W¼

10 A

CR

ES

W½

/E½

/NE

¼/S

W¼

10 A

CR

ES

E¼

/NE

¼/S

W¼

10 A

CR

ES

NW¼ / NW¼OF SW¼

10 ACRES

NE¼ / NW¼OF SW¼

10 ACRES

W½

OF

SE

¼ O

F N

W¼

20 A

CR

ES

E½

OF

SE

¼ O

F N

W¼

20 A

CR

ES

9

County Transfer Tax

Exemptions to Real Estate Transfer TaxAct #134 of 1966, as amended.

MCL 207.505 MSA 7.456(5)Sec. 5. The following instruments and transfers shall be exempt from this act: (a) Instruments where the value of the consideration is less than $100.00. (b) Instruments evidencing contracts or transfers which are not to be performed wholly within this state insofar as such instruments include land lying outside of this state. (c) Written instruments which this state is prohibited from taxing under the Constitution or statutes of the United States. (d) Instruments or writings given as security or any assignment or discharge thereof. (e) Instruments evidencing leases, including oil and gas leases, or transfers of such leasehold interests. (f) Instruments evidencing any interests which are assessable as personal property. (g) Instruments evidencing the transfer of rights and interests for underground gas storage purposes. (h) Instruments (i) in which the grantor is the United States, the state, any political subdivision or municipality thereof, or officer thereof acting in his official capacity; (ii) given in foreclosure or in lieu of foreclosure of a loan made, guaranteed or insured by the United States, the state, any political subdivision or municipality thereof or officer thereof acting in his official capacity; (iii) given to the United States, the state, or 1 of their officers as grantee, pursuant to the terms or guarantee or insurance of a loan guaranteed or insured by the grantee. (i) Conveyances from a husband or wife or husband and wife creating or disjoining a tenancy by the entireties in the grantors or the grantor and his or her spouse. (j) Judgments or orders of courts of record making or ordering transfers, except where a specific monetary consideration is specified or ordered by the court thereof. (k) Instruments used to straighten boundary lines where no monetary consideration is given. (l) Instruments to confirm titles already vested in grantees, such as quitclaim deeds to correct flaws in titles. (m) Land contracts whereby the legal title does not pass to the grantee until the total consideration specified in the contract has been paid. (n) Instruments evidencing the transfer of mineral rights and interests. (o) Instruments creating a joint tenancy between 2 or more persons where at least 1 of the persons already owned the property.

4

(b) A written instrument evidencing a contract or transfer that is not to be performed wholly within this state only to the extent the written instrument includes land lying outside of this state. (c) A written instrument that this state is prohibited from taxing under the United States constitution or federal statutes. (d) A written instrument given as security or an assignment or discharge of the security interest. (e) A written instrument evidencing a lease, including an oil and gas lease, or transfer of a leasehold interest. (f) A written instrument evidencing an interest that is assessable as personal property. (g) A written instrument evidencing the transfer of a right and interest for underground gas storage purposes. (h) Any of the following written instruments: (i) A written instrument in which the grantor is the United States, this state, a political subdivision or municipality of this state, or an officer of the United States or this state, or a political subdivision or municipality of this state, acting in his or her official capacity. (ii) A written instrument given in foreclosure or in lieu of foreclosure of a loan made, guaranteed, or insured by the United States, this state, a political subdivision or municipality of this state, or an officer of the United States or of this state, or a political subdivision or municipality of this state, acting in his or her official capacity. (iii) A written instrument given to the United States, this state, or 1 of their officers acting in an official capacity as grantee, pursuant to the terms or guarantee or insurance of a loan guaranteed or insured by the grantee. (i) A conveyance from a husband or wife or husband and wife creating or disjoining a tenancy by the entireties in the grantors or the grantor and his or her spouse. (j) A conveyance from an individual to that individual’s child, stepchild or adopted child. (k) A conveyance from an individual to that individual’s grandchild, step-grandchild or adopted grandchild. (l) A judgement or order of a court of record making or ordering a transfer, unless a specific monetary consideration is specified or ordered by the court for the transfer. (m) A written instrument used to straighten lines if no monetary consideration is given. (n) A written instrument to confirm title already vested in a grantee, including a quitclaim deed to correct a flaw in title. (o) A land contract in which the legal title does not pass to the grantee until the total consideration specified in the contract has been paid. (p) A conveyance that meets 1 of the following: (i) A transfer between any corporation and its stockholders or creditors, between any limited liability company and its members or creditors, between any partnership and its partners or creditors, or between a trust and its beneficiaries or creditors when the transfer is to effectuate a dissolution of the corporation, limited liability company, partnership, or trust and it is necessary to transfer the title of real property from the entity to the stockholders, members, partners, beneficiaries, or creditors.

