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1 You are using version of our Maryland Recording Manual To verify that you are using the most up to date version of our manual, click anywhere on the yellow box below (you will be taken to our web site where you can compare the version number above to the current version in available) Have you tried our Maryland Recordation & Transfer Tax Calculator? Our calculator is available to agents of Fidelity National Title Group click anywhere on the orange box below bl to order our Maryland drecordation & Tax Calculator Cl l

2 MARYLAND RECORDING MANUAL The following pages contain our Maryland Recording Manual. To get the most out of the manual, you should make sure your Adobe Acrobat settings allow you to view "Bookmarks" (See Instructions Below) Click on the second ribbon as circled in the diagram at the right iht to turn on "Bookmarks" With Bookmarks turned on, your Adobe Acrobat Page will now look like this. Navigating thru the documents should be easy and convenient Now try customizing your view by collapsing or uncollapsing bookmarks as shown here

3 State Wide Page 1 of 2 version UNIFORM RECORDING INFORMATION FOR THE MARYLAND COUNTIES Recording Costs: $20.00 * for any other Instrument 9 pages or less, except an instrument involving solely a principal residence it shall be $20.00 regardless of length $75.00 * for any other instrument 10 pages or more $10.00 * for a Release (all forms) 9 pages or less $20.00 * for an Assignment $20.00 * for a Financing Statement, Termination, Continuation $15.00 * for a Notice of Sale $20.00 for a Power of Attorney (no surcharge) *Recording Surcharge: (THIS IS IN ADDITION TO REGULAR RECORDING COST NOTED ABOVE) On the following instruments: All recordable instruments $40.00 for all recordable instruments executed July 1, 2011 forward. If the document being recorded is dated, signed and acknowledged prior to July 1, 2011, the surcharge is $ Note: The statute, Section , Courts and Judicial Proceedings provides for the $40.00 surcharge to only be effective until July 1, 2015 and then it would revert back to the statutory $ NOTE: THE RECORDING DESK IN EACH JURISDICTION MAY HAVE A CUSTOM OF ASSESSING THE SURCHARGE IN CONNECTION WITH CERTAIN RECORDABLE INSTRUMENTS AND NOT OTHERS, (i.e., Power of Attorney) - IF YOU HAVE ANY QUESTIONS CONCERNING WHETHER OR NOT THE SURCHARGE APPLIES TO YOUR INSTRUMENT, PLEASE CONTACT THE RECORDING DESK. Continued

4 State Wide Page 2 of 2 version State Transfer Tax: One half of one percent (0.005) on the total consideration: SPECIAL EXCEPTIONS - EFFECTIVE 9/1/95 First-Time Homebuyer (First time to own residential, owner-occupied occupied property in the State of Maryland.): ALL GRANTEES MUST BE "FIRST-TIME HOMEBUYERS" or be a guarantor or co-maker on the purchase money note who was required to be vested with title but who will not occupy premises as principal residence. Supporting affidavit is required. SEE FURTHER EXPLANATION ON PAGE 4 Transfer tax will be one quarter of one percent (0.025) which must be paid by the seller. This obligation is not subject to contractual shift. State Recordation and County Transfer Taxes: SALE TO FIRST-TIME HOME BUYER, UNLESS THERE ARE PROVISIONS TO THE CONTRARY CONTAINED IN THE CONTRACT OF SALE, THE SELLER WILL PAY ---- HOWEVER, THIS OBLIGATION IS SUBJECT TO CONTRACTUAL SHIFT TO PURCHASER IN WHOLE OR IN PART. NOTE: Section of the Tax Property Article provides those Counties having a County Transfer tax may provide an exemption for First Time Home Buyers similar to that given on the State Transfer Tax. AS OF SEPTEMBER 2003, NO COUNTY HAS ENACTED AN EXEMPTION EXCEPT CAROLINE, QUEEN ANNE'S, ST. MARY S, and WASHINGTON COUNTIES. DOUBLE CHECK THE PROPERTY JURISDICTION SUBSEQUENT HERETO. State Agricultural Transfer Tax: Zero (0) to Five (5) percent. Verification with appropriate tax office should be done to verify that the property has not been assessed for agriculture use in the past five years. If assessed, have the assessment office calculate the percentage and the amount of tax applicable. The assessment office telephone number is provided for each county on its respective recording information data sheet. County Agricultural Transfer Tax: Montgomery and Washington Counties have a separate County Agricultural Transfer Tax which may be applicable if your transaction involves agricultural assessed property. See Montgomery and Washington County Data Sheets for more information COUNTY RECORDATION & TRANSFER TAXES WILL VARY FROM COUNTY TO COUNTY SEE EACH COUNTY RECORDATION DATA SHEET -----

5 Certification of Preparartion of Documents Page 1 of 1 version Certification of Preparation of Documents: All Deeds, Deeds of Trusts and/or Mortgages being presented for recording in the Land Records in the Office of the Clerk of the Circuit Court must have a certification of preparation stated thereon. [MD Annotated Code, Real Property, Section 3-104(f)] The following examples are satisfactory for compliance with recording requirements: a. I hereby certify that the within instrument was prepared by Sam Hill, an attorney at law, duly admitted to practice before the Court of Appeals of the State of Maryland. This must be signed by the attorney Sam Hill, Attorney at Law b. I hereby certify that the within instrument was prepared under the supervision of Sam Hill, an attorney at law, duly admitted to practice before the Court of Appeals of the State of Maryland. This must be signed by the attorney Sam Hill, Attorney at Law c. I hereby certify that the within instrument was prepared by (Grantor/Grantee/Party Secured), a party to this instrument. This must be signed by one of the parties to the instrument Party to the Instrument Note: The signature of the individual making the certification under Examples a, b, or c does not have to be a live signature. A facsimile or an electronically produced signature will be sufficient. This is important particularly on loan and other documents received by . d. I hereby certify that, an attorney at law duly admitted to practice before the Court of Appeals of the State of Maryland did appear before me, the undersigned notary public in and for the State aforesaid and did state that the within instrument was prepared under his/her supervision. Date: My Commission Expires: Notary Public

6 First Time Homebuyer Requirements Page 1 of 1 version FIRST TIME HOMEBUYER REQUIREMENTS A first time homebuyer in Maryland receives an exemption on payment of the State Transfer Tax. The State Transfer Tax is one half of one percent (0.005) on the total consideration. The State Transfer Tax on a qualified first time homebuyer transaction will be one quarter of one percent (0.0025). This portion of the State Transfer Tax must be paid by the seller. THIS OBLIGATION IS NOT SUBJECT TO CONTRACTURAL SHIFT. In order to qualify as a first time homebuyer, the homebuyer must be a first time owner of residential, owner-occupied property in the State of Maryland. All Grantees must be in the category of first time homebuyer in order to qualify or be a guarantor or co-maker on the purchase money note who was required to be vested with title but who will not occupy the premises as a principal residence. Requirement: 1. Must never have owned: a. owner-occupied; b. residential property; c. in the State of Maryland 2. Must execute a supporting affidavit. If the Grantees are all first time homebuyers, the affidavit set forth on Page 37 must be executed and attached to the deed. If the Grantees are all first time homebuyers and in addition a co-signer/guarantor is required to be on the deed and purchase money deed of trust the affidavits set forth on Pages 37 and 38 must both be executed and attached to the deed. 3. Affidavit may NOW be executed under a power of attorney.

7 Expedited Recordation Precedure Page 1 of 1 version EXPEDITED RECORDATION PROCEDURE FOR ALL MARYLAND COUNTIES A deed or other instrument which effects a change of ownership may be recorded by the Clerk's Office without presentation to the Transfer Division of the Assessment Office for all Maryland counties. The original documents effecting a change of ownership must bear a Certification by the Collector of Taxes that all taxes have been paid and must be accompanied by: (1) (2) (3) A completed intake sheet*; A copy of the deed d and any survey, for submission i to the Department t of Assessment & Taxation; and A Lien Certificate where required for transfer of title. * A "completed intake sheet" is deemed at a MINIMUM to include the following information in noted sections: # 1. Type of Instrument # 3. Tax Exemptions (note reason for exemption) # 4. Consideration and Tax Calculations # 5. Fees - Recording, Surcharge, State Recordation Tax, State Transfer Tax, County Transfer Tax (if applicable) #6 6. District, Property Tax I.D., Liber/Folio Subdivision Name (if applicable), Lot, Block or Square Footage/Acreage Location/Address of Property being conveyed Partial Conveyance (if so, note amount of Sq. Ft./Acreage Transferred) # 7. Transferred from (Grantor) # 8. Transferred to (Grantee) (include mailing address of New Owner/Grantee) # 9. Contact/mailing information (including phone number) #10. Indicate if Grantee will occupy as principal residence Note: Originally the MD Intake forms were multi page (3 page) carbonized form with each page a different color however typically the MD Intake forms are now computer generated. Some offices have experienced difficulty with the issue with SDAT and the Office of Finance as the carbon forms which are prepared manually were color coded for the different agencies. One may still preparing them within the system, but one should print on white, yellow and pink paper so that they mirrors the old carbon forms exactly.

8 Title Troubles Page 1 of 1 version There are many title troubles that can arise to cause the loss of your home or your business property or your mortgage investment. Title troubles not disclosed by the most careful search of the public records called called hidden hazards are are the most dangerous. Because of them, your abstract may be perfect, but your title worth-less. Your attorney's examination may be the finest that skill, experience and legal knowledge can produce, but your title may be fatally defective. Owner's title insurance protects you as well as your heirs from financial loss caused by title troubles. And the title insurer, without expense to you, will defend you against any attack on the title to your property as insured. The onetime premium is small. The protection is great. Before buying real estate, give one of our offices a call. Ask how simple it is to fully protect yourself against title loss. Here are thirty-five title troubles that frequently occur. You may not discover them when your buy real estate but months or years later, they can result in the loss of your property or an expensive lawsuit. 10. Deeds by aliens. 11. Deeds by persons supposedly single but secretly married. 12. Birth or adoption of children after date of will. 13. Surviving children omitted from a will. 14. Mistakes in recording legal documents. 15. Want of jurisdiction of persons in judicial proceedings. 16. Discovery of will of apparent intestate. 17. Errors in indexing. 18. Falsification of records. 19. Capacity of foreign fiduciaries. 20. Claims of creditors against property sold by heirs or devisees. 21. Deeds in lieu of foreclosure given under duress. 22. Ultra vires deed given under false corporate resolution. 23. Easements by prescription not discovered by a survey. 24. Deed of community property recited to be separate property. 25. Errors in tax records. (For example, listing payment against wrong property.) 26. Deed from a bigamous couple. 27. Defective acknowledgments. 35 Title Troubles. 29. Descriptions apparently, but not actually, adequate. 1. False impersonation of the true owner of the land. 2. Forged deeds, releases, etc. 3. Instruments executed under fabricated or expired power of attorney. 4. Deeds delivered after death of grantor or grantee, or without consent of grantor. 5. Deeds 6. Undisclosed or missing heirs. 7. Misinterpretation of wills. 8. Deeds by persons of unsound mind. 9. Deeds by minors. 28. Federal condemnation without filing of notice. 30. Corporation franchise taxes, a lien on all corporate assets. 31. Erroneous reports furnished by tax officials. 32. Administration of estates of persons absent but not deceased. 33. Undisclosed divorce of spouse who conveys as consort's heir. 34. Marital rights of spouse purportedly, but not 35. Duress in execution of instruments.

