Property records

From Wayne County, Ohio Online Resource Center
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  • Personal Property Taxes Collected in Wayne County, Ohio, 1831-1832, 1839-1845, 1848, 1854, 1856
  • Tax Records of Ohio Counties: Wayne County, 1816-1838 on microfilm
  • Liquor Assessment Receipts Wayne County 1889-1892
  • Lessees of the Virginia Military School Lands in Wayne county, Ohio 1879-1884
  • Cigarette Assessment Taxes 1905-1917
  • Early Land Records of Wayne County, Ohio (includes early plat maps)
  • Wayne County Tax List 1826 (includes 1826 plat maps)
  • Wayne County, Ohio Deed Books 1813-1910 on microfilm
  • Wayne County, Ohio Index to Deeds 1812-1914 on microfilm

Property Conveyance Fee History

Occasionally, questions arise on property conveyance fee history and what the fee, or tax, structure was over time.

Periodically, on old deed records you will notice the price of a property is stated as, $1 (one dollar) and other valuable considerations, and you want to know what the purchaser really paid for the property as you know the property was worth more than one dollar.

You have to examine the deed of record for either an Internal Revenue Service stamp(s), sometimes referred to as revenue stamps, or a Conveyance Fee charge. Then calculate the price by the fee structure imposed during the time period of the property transaction:

Originally, the federal government regulated the fees charged for deed conveyances via the Internal Revenue Service which issued Internal Revenue Service stamps, that looked like postage stamps, that were placed on deeds.

The Internal Revenue Service fee structure prior to 1968 was $0.55 cents per $500 (five-hundred dollars) or a fraction thereof of the total consideration paid for the property which would equate to $1.10 per $1,000 (one-thousand dollars).

As an example, if you saw revenue stamps on a deed that added up to $5.50 (five dollars and 50 cents), you would divide 5.50 by .55 which results in 10. Then multiply 10 by 500, and then you know the purchaser(s) paid $5,000 for the property. Alternatively, you could divide the revenue stamp total: 5.50 by 1.10 which results in 5, and then multiply by 1000 to see that they paid $5,000 for the property.

In 1967 the fee charged changed from $1.10 (one-dollar ten cents) per $1,000 (one-thousand dollars) to $1.00 (one-dollar) per $1,000 (one-thousand dollars).

By January 1968, the federal Internal Revenue Service conveyance fee tax was no longer in effect and various states elected to assume the duty. Ohio enacted a law to set the charge for conveyances effective January 1, 1968. The Ohio fee structure from 1968 to 1975 was $0.10 (ten cents) per $100 (one-hundred dollars) or a fraction of $100 which would equate to $1.00 (one dollar) per $1,000 (one-thousand dollars).

After 1975 the State of Ohio allowed counties to pass a resolution to enact a permissible conveyance fee not to exceed $0.30 (thirty cents) per $100 (one-hundred dollars) or a fraction thereof. In December of 1975 the Board of Wayne County Commissioners adopted a resolution to levy such a tax at the rate of $0.10 (ten cents) per $100 (one-hundred dollars) or $1 (one dollar) per $1,000 (one-thousand dollars) effective January 5, 1976.

Therefore, starting in 1976 and adding the State and Wayne County charges the conveyance fee is $2 (two dollars) per $1,000 (one-thousand dollars) which is still in effect to this day.