8

68,000.01 68,500 513.75 75.35 589.10 68,500.01 69,000 517.50 75.90 593.40 69,000.01 69,500 521.25 76.45 597.70 69,500.01 70,000 525.00 77.00 602.00 70,000.01 70,500 528.75 77.55 606.30 70,500.01 71,000 532.50 78.10 610.60 71,000.01 71,500 536.25 78.65 614.90 71,500.01 72,000 540.00 79.20 619.20 72,000.01 72,500 543.75 79.75 623.50 72,500.01 73,000 547.50 80.30 627.80 73,000.01 73,500 551.25 80.85 632.10 73,500.01 74,000 555.00 81.40 636.40 74,000.01 74,500 558.75 81.95 640.70 74,500.01 75,000 562.50 82.50 645.00 75,000.01 75,500 566.25 83.05 649.30 75,500.01 76,000 570.00 83.60 653.60 76.000.01 76,500 573.75 84.15 657.90 76,500.01 77,000 577.50 84.70 662.20 77,000.01 77,500 581.25 85.25 666.50 77,500.01 78,000 585.00 85.80 670.80 78,000.01 78,500 588.75 86.35 675.10 78,500.01 79,000 592.50 86.90 679.40 79,000.01 79,500 596.25 87.45 683.70 79,500.01 80,000 600.00 88.00 688.00 80,000.01 80,500 603.75 88.55 692.30 80,500.01 81,000 607.50 89.10 696.60 81,000.01 81,500 611.25 89.65 700.90 81,500.01 82,000 615.00 90.20 705.20 82,000.01 82,500 618.75 90.75 709.50 82,500.01 83,000 622.50 91.30 713.80 83,000.01 83,500 626.25 91.85 718.10 83,500.01 84,000 630.00 92.40 722.40 84,000.01 84,500 633.75 92.95 726.70 84,500.01 85,000 637.50 93.50 731.00 85,000.01 85,500 641.25 94.05 735.30 85,500.01 86,000 645.00 94.60 739.60 86,000.01 86,500 648.75 95.15 743.90 86,500.01 87,000 652.50 95.70 748.20 87,000.01 87,500 656.25 96.25 752.50 87,500.01 88.000 660.00 96.80 756.80 88,000.01 88,500 663.75 97.35 761.10 88,500.01 89,000 667.50 97.90 765.40 89,000.01 89,500 671.25 98.45 769.70 89,500.01 90,000 675.00 99.00 774.00 90,000.01 90,500 678.75 99.55 778.30 90,500.01 91,000 682.50 100.10 782.60 91,000.01 91,500 686.25 100.65 786.90 91,500.01 92,000 690.00 101.20 791.20 92,000.01 92,500 693.75 101.75 795.50 92,500.01 93,000 697.50 102.30 799.80 93,000.01 93,500 701.25 102.85 804.10 93,500.01 94,000 705.00 103.40 808.40 94,000.01 94,500 708.75 103.95 812.70 94,500.01 95,000 712.50 104.50 817.00 95,000.01 95,500 716.25 105.05 821.30 95,500.01 96,000 720.00 105.60 825.60 96,000.01 96,500 723.75 106.15 829.90 96,500.01 97,000 727.50 106.70 834.20 97,000.01 97,500 731.25 107.25 838.50 97,500.01 98,000 735.00 107.80 842.80 98,000.01 98,500 738.75 108.35 847.10 98,500.01 99,000 742.50 108.90 851.40 99,000.01 99,500 746.25 109.45 855.70 99,500.01 100,000 750.00 110.00 860.00