9 Counties Page 1 of 1 version The Maryland Counties:

10 Allegany County Page 1 of 2 version ALLEGANY COUNTY, MARYLAND County Seat: Website: 4th Circuit Court: Mailing Address: Cumberland Court House 30 Washington Street Cumberland, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 7.00 per M increases in Multiples of $ $ 3.50 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ 5.00 per M calculate at.5% of the total consideration. The 1st $ 50,000 is exempt for owner occupied principal residence (must present affidavit signed by the grantee) All recording fees are payable to the "Clerk of the Circuit Court" Special lrequirements: a. Pay outstanding water bills b. Recording Intake Sheet Phone Numbers of: Clerk of the Circuit Court (301) Recording / Land Records (301) Treasurer's Office (301) Note: the tax office is located at the county office complex, 701 Kelly Boulevard in Cumberland, which is not within walking distance of the courthouse. Anyone with a recording deadline needs to take that into account Assessment Office (301) Assessment Office (301) Assessment/Agricultural Information

11 Allegany County Page 2 of 2 Water Bills: Allegany County Sanitary Commission (301) Cresaptown / Bel Air Maryland Water Servic (800) Cresaptown Water (301) Cumberland (301) Frostburg (301) / (301) Ext 16 LaVale LaVale Sanitary Commission (301) Lonaconing (301) Rawlings Rawlings Heights (301) (water) Rawlings Improvement Co. (301) (sewer) ALLEGANY COUNTY, MARYLAND

12 Anne Arundel County Page 1 of 2 version ANNE ARUNDEL COUNTY, MARYLAND County Seat: Website: 5th Circuit Court: Annapolis Mailing Address: Court House 7 Church Circle P.O. Box 71 Annapolis, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ per M calculate at 1% of the total consideration Recording fees, State Transfer Tax are payable to the "Clerk of the Circuit Court" Recordation Tax and County Transfer Tax is payable to "Anne Arundel County, Maryland" (Eff and respectively) Special Requirements: a. Lien Certificate not required but preferred ($50.00) b. If property lies in the City of Annapolis, fax request "Real Estate Transfer form" to for final water bill at least 48 hours prior to presentment of Deed c. Pay outstanding water bills, taxes, assessments and any personal property taxes d. Personal Property taxes, if any, musst be paid e. Recording Intake Sheet f. All instruments potentially subject to recordation tax must be presented to the County Finance Office prior to presentation to the Clerk of the Circuit Court

13 Anne Arundel County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court (410) / 1397 Recording / Land Records Treasurer's Office (410) Recordation Tax (410) Lien Certificate (410) Automated Tax Information (410) Tax Information (online) Assessment Office (410) / 5709 Agricultural Information (410) Water Bills: County (410) Annapolis (410) Note: Must fax request for final water reading to (410) a minimum of 48 hours prior to closing ANNE ARUNDEL COUNTY, MARYLAND

14 Baltimore County Page 1 of 2 version BALTIMORE COUNTY, MARYLAND County Seat: Website: Mailing Address: Towson Court House P.O. Box Bosley Avenue Towson, MD Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ per M calculate at 1.5% of the total consideration. NOTE: The 1st $ 22,000 is exempt for owner occupied principalp residence (must present affidavit) Recording fees and State Transfer Tax are payable to the "Clerk of the Circuit Court" County Transfer Tax and Recordation Tax are payable to "Baltimore County, Maryland". The County Transfer Tax and Recordation Tax checks must be two separate checks. Special Requirements: a. Lien Certificate is mandatory on all deeds ($40.00) (Valid for 45 days. Turn around time is a minimum of 5 days.). Deeds must be presented while the Lien Certificate is active (good for 45 days from date of issuance.) (find lien certificate at link below) b. Recording Intake Sheet c. Copy of Sales Contract (Required if consideration is less thatn full cash value.) d. Copy of the Signed HUD 1 e. Pay outstanding water bills. NOTE: This is not required to transfer Deed will need property account no. (See Lien Certificate)

15 Baltimore County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court Recording Information/ Land Records (410) (410) Treasurer's Office (410) (8:30 9:30 am & 3:30 4:30 PM ONLY) Automated Tax Line (410) Assessment Office (410) Agricultural Information (410) (2:00 4:00 PM ONLY) Water Bills (410) NOTE: Will need property account no. (410) (410) BALTIMORE COUNTY, MARYLAND

16 Baltimore City Page 1 of 2 version BALTIMORE CITY, MARYLAND Website: 8th Circuit Court: Mailing Address: Clarence M. Mitchell, Jr. Courthouse 100 North Calvert Street, Suite 610 Baltimore, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ 5.00 First $ 22,000 exempt if owner occupied residential property is accompanied by a statement signed by the buyer under oath that buyer will occupy as principal i residence for at least 7 or the 12 months immediately following the conveyance State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption City Transfer Tax: $ per M calculate at 1.5 % of the total consideration First $ 22,000 exempt where the consideration is less than $ 250,000 and if owner occupied principal residence accompanied by a statement under oath that the buyer will use the property as the buyer's principal residence for at least 7 of the 12 months period immediately following the conveyance. Recording fees, and State Transfer Tax are payable to the "Circuit Court for Baltimore City" Recordation Tax and City Transfer Tax (SEPARATE CHECKS) are payable to "Director of Finance, Baltimore City", effective 6/1/2011 (see website:

17 Baltimore City Page 2 of 2 Special Requirements: a. Lien Certificate is mandatory on all Deeds (exemption: not required for zero consideration transaction; adding party to title, or for ground rent deed [either transfer of the revesion orthe redemption) ($55.00 with violations reported or $25.00 without violations reported) (Valid for 45 days. Turn around time is a minimum of 10 days.) -- may be ordered on line. b. c. d. e. f. g. h. May be requested to provide a copy of HUD-I or contract of sale Pay outstanding water bills and municipal liens information on line / Margins: Must have at least 4" of blank space at end of documents or an extra page will be charged Intake Sheet Property address or description must appear on all documents recorded in Land Records. Rental Registration Charges must be paid prior to recording; however there is not requirement that the new owner register priort to recording. --- best to register post acquisition ---- Registration of Non-Owner- Occupied Dwelling (Rental Registry) is required to be registered. Notice must be provided to the borrower, on a loan secured by a one to four family residential leasehold property, regarding any ground rent affecting the property. Phone Numbers of: Clerk of the Circuit Court (410) Recording Information (410) Land Records (410) / ( Transfer Desk (410) Holiday Street, Room 1 Baltimore, MD Treasurer's Office (No tax information by phone) Automated Information (410) Tax Information (online) Assessment Office (410) (1:30 3:30 pm ONLY) (301) Water Bills (410) / / NOTE: Need to have account no. from lien certificate available BALTIMORE CITY, MARYLAND

18 Calvert County Page 1 of 1 version CALVERT COUNTY, MARYLAND County Seat: Website: 7th Circuit Court: Mailing Address: Prince Frederick Court House 175 Main Street Prince Frederick, MD Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ 5.00 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: NONE All recording fees are payable to the "Clerk of the Circuit Court" Special Requirements: a. Pay outstanding water bills b. Recording Intake Sheet c. Election district and tax account number must be noted on Deed Phone Numbers of: Clerk of the Circuit Court (410) Ext 2269 Recording / Land Records (301) Ext 2269 (DC Metro) Treasurer's Office (410) Ext 2272 (301) Ext 2277 (DC Metro) Tax information (online) Online Services Pay your real property taxes Assessment Office (443) Assessment/Agricultural Information Water Bills (301) Ext 2211 CALVERT COUNTY, MARYLAND

19 Caroline County Page 1 of 2 version CAROLINE COUNTY, MARYLAND County Seat: Website: Mailing Address: Denton Court House P.O. Box Market Street Denton, MD Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ 5.00 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ 5.00 per M (Eff ) calculate at.5% of the total consideration. The 1st $ 25,000 is exempt for owner occupied principal residence (must present affidavit) The 1st $ 75,000 is exempt for First time Homebuyer or principle residence. (Affidavit required for exemption) Recordation Tax is payable payable to "Caroline County Tax Office" Recording, Transfer taxes are payable to the "Clerk of the Circuit Court" Special Requirements: a. Recording Intake Sheet b. Tax Letter (no charge) may be obtained from the County Stating the amount of taxes. c. If property is agriculturally assessed, contact Transfer Office 5 days prior to presenting Deed for transfer. Will need to collect agricultural transfer tax and get Letter of Intent executed by Purchaser

20 Caroline County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court (410) Recording / Land Records (410) Real Property Taxes online: org/governmt/taxoffice/index html Assessment Office (410) Assessment/Agricultural Information Water Bills: Denton (410) Federalsburg (410) Greensboro (410) Ridgley Cresaptown Water (410) Greensboro (Inspection Fee) $ per property CAROLINE COUNTY, MARYLAND

21 Carroll County Page 1 of 2 version CARROLL COUNTY, MARYLAND County Seat: Website: 5th Circuit Court: Mailing Address: Westminster Court House 55 N. Court Street, Room G-8 Courthouse Annex Westminster, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ 5.00 Collected by the Tax Office State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: NONE Recordation Tax is payable payable to "The Commissioners of Carroll County" Recording fees and State Transfer Tax are payable to the "Clerk of the Circuit Court" Special Requirements: a. Lien Certificate required for all Deed transfers ($40.00) effective July 1, (Valid for 45 days. Minimum of 2 day turn around.) for form see: cert.pdf b. Record Intake Sheet c. Lien Release required for the following municipalities: Taneytown, Sykesville, Manchester, Westminster, Hampstead, New Windsor, Union Bridge, and Mt. Airy for form see: release.pdf

22 Carroll County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court Recording (410) Land Records (410) Treasurer's Office (410) Tax Information water/sewerbills personal property tax bills (online) inq.asp Assessment Office (410) Assessment/Agricultural Information Town Taxes and Water Bills Hampstead (410) Sykesville (410) Manchester (410) Taneytown (410) Mt. Airy (301) Union Bridge (410) New Windsor (410) Westminster Taxes (410) Water (410) Sewer er (410) CARROLL COUNTY, MARYLAND

23 Cecil County Page 1 of 2 version CECIL COUNTY, MARYLAND County Seat: Website: 2nd Circuit Court: Mailing Address: Elkton Court House 129 East Main Street Elkton, Maryland Treasurer of Cecil County 200 Chesapeake Blvd, Suite 1100 Elkton, MD Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 8.20 per M (Eff ) increases in Multiples of $ $ 4.10 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: NONE However there is a $ charge per deed. Check is payable to "Treasurer of Cecil County" Recordation Tax is payable to "Cecil County" or "Treasurer of Cecil County" State Transfer Tax is payable to "Clerk of the Circuit Court" County Transfer Tax ($10.00 charge) is payable to "Treasurer of Cecil County" Special Requirements: a. Recording Intake Sheet b. Property Transfer Record Sheet attached to Intake Sheet c. If property lies within the following municipalities, Deeds must be transferred through the City/Town Hall first: Cecilton (410) North East (410) Charlestown (410) Perryville ( Chesapeake City (410) Port Deposit (410) Elkton (410) Rising Sun (410) (410)