Sale Priceat least at most

State.75

County.11 Total

5

(ii) A transfer between any limited liability company and its members if the ownership interests in the limited liability company are held by the same persons and in the same proportion as in the limited liability company prior to the transfer. (iii) A transfer between any partnership and its partners if the ownership interests in the partnership are held by the same persons and in the same proportion as in the partnership prior to the transfer. (iv) A transfer of a controlling interest in an entity with an interest in real property if the transfer of the real property would qualify for exemption if the transfer had been accomplished by deed to the real property between the persons that were parties to the transfer of the controlling interest. (v) A transfer in connection with the reorganization of an entity and the beneficial ownership is not changed. (q) A written instrument evidencing the transfer of mineral rights and interests. (r) A written instrument creating a joint tenancy between 2 or more persons if at least 1 of the persons already owns the property. (s) A transfer made pursuant to a bona fide sales agreement made before the date the tax is imposed under sections 3 and 4, if the sales agreement cannot be withdrawn or altered, or contains a fixed price not subject to change or modification. (t) A written instrument evidencing a contract or transfer of property to a person sufficiently related to the transferor to be considered a single employer with the transferor under section 414(b) or (c) of the internal revenue code of 1986, 26U.S.C.414. (u) A written instrument conveying an interest in homestead property for which a homestead exemption is claimed under either the school code of 1976, Act No. 451 of the Public Acts of 1976, being sections 380.1 to 380.1852 of the Michigan Compiled Laws or the state education tax act, Act No. 331 of the Public Acts of 1993, being sections 211.901 to 211.906 of the Michigan Compiled Laws, if the state equalized valuation of that homestead property is equal to or lesser than the state equalized valuation on the date of purchase or on the date of acquisition by the seller or transferor for the same interest in property. If after an exemption is claimed under this subsection, the sale or transfer of homestead property is found by the treasurer to be at a value other than the true cash value, then a penalty equal to 20% of the tax shall be assessed in addition to the tax due under this act to the seller or transferor. (v) A written instrument transferring an interest in property pursuant to a foreclosure of a mortgage including a written instrument given in lieu of foreclosure of a mortgage. This exemption does not apply to a subsequent transfer of the foreclosed property by the entity that foreclosed on the mortgage. (w) A written instrument conveying an interest from a religious society in property exempt from the collection of taxes under Section 7s of the general property tax act, 1893 PA 206, MCL 211.7s, to a religious society if that property continues to be exempt from the collection of taxes under Section 7s of the general property tax act, 1893 PA 206, MCL 211.7s.

History: 1993, Act 330, Eff. April 1, 1994: —Am. 1994, Act 3, Eff. Mar. 30, 1994: —Am. 1994. Act 255, Imd. Eff. July 5, 1994 — Am. 2000. Act 203, Imd. Eff. June 27, 2000;— A.m 2003, Act 128. Eff. Jan. 1, 2004;— Am. 2008, Act 473, Eff. Jan. 1, 2007.

Compiler’s note: Enacting section 2 of Act 473 of 2008 provides:”Enacting section 2. This amendatory act shall take effect January 1, 2007.”