24 Cecil County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court (410) Recording / Land Records (410) Treasurer's Office (410) Chesapeake Blvd, Suite 1100 Elkton, MD Assessment Office (410) Water Bills: (Check with county and individual towns) CECIL COUNTY, MARYLAND

25 Charles County Page 1 of 2 version CHARLES COUNTY, MARYLAND County Seat: Website: 7th Circuit Court: Mailing Address: La Plata Court House 200 Charles Street P.O. Box 970 La Plata, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ 5.00 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: NONE Recording Fees and State Transfer Tax are payable to "Clerk of the Circuit Court" Recordation Tax is payable to "Treasurer of Charles County, Maryland" Special Requirements: a. Recording Intake Sheet b. Copy of Deed to be furnished to Transfer Office c. If property lies within the following municipalities, Deeds must be transferred through the City/Town Hall first: La Plata (301) Indian Head (301) d. Lien certificate required on all Deed transfers ($ payable to the Treasurer) (eff ) Tax Certificate form:

26 Charles County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court (301) or 3202 (301) Land Records (301) or (301) #6 Treasurer's Office (301) / (DC Metro) Tax Information (online) Assessment Office Assessments/Agricultural Information (301) / (DC Metro) Water Bills County (301) La Plata (301) / (DC Metro) Indian Head (301) / (DC Metro) CHARLES COUNTY, MARYLAND

27 Dorchester County 1 of 2 version DORCHESTER COUNTY, MARYLAND County Seat: Website: Mailing Address: Cambridge Court House P.O. Box High Street Cambridge, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: Ifprincipal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ 5.00 State t Transfer Tax: $ per M calculate l at.5% of total t consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ 7.50 per M calculater at.75% of the total consideration. NOTE: The 1st $ 30,000 is exempt for owner occupied principal residence credit to buyer only. (must present affidavit) All recording fees are payable to the "Clerk of the Circuit Court" Special Requirements: a. Recording Intake Sheet b. Copy of Deed to be furnished to Transfer Office c. If property lies within the following municipalities, Deeds must be transferred through the City/Town Hall first: Brookview (410) Galestown (410) Cambridge (410) Hurlock (410) Church Creek (410) Secretary (410) East New Market (410) Vienna (410)

28 Dorchester County 2 of 2 Eldorado (410) Phone Numbers of: Clerk of the Circuit Court (410) Recording/Land Records (410) Treasurer's s Office (410) Real Property Taxes: Assessment Office (410) Sanitary Commission (410) (for properties lying within special Sanitary Districts) NOTE: If property lies within a municipality, check for public water/sewer charges. If property lies outside but adjacent to City of Cambridge, it may receive water from the City of Cambridge. DORCHESTER COUNTY, MARYLAND

29 Frederick County Page 1 of 2 version FREDERICK COUNTY, MARYLAND County Seat: Website: Mailing Address: Frederick Court House 100 West Patrick Street Frederick, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: NONE Recording fees and State Transfer Tax are payable to the "Clerk of the Circuit Court" Recordation tax is payable to "Treasurer of Frederick County" Special Requirements: a. Recording Intake Sheet b. If property is in the City of Frederick, Deeds must also be transferred through City Hall. Tax Information (City Taxes are included din the County Tax Bill) [email protected] Water Readings c. Current Tax Status Report ($20.00 per account eff ). d. If propety is in the county and serviced by public water and sewer, deed must be submitted to the Division of Utilities and Solid Waste Managemnet of Frederick Co., MD (DUSWM) prior to submission to the Office of County Treasurer. All deeds presented for transfer must have a completed DUSWM form regardless of location of property. You may fax the request and if the property is not on County water and sewer, it will save a trip to DUSWM prior to recording. e. All deeds, deeds of trust, mortgages (instruments with consideration) must be left with the Treasurer's Office for review and approval.

30 Frederick County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court (301) Recording / Land Records Land Records (301) Treasurer's Office (301) Automated Information (301) Tax Information (online) Assessment Office (301) / Fax: (301) Assessment/Agricultural Information Water Bills (County) Fax Request Only See appendix for request form (301) (No Verbal Given) (301) may take up to 10 days Water Bills (DUSWM County) (301) or 3476 Fax: (301) NOTE: if property is in a town, check with town officials for tax and water bill. Go to: for forms: Click on "Property Transfer Request" Print out form and complete Scan the completed form and to DUSWMW&[email protected] FREDERICK COUNTY, MARYLAND

31 Garrett County Page 1 of 1 version GARRETT COUNTY, MARYLAND County Seat: Website: Oakland Mailing Address: Court House P.O. Box 447' 203 South Fourth Street, Room 209 Oakland, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ per M calculate at 1% of the total consideration. NOTE: The 1st $ 50,000 is exempt All recording fees are payable to the "Clerk of the Circuit Court" Special Requirements: a. Recording Intake Sheet Phone Numbers of: Clerk of the Circuit Court (301) Recording / Land Records (301) / 1938 Treasurer's Office (301) Assessment Office (301) Assessment/Agricultural Information County Sanitary District (301) (public water/sewer) Oakland (Town Taxes) (301)

32 Harford County Page 1 of 2 version HARFORD COUNTY, MARYLAND County Seat: Website: 3rd Circuit Court: Mailing Address: Bel Air Court House 20 West Courtland Street Bel Air, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 6.60 per M increases in Multiples of $ $ 3.3 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ per M calculate at 1% of the total consideration. The 1st $ 50,000 is exempt for owner occupied principal residence (must present affidavit signed by the grantee) Recording fees, State Transfer and Recordation Taxes are payable to the "Clerk of the Circuit Court" County Transfer Tax is payable to "Harford County, Maryland" Special lrequirements: a. Lien/Tax Certificate Required ($50.00 b. Recording Intake Sheet c. Copy of Deed d. HUD-1 for properties in the towns of Aberdeen, Bel Air, and Havre de Grace. Deeds must be stamped by the town office and subject to payment of town taxes 1. Lien release administrative fee ($12.00 eff. 11/16/04) for Town of Bel Air 2. Deed stamp fee $ Aberdeen 3. Havre de Grace $20.00 fee included in the final water billing

33 Harford County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court (410) / (410) Recording / Land Records (410) Treasurer's Office (410) Tax information online: Assessment Office (410) Assessment Office (fax) (410) (No information by phone. Assessment Office will accept fax request and will call with tax information or mail information.) Agricultural Assessment Information (No information by phone) (Agricultural Tax Request form must be submitted) Water Bills: Aberdeen (410) Bel Air (410) Harford County (410) Havre de Grace (410) NOTE: Harford County bills are issued quarterly. Meter readings are only available at the end of each quarter. Need to check for open bills. Final water bills needed for property transfers in Bel Air, Aberdeen and Havre de Grace HARFORD COUNTY, MARYLAND

34 Howard County Page 1 of 1 version HOWARD COUNTY, MARYLAND County Seat: Website: 5th Circuit Court: Mailing Address: Ellicott City The Thomas Dorsey Building 9250 Bendix Road Columbia, MD Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 5.00 per M increases in Multiples of $ $ 2.50 State Transfer Tax: $ 5.00 perm calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ per M calculate at 1% of the total consideration. Recording fees, State Transfer Tax and County Transfer Tax are payable to the "Clerk of the Circuit Court" Recordation Tax is payable to "Howard County Director of Finance" (eff ) Howard County Forms: Special Requirements: a. Lien /Tax Certificat Required ($35.00) eff b. Recording Intake Sheet c. Copy of HUD1 is required for all transfers eff Phone Numbers of: Clerk of the Circuit Court (410) Recording / Land Records (410) Chief Recording Clerk "Drew" (410) Treasurer's Office (410) Recordation Tax desk (410) Leslie (410) Automated Tax No. (need account no.) (410) Tax Information (Online) Assessment Office (410) Assessment/Agricultural Information (Tues. & Thurs. 3:00 4:00 pm ONLY) Water Bills (410) Columbia Park & Rec. Assoc. (CPRA) (410) Automated number (410) HOWARD COUNTY, MARYLAND

35 Kent County Page 1 of 2 version KENT COUNTY, MARYLAND County Seat: Website: 2nd Circuit Court: Mailing Address: Chestertown com/gov Court House 103 North Cross Street Chestertown, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 6.50 per M increases in Multiples of $ $ 3.30 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ 5.00 per M calculate at.5% of the total consideration. All recording fees are payable to the "Clerk of the Circuit Court" Special Requirements: a. If property lies within the following municipalities, Deeds must be stamped by the town treasurer first: Betterton, Chestertown, Gl Galena, Millington, Rock khll Hall b. Recording Intake Sheet

36 Kent County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court (410) Recording / Land Records (410) Treasurer's Office (410) Assessment Office (410) Assessment/Agricultural Information Water Bills: Betterton (410) Chestertown (410) Galena (410) Millington (410) Rock Hall (410) / 7610 Worton (410) KENT COUNTY, MARYLAND

37 Montgomery County Page 1 of 3 version MONTGOMERY COUNTY, MARYLAND County Seat: Website: 6th Circuit Court: Mailing Address: Rockville gov Montgomery County Judicial Center 50 Maryland Avenue Rockville, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 6.90 per M increases in Multiples of $ $ 3.45 up to $ 500,000; $ per M increases in Multiples of $ $ 5.00 in excess of $500,000 1st $ 50,000 is exempt on Deeds for purchasers' principal residence. Must have affidavit affixed to deed. See appendix for form. State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ per M calculate at 1% of the total consideration. NOTE: NOTE: NOTE: NOTE: Improved Residential, if consideration is under $ 40,000 the transfer tax is.25%; $ 40,000 but less than $ 70, the tax is.5% There is a County Agricultural Transfer Tax of 6%, County Rezoning Tax of 6%, and Condominium/Cooperative Conversion Transfer Tax of 4%. 99 year lease with perpetual renewal is subject to County Transfer Tax. Commercial leasehold-purchase of the fee simple estate - must exhibit a copy of the lease. Any unexpired term may add additional consideration for the purpose of County Transfer Tax.

38 Montgomery County Page 2 of 3 NOTE: NOTE: On unimproved lot transfer must have affidavit that transfer is not subject to a construction contract with Grantor or related entities if yes, may be subject to County transfer tax on lot purchase amount plus construction amount. On No Consideration Deeds the transaction will be deemed taxable (full cash value) unless the deed is accompanied by one the following affidavits: a) if no deed of trust/mortgage This property is free and clear of all liens, mortgages, and deeds of trust. No grantor or grantee is assuming liability for debt or being relieved of liability for debt in this transaction. b) with deed of trust/mortgage (name) has made all mortgage payments and will continue to make all mortgage payments in the future. No grantor or grantee is assuming liability for debt or being relieved of liability for debt in this transaction. Recording fees and State Transfer Tax are payable to the "Clerk of the Circuit Court" County Transfer and Recordation Taxes are payable to "Montgomery County, MD" Special Requirements: a. Recording Intake Sheet b. Copy of the HUD-1 c. Copy of the Contract and any other documentation to support consideration; If you are transferring a deed in lieu of foreclosure; a foreclosure deed; a three party deed or a deed which is slightly out of the ordinary, it is highly suggested that if you do not routinely record in Montgomery County that you contact the Revenue Office ( ) to ascertain the requirements of the day. Contact the Assessment Office to ascertain the "full cash value" of the property to be transferred. If new consideration is less, you must present the HUD-1 and Contract of Sale. Assessment Phone No d. Deeds, Deeds of Trust, Mortgages, Releases, Easements, Rights of Way, etc. (documents recorded in the Land Records) must contain the following information: i. Parcel I.D. number (NOTE: This is the tax acct. no.) ii. Addresses of Grantor and Grantee iii. Title Insurer e. Tax/Lien Certificate (not required but an excellent idea) ($3.00) Will usually indicate if property is farm assessed or if property has been re-zoned. Will include all town taxes except for the following towns: Poolesville, Laytonsville, Glen Echo, Washington Grove, Takoma Park NOTE: If property is located in an incorporated town, special improvement assessment will not appear on the Tax/Lien Certificate, you must contact the town to check for special assessments.

39 Montgomery County Page 3 of 3 f. Takoma Park wastewater management fee due annually (not include in real property tax bill). Contact City of Takoma Park Finance office ( ) to confirm status of payment. Payable in advance for period March 1, thru last day of February. NOTE: Must specifically inquire. g. Indemnity Deeds of Trust must contain the Affidavit for Indemnity Deed of Trust to present to the Montgomery County Transfer Office. (see Appendix for additional information) h. Deeds out of foreclosing trustees: The Transfer office will want to be furnished 1. HUD-1 or signed statement that the note holder is the purchaser and there is no HUD-1 2. Affidavit of Deficiency as to whether any deficiency is being pursued or waived 3. Statement of Debt Phone Numbers of: Clerk of the Circuit Court (240) Recording (240) Land Records (Room 212) (240) Treasurer's Office (automated number) (240) (if you require a live voice follow the prompts) Tax Information (Online) gov/apps/tax/index asp General Information (240) Division of Revenue (Deed transfer) (240) Transfer Office (Assessments) (240) Assessment Office (240) Assessment/Agricultural Information Water Bills: County (W.S.S.C.) (301) Poolesville (301) Rockville (240) MONTGOMERY COUNTY, MARYLAND

40 Prince George's County Page 1 of 2 version PRINCE GEORGE'S COUNTY, MARYLAND County Seat: Website: 7th Circuit Court: Mailing Address: Upper Marlboro Court House Main Street Upper Marlboro, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 5.50 per M increases in Multiples of $ $ 2.75 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ per M calculate at 1.4% of the total consideration. NOTE: Tax is applicable to Deeds of Trust and Mortgages which are not purchase money. Recording fees and State Transfer Tax are payable to the "Clerk of the Circuit Court". County Transfer and Recordation Taxes are payable to "Prince George's County, Maryland".

41 Prince George's County Page 2 of 2 Special Requirements: a. Recording Intake Sheet (black ink or typed) b. Deeds must contain the following information: i. Election District in which the property is situated ii. Name and Address of the Grantor and Grantee (NOTE: THIS MUST APPEAR ON THE FIRST PAGE OF THE DEED) c. All refinances are required to submit a copy of the previously recorded document being refinanced. The copy must include borrower's name, amount of loan, legal description of property and Prince George's County taxation stamps. (Effective April 1, 2006) d. On all refinance settlements or new load transactions, a Prince George's County Finance Affidavit is required. (New form effective 01/06 or later) See website for form: g g "Online Services" >"F" > "Forms" Scroll down to "Finance Affidavit." e. On all refinance deeds of trust/mortgages of principal resident, the assessment information on the SDAT website for the property must state that the property is the principal residence of the borrower. To access this page go to and click on the sub-site for Prince Georges County. If not, full recordaion tax must be paid in order to record. Phone Numbers of: Clerk of the Circuit Court (301) Recording/Land Records Treasurer's Office (301) Automated Tax No. (Need acct. no.) (301) Tax Information (Online) Assessment Office Assessment/Agricultural Information (301) (1:00 4:30 pm ONLY) Transfer Office (301) Water Bills (W.S.S.C) (301) City of Takoma Park, Finance Office (301) PRINCE GEORGE'S COUNTY, MARYLAND

42 Queen Anne's County Page 1 of 2 version QUEEN ANNE'S COUNTY, MARYLAND County Seat: Website: 2nd Circuit Court: Mailing Address: Centreville Court House 100 Court House Square Centreville, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 9.90 per M increases in Multiples of $ $ 4.95 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: The same exemption for First Time Homebuyers is applicable as the State Transfer Tax (See Page 2) All recording fees are payable to the "Clerk of the Circuit Court" Special Requirements: a. If property is located within the following municipalities, Deed must be transferred through the City/Town: Hall Barclay, Centreville, Church Hill, Millington, Queenstown, Sudlersville b. Record Intake Sheet

43 Queen Anne's County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court (410) Recording / Land Records Treasurer's Office (410) Public Works (410) Assessment Office (410) Assessment/Agricultural Information County Water/Sewer (410) Town Taxes and Water Bills Barclay (410) Millington (410) Centreville (410) /2998 Queenstown (410) Church Hill (410) Sudlersville (410) QUEEN ANNE'S COUNTY, MARYLAND

44 St. Mary's County Page 1 of 1 version ST. MARY'S COUNTY, MARYLAND County Seat: Website: Mailing Address: Leonardtown marys.md.us Court House Courthouse Drive P.O. Box 676 Leonardtown, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 8.00 per M increases in Multiples of $ $ 4.00 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ per M calculate at 1% of the total consideration. NOTE: The 1st $ 30,000 is exempt for owner occupied principal residence (must present affidavit) All recording fees are payable to the "Clerk of the Circuit Court" Special Requirements: a. Recording Intake Sheet Phone Numbers of: Clerk of the Circuit Court (301) or (301) #1 Recording/Land Records (301) #1 then # 8 Treasurer's Offfice (301) / (301) Assessment Office (301) Assessment/Agricultural Information Water/Sewer Bills: County (Metropolitan Commission) (301) Leonardtown (301) ST. MARY'S COUNTY, MARYLAND

45 Somerset County Page 1 of 1 version SOMERSET COUNTY, MARYLAND County Seat: Website: Mailing Address: Princess Anne Court House P.O. Box Prince William Street Princess Anne, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal i residence, no page restrictions titi $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 6.60 per M increases in Multiples of $ $ 3.30 State Transfer Tax: $ per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: NONE All recording fees are payable to the "Clerk of the Circuit Court" Special Requirements: a. Recording Intake Sheet b. Election District of property must appear in Deed c. If property lies within the following municipalities, Deeds must be tranferred through the City/Town Hall. Crisfield (410) Princess Anne (410) Phone Numbers of: Clerk of the Circuit Court (410) Recording/Land Records Treasurer's Offfice (410) Assessment Office (410) Assessment/Agricultural Information Water/Sewer Bills: County Sanitary Commission (410) SOMERSET COUNTY, MARYLAND

46 Talbot County Page 1 of 2 version TALBOT COUNTY, MARYLAND County Seat: Website: 2nd Circuit Court: Mailing Address: Easton Court House 11 North Washington Street Easton, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ per M increases in Multiples of $ $ 6.00 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ per M calculate at 1% of the total consideration. NOTE: The 1st $ 50,000 is exempt for owner occupied principal residence (must present affidavit) All recording fees are payable to the "Clerk of the Circuit Court - Talbot County" Special lrequirements: a. Recording Intake Sheet Phone Numbers of: Clerk of the Circuit Court (410) / (800) Recording / Land Records Option 3 Treasurer's Office (410) Assessment Office (410) Assessment/Agricultural Information

47 Talbot County Page 2 of 2 Sanitary District (410) nd & 5th Election Districts Easton Town Taxes (410) Easton Utilities Commission Water, Sewer (electric and gas) (410) /Fax: (410) Note: Under the Town Charter all moneys due and owing for services delivered by Easton Utilities Commission shall be and constitute a lien on the real property. Non payment is subject to tax sale. Town of Trappe (410) TALBOT COUNTY, MARYLAND

48 Washington County Page 1 of 2 version WASHINGTON COUNTY, MARYLAND County Seat: Website: 4th Circuit Court: Mailing Address: Hagerstown md.netwashco Court House 24 Summit Avenue (21740) P.O. Box 229 Hagerstown, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 7.60 per M increases in Multiples of $ $ 3.80 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ 5.00 per M calculate at.5% of the total consideration. NOTE:.25% payable by seller if buyer is a "first time Washington County home buyer.", i.e. buyer never owned residence in Washington County, has been resident in Washington County continuously for past 12 months, and purchase price is less than $115,000.00). 1st $50,000 of consideration exempt on all transactions Agricultural Tax $ per M calculate at 2% of total consideration All recording fees are payable to the "Clerk of the Circuit Courty" Special Requirements: a. Recording Intake Sheet Phone Numbers of: Clerk of the Circuit Court (301) ext 61 or 65 Recording / Land Records (301) (land records room) Recording Desk (301)

49 Washington County Page 2 of 2 Treasurer's Office (240) Fax (240) Tax Information (online): md.net/treasurer/retax/retax_search1.aspx Assessment Office (301) /Fax:(301) Assessment/Agricultural Information Water Bills: County Water/Sewer (301) / (800) Hagerstown Water/Sewer (301) (301) Fax Town Taxes should be checked if property is located within the City/town boundaries Hagerstown Taxes Boonsboro Clear Springs Funkstown Hancock Keedysville Sharpsburg Smithsburg Williamsport WASHINGTON COUNTY, MARYLAND

50 Wicomico County Page 1 of 2 version WICOMICO COUNTY, MARYLAND County Seat: Website: 1st Circuit Court: Mailing Address: Salisbury org Court House 101 North Division Street, Room 105 P.O. Box 198 Salisbury, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 7.00 per M increases in Multiples of $ $ 3.50 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: NONE All recording fees are payable to the "Clerk of the Circuit Court" Special Requirements: a. Recording Intake Sheet b. If property lies within the following municipalities, i Deed must be processed through h City/Town Hall: Delmar, Fruitland, Hebron, Mardella, Pittsville, Salisbury, Sharptown, Willards c. On the front page of each recording state the name and address of the party to whom the recorded document is to be returned d. Property Affidavit required if property is located in the City of Salisbury, affidavit must be of the latest date (7/9/09) as shown on the City Website: Click on: Departments scroll down and click on Neighborhood Services and Code Compliance ; scroll down to Forms and under forms, scroll down to Salisbury Property Affidavit.