6

100.00 500 3.75 0.55 4.30 500.01 1,000 7.50 1.10 8.60 1,000.01 1,500 11.25 1.65 12.90 1,500.01 2,000 15.00 2.20 17.20 2,000.01 2,500 18.75 2.75 21.50 2,500.01 3,000 22.50 3.30 25.80 3,000.01 3,500 26.25 3.85 30.10 3,500.01 4,000 30.00 4.40 34.40 4,000.01 4,500 33.75 4.95 38.70 4,500.01 5,000 37.50 5.50 43.00 5,000.01 5,500 41.25 6.05 47.30 5,500.01 6,000 45.00 6.60 51.60 6,000.01 6,500 48.75 7.15 55.90 6,500.01 7,000 52.50 7.70 60.20 7,000.01 7,500 56.25 8.25 64.50 7,500.01 8,000 60.00 8.80 68.80 8,000.01 8,500 63.75 9.35 73.10 8,500.01 9,000 67.50 9.90 77.40 9,000.01 9,500 71.25 10.45 81.70 9,500.01 10,000 75.00 11.00 86.00 10,000.01 10,500 78.75 11.55 90.30 10,500.01 11,000 82.50 12.10 94.60 11,000.01 11,500 86.25 12.65 98.90 11,500.01 12,000 90.00 13.20 103.20 12,000.01 12,500 93.75 13.75 107.50 12,500.01 13,000 97.50 14.30 111.80 13,000.01 13,500 101.25 14.85 116.10 13,500.01 14,000 105.00 15.40 120.40 14,000.01 14,500 108.75 15.95 124.70 14,500.01 15,000 112.50 16.50 129.00 15,000.01 15,500 116.25 17.05 133.30 15,500.01 16,000 120.00 17.60 137.60 16,000.01 16,500 123.75 18.15 141.90 16,500.01 17,000 127.50 18.70 146.20 17,000.01 17,500 131.25 19.25 150.50 17,500.01 18,000 135.00 19.80 154.80 18,000.01 18,500 138.75 20.35 159.10 18,500.01 19,000 142.50 20.90 163.40 19,000.01 19,500 146.25 21.45 167.70 19,500.01 20,000 150.00 22.00 172.00 20,000.01 20,500 153.75 22.55 176.30 20,500.01 21,000 157.50 23.10 180.60 21,000.01 21,500 161.25 23.65 184.90 21,500.01 22,000 165.00 24.20 189.20 22,000.01 22,500 168.75 24.75 193.50 22,500.01 23,000 172.50 25.30 197.80 23,000.01 23,500 176.25 25.85 202.10 23,500.01 24,000 180.00 26.40 206.40 24,000.01 24,500 183.75 26.95 210.70 24,500.01 25,000 187.50 27.50 215.00 25,000.01 25,500 191.25 28.05 219.30 25,500.01 26,000 195.00 28.60 223.60 26,000.01 26,500 198.75 29.15 227.90 26,500.01 27,000 202.50 29.70 232.20 27,000.01 27,500 206.25 30.25 236.50 27,500.01 28,000 210.00 30.80 240.80 28,000.01 28,500 213.75 31.35 245.10 28,500.01 29,000 217.50 31.90 249.40 29,000.01 29,500 221.25 32.45 253.70 29,500.01 30,000 225.00 33.00 258.00 30,000.01 30,500 228.75 33.55 262.30 30,500.01 31,000 232.50 34.10 266.60 31,000.01 31,500 236.25 34.65 270.90 31,500.01 32,000 240.00 35.20 275.20 32,000.01 32,500 243.75 35.75 279.50 32,500.01 33,000 247.50 36.30 283.80 33,000.01 33,500 251.25 36.85 288.10 33,500.01 34,000 255.00 37.40 292.40

Michigan Real Estate Transfer Tax

Sale Priceat least at most

State.75

County.11 Total

If the value of the real estate transferred is $100.00 or more, payment of Stateand County transfer tax is required.