51 Wicomico County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court (410) ext. 203 Recording/Land Records (410) ext. 219 or 303 Treasurer's Office (410) / (410) Assessment Office (410) Assessment/Agricultural Information Municipal Tax and Water Bills: Delmar (410) ext. 207 Fruitland Present Deed to Town Hall (410) Town Taxes and Liens (410) Hebron Present Deed to Steve Cox (410) Town Taxes and Liens (410) Mardela Present Deed to Bob Benson (410) Town Taxes and Liens (410) (Pat Hooper) (410) Pittsville Present Deed to Paul Wilbur (410) Town Taxes and Liens (410) Salisbury Taxes (410) Water (410) Sharptown (410) Willards Present Deed to Town Hall (410) Town Taxes and Liens (410) Need to call 2 days in advance of presenting deed. In some towns, the office of treasurer is a part time office and verification that taxes and liens are paid must be forwarded to the Party stamping deed prior to presentment. WICOMICO COUNTY, MARYLAND

52 Worcester County Page 1 of 2 version WORCESTER COUNTY, MARYLAND County Seat: Website: Mailing Address: Snow Hill worcester Court House P.O. Box 40 One W. Market Street Snow Hill, Maryland Fees/Taxes: Recording Cost: $ * 9 pages or less NOTE: If principal residence, no page restrictions $ * 10 pages or more $ * Releases 9 pages or less $ Surcharge on all recorded documents in the Land Records Recordation Tax: $ 6.60 per M increases in Multiples of $ $ 3.30 State Transfer Tax: $ 5.00 per M calculate at.5% of total consideration NOTE: See pages 2 and 4 for First Time Homebuyer exemption County Transfer Tax: $ 5.00 per M calculate at.5% of the total consideration. NOTE: The 1st $50,000 is exempt for owner occupied principal residence (must present affidavit) Recording fees, State Transfer Tax and Recordation Tax are payable to the "Clerk of the Circuit Court" County TransferTax is payable to "Worcester County" Special Requirements: a. Recording Intake Sheet b. If property lies within the following municipalities, Deed must process through City/Town Hall: Berlin, Ocean City, Pocomoke City, Snow Hill

53 Worcester County Page 2 of 2 Phone Numbers of: Clerk of the Circuit Court (410) Recording/Land Records Treasurer's Office (410) / fax Assessment Office (410) Assessment/Agricultural Information Municipal Tax and Water Bills: Berlin (410) Ocean City (410) Pocomocke City (410) Snow Hill (410) Water/Sewer (410) Newark, West Ocean City, Ocean Pines (10th Election District (410) WORCESTER COUNTY, MARYLAND

54 APPENDIX FORMS

55 Appendix Index Form Page Maryland Intake Sheet appx 1a & b First Time Homebuyer s Affidavit appx 2 First Time Homebuyer s Affidavit with Co-Maker appx 3 Owner/Occupancy Affidavit appx 4 (Pursuant to Section Tax Property Article) Refinance Language for Principal residence appx 5 (except Frederick and Prince Georges Counties) Refinance affidavit for Principal residence by attorney in fact appx 6 Refinance affidavit for FREDERICK COUNTY appx 7a, b, & c Refinance affidavit for PRINCE GEORGE S COUNTY appx 8 Affidavit for Exemptions of Taxes on Modification P.G. COUNTY Maryland Domestic Partners Affidavit (with instructions) Montgomery County s Domestic Partners Affidavit appx 8a appx 9a, & b appx 10a & b Prince George s County s Domestic Partners Affidavit appx 11 Salisbury Property Affidavit appx 12a,b,c & d Annapolis/ Real Property Transfer form appx 13 Carroll County Tax Certification appx 14 Carroll County Municipalities Lien Release appx 15 Frederick County Property Transfer Request (water & sewer) appx (f) Tax Property Affidavit (Partial Debt Payment of Recordation Tax Balti. City, Howard & Montg Counties IDOT affidavit appx 17 a, b,& c appx 18 a, b, c & d Balti., Harford, Howard & Montg Counties Recording Tips and Preferred words of art for Deed and Deeds of Trust Balti.City, Howard and Montg Counties appx 19 a, b, & c

56 Additional internet sites of interest: Anne Arundel County (Lien Certificate form) Baltimore County (lien certificate form) Charles County ( Tax Certificate form) Howard County (forms) Prince George s County (forms)

57 APPENDIX 1 State of Maryland Land Instrument Intake Sheet Forms & Instructions The links below take you to "Fillable" PDF forms. Instructions Land Intake Sheet Addendum

58 Certification of First-Time Homebuyer-Owner/Occupant: The undersigned state under penalties of perjury that the contents of this affidavit are true to the best of his/her/their knowledge, information and belief: 1. that each is a FIRST-TIME HOMEBUYER as defined under Section of the Tax Property Volume of the Maryland Annotated Code* of the property located at, being residentially improved real property, and being more particularly described as, County, Maryland: and * FIRST-TIME HOMEBUYER is defined as "an individual who has never owned in the State (of Maryland) residential real property that has been the individual's principal residence" 2. that the undersigned will occupy the herein described property as his/her/their principal residence ; and 3. that this statement, if executed by an attorney in fact, the attorney in fact does hereby certify that he/she has made a diligent inquiry with respect to the fact herein and it is true to the best of his/her knowledge, information and belief. This affidavit is being executed in order to qualify for and obtain a partial exemption from the applicable Maryland State Transfer Tax of an amount equivalent of.25 of 1% of the consideration stated on the attached Deed for real property described above, pursuant to the aforesaid Statute. NOTE: All Grantees must sign. (SEAL) (SEAL) SUBSCRIBED AND SWORN to before me, a Notary in and for the State of County of this day of, 20. Notary Public My Commission Expires: appx 2

59 Certification of First-Time Homebuyer - Co-maker/Guarantor The undersigned state under penalties of perjury that the contents of this affidavit are true to the best of his/her/their knowledge, information and belief: 1. That he/she/they is/are a Co-Maker/Guarantor of a Purchase Money Instrument required to be vested with title to the property together with, each being a FIRST-TIME HOMEBUYER as defined under Section of the Tax Property Volume of the Maryland Annotated Code*, located at, being residentially improved real property, and being more particularly described as, County, Maryland: and * FIRST-TIME HOMEBUYER is defined as "an individual who has never owned in the State (of Maryland) residential real property that has been the individual's principal residence" 2. That the undersigned Co-maker/Guarantor will not occupy the herein described property as his/her/their principal residence. 3. That this statement, if executed by an attorney in fact, the attorney in fact does hereby certify that he/she has made a diligent inquiry with respect to the fact herein and it is true to the best of his/her knowledge, information and belief. This affidavit is being executed in order to qualify for and obtain a partial exemption from the applicable Maryland State Transfer Tax of an amount equivalent of.25 of 1% of the consideration stated on the attached Deed for real property described above, pursuant to the aforesaid Statute. NOTE: All Co-maker/Guarantor Grantees must sign. (SEAL) (SEAL) SUBSCRIBED AND SWORN to before me, a Notary in and for the State of County of this day of, 20. Notary Public My Commission Expires: appx. 3

60 Owner/Occupant Affidavit: Pursuant to Section Tax Property Article The undersigned state under penalties of perjury that the contents of this affidavit are true to the best of his/her/their knowledge, information and belief: 1. that the undersign is/are the purchaser(s) of the property located at, being residentially improved real property, and being more particularly described as County, Maryland: and 2. that the undersigned will occupy the herein described property as his/her/their principal residence by actually occupying the residence for at least 7 months of a 12 month period.; and This affidavit is being executed in order to qualify for and obtain a partial exemption from the applicable County Transfer Tax pursuant to Section of the Tax Property Article. NOTE: All Grantees must sign. (SEAL) (SEAL) SUBSCRIBED AND SWORN to before me, a Notary in and for the State of County of this day of, 20. My Commission Expires: Notary Public Note: This must be signed by the borrower and not by an attorney in fact. appx. 4

61 Refinance Language Principal Residence All Maryland Counties Except Prince Georges and Frederick Counties. This language or similar verbiage must appear as a recital in the body of the Deed of Trust or Mortgage or in the acknowledge of said instrument or an affidavit submitted with the mortgage. The undersigned hereby certify that they are the original mortgagors or agent of the original mortgagors and that the amount secured by this deed of trust, mortgage or indemnity deed of trust has been borrowed for the purpose of refinancing a deed of trust, mortgage, or indemnity deed of trust recorded among the land records of County/City in Liber Folio, and that the principal balance due under the existing deed of trust, mortgage, or indemnity deed of trust as of this date is. Borrower Borrower Note: This must be signed by the borrower and not by an attorney in fact. Affidavit by Attorney in fact, see Appendix page 6. For Refinance appx. 5

62 Affidavit of Original Mortgagor(s) made by Agent (Attorney-in-Fact): AFFIDAVIT MADE PURSUANT TO (G)(3) OF THE TAX PROPERTY ARTICLE OF THE ANNOTATED CODE OF MARYLAND. ORIGINAL MORTGAGOR(S) The undersigned, being the Agent of the Original Mortgagor(s) referenced above makes oath, in due for of law and under penalties of perjury, that the following is true to the best of my knowledge, information, and belief and is based upon a diligent inquiry made by me with respect to the facts set forth in this statement, in accordance with Sections (g)(3) of the Tax-Property Article of the Annotated Code of Maryland, as follows: (1) That I am the agent of the original mortgagor(s) referenced above of the mortgage, deed of trust of indemnity deed of trust in Liber, folio among the Land Records of County, and (2) That the mortgaged property is the property of the original mortgagor(s), referenced above, (3) That the amount of unpaid principal of the original mortgage/deed of trust/indemnity deed of trust being refinanced is $ Dated this day of, 20. Attorney in fact for(fill in the name of the Mortgagor) Attorney in fact for(fill in the name of the Mortgagor) State of Maryland, County of : I HEREBY CERTIFY THAT on this day of, 20, before me, the subscriber, a Notary Public of the State of in and for the County or City (as case may be) of personally appeared, Attorney in fact for known to me (or satisfactorily proven) to be the person described in the foregoing instrument, and made oath in the due form of law and under penalties of perjury, that the matters and facts set forth herein, and that such Attorney-in-fact executed this Affidavit for the purposes contained herein and in the capacity herein stated. As witness, my hand and notarial seal. My commission Expires Notary Public appx.6

63 Frederick County Government Finance Division Treasury Department 30 North Market Street Frederick, Maryland Phone: Fax: REFINANCE AFFIDAVIT In connection with the foregoing mortgage or deed of trust (the Refinancing Mortgage ) securing a loan in the original principal amount of $ (the Refinancing Loan ), the undersigned each declare and affirm, under penalties of perjury, that, as of the date on which the Refinancing Mortgage was executed: A. Until paid off from proceeds of the Refinancing Loan, the Mortgaged Property was encumbered by the following mortgages and/or deeds of trust (collectively, the Existing Mortgages ): (1) Mortgage / Deed of Trust in the original principal amount of $ and recorded in the Land Records of Frederick County, Maryland, at Book (Liber), Page (Folio) ( Existing Mortgage 1 ) (2) Mortgage / Deed of Trust in the original principal amount of $ and recorded in the Land Records of Frederick County, Maryland, at Book (Liber), Page (Folio) ( Existing Mortgage 2 ) B. The undersigned was / were the original mortgagor(s) as defined in the Annotated Code of Maryland, Tax-Property Article, with respect to Existing Mortgage 1, because Existing Mortgage 1 was: (INITIAL ONE) given by each of the undersigned as the original mortgagor hereunder OR assumed by each of the undersigned when the Mortgaged Property was acquired and, upon recording of the deed of the Mortgaged Property, recordation tax was paid on the principal amount of debt assumed as part of the consideration payable for such deed.

64 Frederick County Government Finance Division Treasury Department 30 North Market Street Frederick, Maryland Phone: Fax: C. The undersigned was / were the original mortgagor(s) as defined in the Annotated Code of Maryland, Tax-Property Article, with respect to Existing Mortgage 2, because Existing Mortgage 2 was: (INITIAL ONE) given by each of the undersigned as the original mortgagor hereunder OR assumed by each of the undersigned when the Mortgaged Property was acquired and, upon recording of the deed of the Mortgaged Property, recordation tax was paid on the principal amount of debt assumed as part of the consideration payable for such deed. D. The amount of unpaid principal secured by the Existing Mortgages that was refinanced from proceeds of the Refinancing Loan is $, consisting of: $ that was secured by Existing Mortgage 1 $ that was secured by Existing Mortgage 2 If an authorized agent of an original mortgagor makes this Refinance Affidavit, all statements herein are based on a diligent inquiry having been made by the authorized agent with respect to all facts set forth in this Refinance Affidavit. The undersigned hereby solemnly affirm(s), under the penalties of perjury and upon personal knowledge, that the contents of the foregoing Refinance Affidavit are true. Print Name: Print Name: Sworn to before me this day of 20 My Commission Expires: Notary Public

65 Prince George s County Office of Finance, Treasury Division County Transfer Tax 1.4% Finance Affidavit State Recordation Tax 5.50 per PROPERTY TAX ID # (REQUIRED) (Rounded up to next ) DO YOU OWN ANY OTHER PROPERTIES? Y / N (PLEASE CIRCLE ONE) I/WE CERTIFY, under the penalties of perjury, that the following are accurate responses regarding the financing we are offering for record on this date in accordance with Tax Property Article and County Code (A) REQUIRED INFORMATION: The following information refers ONLY to the loan(s) being REFINANCED or MODIFIED. LIBER/FOLIO(S) ORIGINAL LOAN AMOUNT(S) UNPAID PRINCIPAL BALANCE(S) (no interest or 1) penalty to be 2) added) A. STATE RECORDATION TAX PRINCIPAL RESIDENCE The REQUIRED INFORMATION above MUST be completed when using this clause. Borrower initials here only if ALL qualifications listed below apply: a. This is a refinance (Paying off an existing loan) of your principal residence. b. You are the original mortgagor or assumed the debt from the original mortgagor. (For tax purposes) Recordation tax based on difference between new loan amount and the unpaid principal balance of the loan(s) being refinanced. (NOTE: B-1 or B-2 MUST be initialed) B. COUNTY TRANSFER TAX PRINCIPAL RESIDENCE (ONLY INITIAL ONE B CLAUSE) The REQUIRED INFORMATION above MUST be completed if refinancing (Paying off) or modifying amending) existing loan OR B1. Borrower initials here only if ALL qualifications listed below apply: a. This is a (1) new loan (NOT Paying off an existing loan) (2) Modification (amending an existing loan) or a (3) refinance (Paying off an existing loan) on your principal residence. b. You had a purchase money trust/mortgage (Borrowed money to purchase property). c. The purchase money trust/mortgage has been on record for more than 12 months. Exempt from County Transfer Tax. (NOTE: If refinancing, A MUST be initialed) REQUIRED: You must submit a recorded copy of the deed(s) of trust being refinanced. The REQUIRED INFORMATION above MUST be completed if using this clause. B2. Borrower initials here only if ALL qualifications listed below apply: a. This is a refinance (Paying off existing loan) of your principal residence. and b. You did NOT have a purchase money trust/mortgage or purchase money was recorded less than 12 months ago. County Transfer Tax on the difference between the new loan amt. and the original amt. of the loan(s) being refinanced. REQUIRED: You must submit a recorded copy of the deed(s) of trust being refinanced. (NOTE: A MUST be initialed) C. COUNTY TRANSFER TAX NON PRINCIPAL RESIDENCE/COMMERCIAL PROPERTY The REQUIRED INFORMATION above MUST be completed if using this clause. Borrower initials here only if ALL qualifications listed below apply: a. This is a refinance (Paying off existing loan)or modification of a property that is NOT your principal residence. b. You are the original mortgagor or assumed the debt from the original mortgagor. (For tax purposes) County Transfer Tax on the difference between the new loan amt. and the original amt. of the loan(s) being refinanced. Recordation tax based on difference between new loan amount and the unpaid principal balance of the loan(s) being refinanced. REQUIRED: You must submit a recorded copy of the deed(s) of trust being refinanced/modified. **TO QUALIFY FOR REFINANCE EXEMPTIONS IT MUST BE SAME BORROWERS AND SAME PROPERTY** I/WE understand that if I/We fail to truthfully answer or provide information to avoid collection of County Transfer and State Recordation Tax, I/We may be found guilty of a misdemeanor and, on conviction, may be subject to a fine not exceeding $5, or imprisonment not exceeding (18) months or both; and I/We authorize Prince George s County to take the appropriate steps necessary to confirm and verify the information made on this affidavit. By signing this form, I/WE are affirming under penalties of perjury that the borrower(s) do not claim any other property as their principal residence. Signature of Borrower Signature of Borrower In the State of, at the County/City of I HEREBY CERTIFY, on this day of, 20, before me, the subscriber, a Notary Public, in and for said State and County/City, personally appeared,, known to me to be, (or satisfactorily proven) to be the person(s) whose name(s) is/are subscribed to the within affidavit, and acknowledged that he/she/they executed that same for the purposes therein contained, and further acknowledge the information therein is correct, and in my presence signed and sealed the same.. My Commission Expires: / / Notary Public Signature PGC TREAS Form #001 NOTE: IT IS ILLEGAL TO NOTARIZE A FORGED SIGNATURE Rev 07/2013 (This form may be copied but not altered in any way) Alterations that affect taxation of the document will not be accepted.

66 AFFIDAVIT FOR EXEMPTION OF TAXES ON MODIFICATION MODIFICATION OF A DEED OF TRUST COUNTY TRANSFER TAX COUNTY TRANSFER TAX RATE OF 1.4% IS CALCULATED ON THE DIFFERENCE BETWEEN THE NEW MODIFIED LOAN AMOUNT AND THE ORIGINAL AMOUNT NEW PRINCIPAL BALANCE ORIGINAL PRINCIPAL BALANCE AMOUNT TAXED AT 1.4% MODIFICATION OF A DEED OF TRUST STATE RECORDATION TAX STATE RECORDATION TAX RATE OF 2.75 PER CALCULATED ON THE DIFFERENCE BETWEEN THE NEW MODIFIED LOAN AMOUNT AND THE UNPAID PRINCIPAL BALANCE NEW PRINCIPAL BALANCE UNPAID PRINCIPAL BALANCE AMOUNT TAXED AT 2.75 PER MODIFICATION OF A CREDIT LINE DEED OF TRUST COUNTY TRANSFER TAX AND STATE RECORDATION TAX COUNTY TRANSFER TAX OF 1.4% AND STATE RECORDATION TAX RATE OF 2.75 PER CALCULATED ON THE DIFFERENCE BETWEEN THE NEW MODIFIED LOAN AMOUNT AND THE ORIGINAL LOAN AMOUNT NEW PRINCIPAL BALANCE ORIGINAL PRINCIPAL BALANCE AMOUNT TAXED AT 2.75 PER AND 1.4 % NAME AND TITLE NAME AND TITLE State of County of On this day of,, before me, a Notary Public, personally appeared, known to me to be, or satisfactorily proven to be the person(s) whose name(s) is/are subscribed to the within affidavit, and who acknowledged that he/she/they executed that same for the purposes therein contained. My Commission Expires: / / Notary Public Signature PGC TREAS Form #007 NOTE: IT IS ILLEGAL TO NOTARIZE A FORGED SIGNATURE Rev 09/12 (This form may be copied but not altered in any way) Alterations that affect taxation of the document will not be accepted.

67 Maryland State Domestic Partners Affidavit: AFFIDAVIT IN SUPPORT OF CLAIM FOR EXEMPTION FROM RECORDING TAXES PURSUANT TO TAX-PROP (c)(1)(viii) or (d)(1)(ii), (a)(2) or (3) and (b) ( DOMESTIC PARTNERSHIP AFFIDAVIT ) In connection with the foregoing Deed or Assignment (the Deed ), the undersigned declare(s) and affirm(s) under penalties of perjury, that as of the date hereof each of the undersigned is a domestic partner or former domestic partner, as those terms are defined in Tax-Prop (e-1) and (e-5), respectively, and that this Deed is submitted for the purpose of transferring an ownership interest in residential property between domestic partners or former domestic partners. (CHECK THE BOX OR BOXES BELOW AS APPROPRIATE). A. 1. STATE TRANSFER AND RECORDATION TAX [ONE BOX MUST BE CHECKED] That they have established a domestic partnership, as defined in Tax-Prop (e-2); OR That an established domestic partnership has been dissolved. 2. CITY/COUNTY TRANSFER TAX [ONE BOX MUST BE CHECKED] That they have established a domestic partnership, as defined in Tax Prop (e-2); OR That an established domestic partnership has been dissolved and this Deed is a transfer between former domestic partners: (a) in accordance with a property settlement and/or (b) pursuant to the dissolution of the domestic partnership. B. In support of this Affidavit, the undersigned has/have submitted at least two of the following documents evidencing the establishment of a domestic partnership: (i) joint liability of the individuals for a mortgage or other loan or for a lease; (ii) the designation of one of the individuals as the primary beneficiary under a life insurance policy on the life of the other individual or under a retirement plan of the other individual; (iii) the designation of one of the individuals as the primary beneficiary of the will of the other individual; (iv) a durable power of attorney for health care or financial management granted by one of the individuals to the other individual; (v) joint ownership or lease by the individuals of a motor vehicle; (vi) a joint checking account, joint investments, or a joint credit account; (vii) a joint renter s or homeowner s insurance policy; (viii) coverage of one of the individuals under a health insurance policy of the other individual; (ix) joint responsibility for childcare, such as school documents or guardianship documents; or (x) a relationship or cohabitation contract C. As evidence of the dissolution of a domestic partnership, the undersigned has submitted the death certificate for a former domestic partner in lieu of the affidavit. IN ACCORDANCE WITH OF THE TAX-PROPERTY ARTICLE OF THE MARYLAND ANNOTATED CODE, the undersigned hereby solemnly declare(s) and affirm(s) UNDER THE PENALTIES OF PERJURY, that the contents of this Affidavit are true to the best of my/our knowledge, information and belief. Date: Print Name: Date: Print Name: appx. 9a

68 INSTRUCTIONS FOR COMPLETION OF DOMESTIC PARTNERSHIP AFFIDAVIT: A. Under Tax-Prop (e-2), a domestic partnership means a relationship between two individuals who: 1. Are at least 18 years old; 2. Are not related to the other by blood or marriage within 4 degrees of consanguinity under the civil law rule; 3. Are not married or a member of a civil union or domestic partnership with another individual; 4. Agree to be in a relationship of mutual interdependence in which each domestic partner contributes to the maintenance and support of the other domestic partner and the relationship, even if both domestic partners are not required to contribute equally to the relationship; and 5. Share a common residence where both domestic partners live, even if only one of the domestic partners has the right to legal possession of the common residence or one of the domestic partners has an additional residence. B. Under Tax-Prop (e-3), in addition to this affidavit, the following may be accepted as evidence of a domestic partnership (at least two pieces of evidence must be presented): 1. Joint liability of the individuals for a mortgage or other loan or for a lease; 2. The designation of one of the individuals as the primary beneficiary under a life insurance policy on the life of the other individual or under a retirement plan of the other individual; 3. The designation of one of the individuals as the primary beneficiary under the will of the other individual; 4. A durable power of attorney for health care or financial management granted by one of the individuals to the other individual; 5. Joint ownership or lease by the individuals of a motor vehicle; 6. Joint checking account, joint investments or joint credit account; 7. Joint renter s or homeowner s insurance policy; 8. Coverage of one of the individuals under a health insurance policy of the other individual; 9. Joint responsibility for childcare, such as school documents or guardianship documents; or 10. A relationship or cohabitation contract C. Under Tax-Prop (e-4), in lieu of this affidavit, evidence of the dissolution of a domestic partnership may be shown by submission of a death certificate for one of the domestic partners. This affidavit may be executed by the personal representative of a deceased domestic partner. D. Under Tax-Prop , a transaction between domestic partners or former domestic partners is exempt if made pursuant to a property settlement or dissolution of their domestic partnership. appx. 9b