7

34,000.01 34,500 258.75 37.95 296.70 34.500.01 35,000 262.50 38.50 301.00 35,000.01 35,500 266.25 39.05 305.30 35,500.01 36,000 270.00 39.60 309.60 36,000.01 36,500 273.75 40.15 313.90 36,500.01 37,000 277.50 40.70 318.20 37,000.01 37,500 281.25 41.25 322.50 37,500.01 38,000 285.00 41.80 326.80 38,000.01 38,500 288.75 42.35 331.10 38,500.01 39,000 292.50 42.90 335.40 39,000.01 39,500 296.25 43.45 339.70 39,500.01 40,000 300.00 44.00 344.00 40,000.01 40,500 303.75 44.55 348.30 40,500.01 41,000 307.50 45.10 352.60 41,000.01 41,500 311.25 45.65 356.90 41,500.01 42,000 315.00 46.20 361.20 42,000.01 42,500 318.75 46.75 365.50 42,500.01 43,000 322.50 47.30 369.80 43,000.01 43,500 326.25 47.85 374.10 43,500.01 44,000 330.00 48.40 378.40 44,000.01 44,500 333.75 48.95 382.70 44,500.01 45,000 337.50 49.50 387.00 45,000.01 45,500 341.25 50.05 391.30 45,500.01 46,000 345.00 50.60 395.60 46,000.01 46,500 348.75 51.15 399.90 46,500.01 47,000 352.50 51.70 404.20 47,000.01 47,500 356.25 52.25 408.50 47,500.01 48,000 360.00 52.80 412.80 48,000.01 48,500 363.75 53.35 417.10 48,500.01 49,000 367.50 53.90 421.40 49,000.01 49,500 371.25 54.45 425.70 49.500.01 50,000 375.00 55.00 430.00 50,000.01 50,500 378.75 55.55 434.30 50,500.01 51,000 382.50 56.10 438.60 51,000.01 51,500 386.25 56.65 442.90 51,500.01 52,000 390.00 57.20 447.20 52,000.01 52,500 393.75 57.75 451.50 52,500.01 53,000 397.50 58.30 455.80 53,000.01 53,500 401.25 58.85 460.10 53,500.01 54,000 405.00 59.40 464.40 54,000.01 54,500 408.75 59.95 468.70 54,500.01 55,000 412.50 60.50 473.00 55,000.01 55,500 416.25 61.05 477.30 55,500.01 56,000 420.00 61.60 481.60 56,000.01 56,500 423.75 62.15 485.90 56,500.01 57,000 427.50 62.70 490.20 57,000.01 57,500 431.25 63.25 494.50 57,500.01 58,000 435.00 63.80 498.80 58,000.01 58,500 438.75 64.35 503.10 58,500.01 59,000 442.50 64.90 507.40 59,000.01 59,500 446.25 65.45 511.70 59,500.01 60,000 450.00 66.00 516.00 60,000.01 60,500 453.75 66.55 520.30 60,500.01 61,000 457.50 67.10 524.60 61,000.01 61,500 461.25 67.65 528.90 61,500.01 62,000 465.00 68.20 533.20 62,000.01 62,500 468.75 68.75 537.50 62,500.01 63,000 472.50 69.30 541.80 63,000.01 63,500 476.25 69.85 546.10 63,500.01 64,000 480.00 70.40 550.40 64,000.01 64,500 483.75 70.95 554.70 64,500.01 65,000 487.50 71.50 559.00 65,000.01 65,500 491.25 72.05 563.30 65,500.01 66,000 495.00 72.60 567.60 66,000.01 66,500 498.75 73.15 571.90 66,500.01 67,000 502.50 73.70 576.20 67,000.01 67,500 506.25 74.25 580.50 67,500.01 68,000 510.00 74.80 584.80

Sale Priceat least at most

State.75

County.11 Total

Rate of County tax - $.55 for each $500 or fraction thereofRate of State tax - $3.75 for each $500 or fraction thereof

Transfer Tax stamps shall be purchased only in the County in which theproperty is located.

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