69 Montgomery County, Maryland Affidavit of Domestic Partnership (Transfer to or from a Domestic Partner) The undersigned have applied for an exemption from County Transfer Tax, State Recordation Tax, and State Transfer Tax under Section (c)(VIII), Section (B), and Section (a)(2) or (3) of the Tax- Property Article of the Annotated Code of Maryland. The undersigned affiants do swear or affirm under the penalties of perjury and upon personal knowledge that the following statements are true and correct: 1. The undersigned affiants have established a domestic partnership with each other. 2. We are at least 18 years old. 3. We are not related to one another by blood or marriage within four degrees of consanguinity under the civil law rule. 4. We are not married or a member of a civil union or domestic partnership with another individual. 5. We are in a relationship of mutual interdependence in which each domestic partner contributes to the maintenance and support of the other domestic partner and the relationship. 6. We share a common residence where both domestic partners live. 7. The instrument of writing for which an exemption is claimed is for residential property. 8. Attached to this affidavit is evidence of two of the following to support our claim that we have established a domestic partnership: I. Joint liability of the individuals for a mortgage or other loan or for a lease; II. The designation of one of the individuals as the primary beneficiary under a life insurance policy on the life of the other individual or under a retirement plan of the other individual; III. The designation of one of the individuals as the primary beneficiary of the Will of the other individual; IV. A Durable Power of Attorney for health care or financial management granted by one of the individuals to the other individual; V. Joint ownership or lease by the individuals of a motor vehicle; VI. A joint checking account, joint investments, or a joint credit account; VII. A joint renter s or homeowner s insurance policy; VIII. Coverage of one of the individuals under a health insurance policy of the other individual; IX. Joint responsibility for childcare, such as school documents or guardianship documents; or X. A relationship or cohabitation contract. If this instrument of writing is presented by former domestic partners, initial in the space below to certify the dissolution of the domestic partnership. The undersigned affiants have formerly established a domestic partnership based on the criteria stated above and the domestic partnership has been dissolved. A copy of a death certificate is attached if applicable. appx. 10a

70 State of Maryland County of Montgomery, to wit I hereby certify that on this day of, 200, before me, a Notary Public for the State of Maryland and County stated above, personally appeared and and made oath in due form of law under penalties of perjury that the matters and facts hereinabove set forth are upon their personal knowledge and are true and correct. Form Revised on 06/27/2008 appx. 10b

71 PRINCE GEORGE S COUNTY TREASURY DIVISION DOMESTIC PARTNERSHIP AFFIDAVIT TAX ID NUMBER I/WE CERTIFY, under the penalties of perjury, that the following are accurate responses for exemption in accordance with Tax Property Article (c)(1)(viii) or (d)(1)(ii) (a)(2) or (3) and (b) The undersigned declare(s) and affirm(s) that as of the date hereof each of the undersigned is a domestic partner or former domestic partner as those terms are defined in Tax Prop (e-1) and (e-5), respectively and that this deed is submitted for the purpose of transferring an ownership interest in residential property between domestic partners or former domestic partners. A. STATE RECORDATION TAX (ONE EXEMPTION MUST BE CHECKED) OR We have established a domestic partnership, as defined in Tax Prop (e-2) I/We is/are dissolving an established domestic partnership B. COUNTY TRANSFER TAX (ONE EXEMPTION MUST BE CHECKED) OR We have established a domestic partnership, as defined in Tax Prop (e-2) I/We have/has dissolved a domestic partnership. This deed is between former domestic partners: (a) in accordance with a property settlement agreement and/or (b) pursuant to a dissolution of domestic partnership C. We, the undersigned, have submitted at least two of the following documents evidencing the establishment of a domestic partnership. (AT LEAST TWO ITEMS MUST BE CHECKED) (i) joint liability of the individuals for a mortgage or other loan or for a lease; (ii) designation of one of the individuals as the primary beneficiary under a life insurance policy of the life of the other individual or under a retirement plan of the other individual; (iii) designation of one of the individuals as the primary beneficiary of the will of the other individual; (iv) durable power of attorney for health care or financial management granted by one of the individuals to the other individual; (v) joint ownership or lease by the individuals of a motor vehicle; (vi) joint checking account, joint investments, or a joint credit account; (vii) joint renter s or homeowner s insurance policy; (viii) coverage of one of the individuals under a health insurance policy of the other individual; (ix) joint responsibility for childcare, such as school documents or guardianship documents; or (x) relationship or cohabitation contract D. As evidence of the dissolution of a domestic partnership, the undersigned has submitted the death certificate for a former domestic partner in lieu of the affidavit. (Please Circle) We understand that if We fail to truthfully answer or provide information to avoid collection of County Transfer and State Recordation Tax, We my be found guilty if a misdemeanor and, on conviction, may be subject to a fine not exceeding $ or imprisonment not exceeding (18) months or both; and We authorize Prince George's County to take the appropriate steps necessary to confirm and verify the information made on this affidavit. SIGNATURE SIGNATURE I hereby certify on this day of, 20, before me, a Notary Public in and for the State and County of, personally appeared, known to me to be, (or satisfactorily proven to be) the person(s) whose name is/are subscribed within the affidavit for the purposes contained, and acknowledge the information is therein correct and in my presence signed and sealed the same. My Commission expires: SIGNATURE OF NOTARY PUBLIC Rev 07/08 (This form my be reproduced but not altered in any way) PG Treas form #010

72 SALISBURY PROPERTY AFFIDAVIT (TO BE FILED WITH SALISBURY INTERNAL SERVICES OFFICE PRIOR TO DEED STAMPING) STATE OF, COUNTY OF TO WIT: I HEREBY CERTIFY, that on this day of,, before, me, the subscriber, a Notary Public for the state and county aforesaid, personally appeared who made oath in due form of law as follows: 1. I am competent to be a witness in a judicial proceeding, am over 18 years of age and have personal knowledge of the facts asserted herein. 2. I am owner of the property located at Salisbury, Maryland (hereinafter referred to as Property ). 3. I understand that City of Salisbury codes may affect my Property, including, but not limited to: City of Salisbury Municipal Code City of Salisbury Property Maintenance Code 2006 International Commercial Building Code 2006 International Residential Building Code City of Salisbury Plumbing Code National Fire Prevention Code PROPERTY AFFIDAVIT effective 7/9/09 Revised 9/25/12

73 4. The proposed use of the Property will be: (select one) [ ] Owner-occupied residential [ ] Rental Dwelling Unit(s) [ ] Commercial Use [ ] Other (Explain) 5. I understand that, if I choose to rent the Property, I must register the rental unit and obtain a rental unit owners license prior to renting the dwelling unit. The registration and license must be renewed annually. Failure to do so will result in a fine of $500, increased registration and license fees, and designation as a delinquent owner and delinquent rental dwelling unit. Please refer to Chapter of the Salisbury Municipal Code for specific provisions. 6. I understand that, occupancy limitations exist throughout the City of Salisbury. I acknowledge that I have received a copy of the Family Definition as it appears in Chapters 15 and 17 of the Salisbury Municipal Code. Further, I understand that violating the occupancy limitations may result in Municipal Citations of up to $ (five hundred dollars). Each day a violation exists is a separate offence and is subject to the aforementioned penalty. 7. I understand that, if the Property is situated within one of three historic districts located inside the city s corporate limits, before any changes can be made that will affect the exterior appearance of the property, a certificate of approval must be obtained from the Salisbury Historic District Commission (SHDC). Municipal citations may be written up to $ for each separate violation of this requirement. Salisbury s designated historic districts are: Camden Historic District Newtown Historic District Downtown Historic District I DO SOLOMNLY AFFIRM under the penalties of perjury and upon personal knowledge that the contents of the foregoing paper are true. PROPERTY AFFIDAVIT effective 7/9/09 Revised 9/25/12

74 Owner Title/Position Owner s Phone Number SUBSCRIBED AND SWORN to before me, this day of,. Notary Public My Commission Expires: PROPERTY AFFIDAVIT effective 7/9/09 Revised 9/25/12

75 General Definitions. FAMILY DEFINITION Family means and includes, subject to the exceptions stated below: 1. A core consisting of one person living alone or one of the following groups living as a single housekeeping unit: a. Two or more persons who are related by blood, marriage, adoption, guardianship or other duly authorized custodial relationship, such as foster children, placed by an agency licensed to operate in Maryland; b. Up to a maximum of four persons who are not so related, hereinafter referred to as unrelated persons provided, however, that: i. (A) Any existing lawful occupancy, in any dwelling or dwelling unit, including an apartment, in an R-5, R-8 or R-10 district, or in Spring Chase PRD No. 1, the maximum shall be two unrelated persons, not including the children of either of them, after December 16, 2002, subject to the occupancy permitted by subsections (1)(b)(i)(B) and (C) of this section. (B) Any existing lawful occupancy, in any dwelling or dwelling unit, including an apartment in an R-5, R-8 or R-10 district, or Spring Chase PRD No. 1, the maximum shall be three unrelated persons, not including the children of either of them, if the dwelling or dwelling unit was occupied by three unrelated persons, during a period of one year, prior to December 16, The occupancy may continue as a nonconforming use. In an apartment, the maximum occupancy shall not exceed the number of unrelated persons set forth in subsection (1)(b)(ii) of this section. (C) Any existing lawful occupancy, in any dwelling or dwelling unit, including an apartment in an R-5, R-8 or R-10 district, or Spring Chase PRD No. 1, the maximum shall be four unrelated persons, not including the children of either of them, if the dwelling or dwelling unit was occupied by four unrelated persons, during a period of one year, prior to December 16, 2002, and meets the requirements of Section The occupancy may continue as a nonconforming use. In an apartment, the maximum occupancy shall not exceed the number of unrelated persons set forth in subsection (1)(b)(ii) of this section. (D) The following lots are exempt from the occupancy restriction set forth in subsection (1)(b)(i)(A) of this section: all dwelling units shown on an approved final comprehensive development plan; and where the total land area shown thereon is subject to a special exception granted by the board of zoning appeals prior to December 23, 2002; and for which the director of building, housing and zoning has determined that the units were proposed and constructed primarily for student housing. ii. In any district other than an R-5, R-8 or R-10 district, in an apartment or any attached dwelling unit, except a townhouse or PROPERTY AFFIDAVIT effective 7/9/09 Revised 9/25/12

76 duplex dwelling, the maximum shall be the following number of unrelated persons not including the children of any of them: Two in an efficiency or one bedroom unit; Three in a unit having two or more bedrooms; or Four in any unit constructed after November 25, 2002 (effective date of Ordinance No. 1864) having two or more bedrooms, if the entire parcel or tract of land on which it is located complies with the off-street parking requirement in effect when it was completed. All dwelling units shall comply with parking code requirements. c. A group of not more than four persons who are approved by the department of neighborhood services and code compliance pursuant to Section as a functional family. 2. In addition to its core member(s) a family may include: a. One or more persons who provide health care or assisted living services to any core member of the family that are essential to the health, safety or general wellbeing of such core member, by performing such services at least eight hours each day. b. One or more domestic servants who perform personal or household services at the dwelling or dwelling unit at least eight hours each day. c. In the case of an owner-occupied dwelling unit in an R-5, R-8 or R-10 district, one person who is not a core member of a related family, not including any permitted provider of health care or assisted living services, may reside in the dwelling. 3. A family may not include or consist in whole or in part of: a. Any society, club, fraternity, sorority, association, lodge, federation, or like organization. b. Occupants of a rooming house or boarding house. c. Persons whose association as a group is temporary or seasonal in nature. d. Persons living in a group arrangement as a result of criminal conduct. 4. The family definition shall be applied to occupancy in accordance with the requirements of state and federal law. PROPERTY AFFIDAVIT effective 7/9/09 Revised 9/25/12

77 Carroll County Collections Office Tax Collections Carroll County Office Building, Room N. Center Street, Westminster, Maryland REQUEST FOR TAX CERTIFICATION VOID 45 DAYS FROM ISSUED DATE INSTRUCTIONS 1. Print or type the information requested in all sections of this form. This form must be signed and dated or it will not be honored. 2. Write in the spaces provided the EXACT DISTRICT, PROPERTY NUMBER AND DESCRIPTION as recorded on the books of the Department of Assessments. 3. Each application must be accompanied by a fee of $40.00 for all districts. (EFFECTIVE JULY 1, 2007) 4. Please make checks payable to The Commissioners of Carroll County. 5. The office will not be responsible for errors due to improper or incomplete descriptions or property numbers. 6. Please allow a minimum of one (1) business day for Tax Certifications. 7. Completed Tax Certification must accompany deed. 8. Bills issued subsequent to the date of certification but prior to settlement / transfer may not be included, but are the responsibility of the owner(s). 9. Please check with the TRANSFER OFFICE for the AGRICULTURAL TRANSFER TAX at Request for current water and/or sewer charges must be made in writing three (3) days in advance. Water and Sewer must be filled out on all properties in Districts 2-0, 5-0, 5-1, 7-0, 8-0, 8-1, and *NEW* YOU MAY NOW ORDER FINAL READINGS ON LINE AT GO TO GOVERNMENT, THEN E-SERVICES TO UTILITY READING REQUEST. * Required Fields Date of Death if applicable * District Account Number * Property Description (acreage) Lot Map Block Parcel New Account (Subdiv. Only) Property Address Liber Folio *Name of Current Owner Check one: Mail to Address Contact Person and Phone # (Please print) Hold for.. *Signature Date.. Revised

78 LIEN RELEASE FOR MUNICIPALITIES FOR PROPERTY TRANSFERS FOR PROPERTY IN ANY OF THE FOLLOWING DISTRICTS YOU MUST HAVE THIS FORM COMPLETED. THE MUNICIPALITY SEAL AND AUTHORIZED SIGNATURE MUST APPEAR IN ORDER TO TRANSFER THE PROPERTY. ALLOW THREE (3) BUSINESS DAYS TO PROCESS. VOID FIVE (5) BUSINESS DAYS FROM ISSUE DATE. THIS FORM IS REQUIRED ONLY FOR PROPERTY TRANSFERS. THIS FORM MUST ACCOMPANY THE COUNTY TAX CERTIFICATE ON ALL PROPERTIES IN THE DISTRICTS LISTED BELOW. EFFECTIVE JULY 1, COMPANY REQUESTING LIEN ADDRESS PHONE/ FAX CONTACT PERSON TOWN PHONE FAX NO. 1-1 TANEYTOWN SYKESVILLE MANCHESTER OR 7-1 WESTMINSTER OR 8-1 HAMPSTEAD NEW WINDSOR UNION BRIDGE MT. AIRY PROPERTY OWNERS NAME: ACCOUNT NUMBER/ PROPERTY ID: PROPERTY ADDRESS: NOTES: PREPARED BY: DATE ISSUE: GOOD THROUGH AUTHORIZED SIGNATURE: Signature confirms all liens to municipalities are paid. TOWN OR CITY SEAL: Rev 7-10

79 PROPERTY TRANSFER REQUEST Date of Request: Company Name: Phone: Fax Number: Name of Contact: Transfer Date: for Return Notification: Subdivision Name: Lot #: Tax ID#: Premise Address: City: Zip Code: Seller s Name: Buyer s Name: First MI Last First MI Last Seller s Name: Buyer s Name: First MI Last First MI Last Seller s Forwarding Address: ALL FIELDS ABOVE MUST BE COMPLETED IN FULL for this request to be processed Buyer s Phone/ (optional): Buyer s Billing Address AFTER Settlement: ***************************************************************************************** PROPERTY SERVED BY DUSWM ESTIMATED ESCROW AMOUNT: $ This is an ESTIMATED amount based on the historical consumption data of this account. The actual final bill amount may be higher or lower depending on the actual consumption for the final billing period. This amount does not consider high consumption that may be due to leaks. Do not remit check for the estimated escrow amount. The ACTUAL FINAL bill will be returned by address listed above. For detailed instructions, see Service Billing/Final Read Procedures at our web page. The direct link is: The deed cannot be presented for recordation until the actual final bill has been paid and an additional copy of the deed is provided for DUSWM. DUSWM provides the following service for this account: Water & Sewer service Water service only - sewer service may be provided by another municipality, private sewer company, or private septic system. Sewer service only - water service may be provided by another municipality, private water company, or private well. Seller Account #: Escrow Faxed: Date: Time: Initials: Buyer Account #: TFN #: TFN Date: **************************************************************************************** Property NOT served by DUSWM DEED RECORDATION RECEIPT: This document must be presented at the Frederick County Treasurer s Office to record deed. Date: Approved by: Property may be served by another municipality, private company or have a private well and/or septic system. Updated 01/04/2013 DIVISION OF UTILITIES & SOLID WASTE MANAGEMENT (DUSWM) FREDERICK COUNTY, MARYLAND Office of Accounting and Finance Support 4520 Metropolitan Court, Frederick, MD Phone: or 2935 Fax: DUSWMW&[email protected] Faxed Date: Time: Initials:

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83 HOWARD COUNTY DEPARTMENT OF FINANCE 3430 Courthouse Drive Ellicott City, Maryland Recordation Tax Office FAX [email protected] TDD Affidavit of Recordation Tax Payment Pursuant to Tax-Property Article Section (f) 1. I am over the age of 18 and am competent to testify. 2. I am the Grantor of a Deed of Trust for the benefit of the lender,, securing a maximum debt of ($ ) which deed of trust is being presented for recordation among the land records of Howard County, Maryland. 3. At the time of recordation, the total amount of debt incurred is ($ ) and I am electing under the Maryland Annotated Code, Tax-Property Article, Section (f) to pay recordation tax only on such amount. I acknowledge that failure to accurately state the amount of debt is a misdemeanor subject to a fine and imprisonment pursuant to Maryland Annotated Code, Tax-Property Article, Section I further acknowledge, under Maryland Annotated Code, Tax-Property Article, Section (f), it is my legal obligation to pay additional recordation tax to Howard County, Maryland every time I incur additional debt and the failure to do so is a misdemeanor subject to a fine and imprisonment pursuant to Maryland Annotated Code, Tax-Property Article, Section Each payment will require the recording of a an affidavit evidencing the amount of the debt and the payment of the recordation tax. I SOLEMNLY AFFIRM, under the penalties of perjury, that the statements herein are true to the best of my knowledge, information, and belief. Date Date Name : Name :

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86 AFFIDAVIT for INDEMNITY DEED OF TRUST (to accompany IDOT presented to Baltimore County Transfer Office) For Transfer Office Use Only - NOT FOR RECORDING By signing below, I hereby certify, affirm, and declare, under penalty of perjury, that the accompanying Indemnity Deed of Trust in the amount of $ meets the following requirements for exclusion from Recordation Tax: The grantor of the IDOT is a separate and distinct entity from the maker of the note, and is not obligated under the note. The grantor of the IDOT has signed a guaranty of the note, The IDOT secures only the guaranty; and The grantor of the IDOT is not primarily liable for the indebtedness. The proceeds of the loan have not been used to acquire the property secured by the IDOT. Signed this day of, 2012 By: Print Name: Signer is (please check one choice below): Lender s Attorney Settlement Attorney/Commercial Underwriter Party to the IDOT Revised 5/19/2011

87 AFFIDAVIT for INDEMNITY DEED OF TRUST (to accompany IDOT presented to the Clerk of the Court) For Clerk s Use Only - NOT FOR RECORDING By signing below, I hereby certify, affirm, and declare, under penalty of perjury, that the accompanying Indemnity Deed of Trust meets the following requirements for exclusion from Recordation Tax: The grantor of the IDOT is a separate and distinct entity from the maker of the note, and is not obligated under the note. The grantor of the IDOT has signed a guaranty of the note. The IDOT secures only the guaranty. The grantor of the IDOT is not primarily liable for the indebtedness. The proceeds of the loan have not been used to acquire the property secured by the IDOT. The amount of the note referenced in the IDOT is $. The amount of the secured debt of the IDOT or the amended and restated IDOT is $. The parcel identification number is. Signed this day of, 2012 By: Print Name: Signer is (please check one choice below): Lender s Attorney Settlement Attorney/Commercial Underwriter Party to the IDOT

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91 AFFIDAVIT FOR INDEMNITY DEED OF TRUST (to accompany IDOT presented to Montgomery County Transfer Office) For Transfer Office Use Only NOT FOR RECORDING By signing below, I hereby certify, affirm, and declare, under penalty of perjury, that the accompanying Indemnity Deed of Trust meets the following requirements for exclusion from Recordation Tax: The grantor of the IDOT is a separate and distinct entity from the maker of the note, and is not obligated under the note. The grantor of the IDOT has signed a guaranty of the note. The IDOT secures only the guaranty. The grantor of the IDOT is not primarily liable for the indebtedness. The proceeds of the loan have not been used to acquire the property secured by the IDOT. The amount of the secured debt of the IDOT or the amended and restated IDOT is. The parcel identification number is. Signed this day of By Print Name Signer is (please check one choice below): Lender s Attorney Settlement Attorney Party to the IDOT

92 PREFERRED LANGUAGE FOR DEEDS AND DEEDS OF TRUST to be recorded in Baltimore City A deed to change tenancy only should include the wording: This no consideration deed is to change tenancy only as the grantor and grantee are identical. A deed to remove name of a deceased owner should include the wording: This no consideration deed is for the sole purpose of removing the name of a deceased owner from title. A deed for transfers between spouses or former spouses should include the wording: This deed transfers an interest in real property between spouses or former spouses pursuant to MD. CODE ANN., TAX-PROP (d)(i). A deed for transfers of residential real property between domestic partners or former domestic partners should include the wording: This deed transfers an interest in residential real property between domestic partners or former domestic partners and is exempt from state recordation tax pursuant to MD. CODE ANN., TAX-PROP (d)(ii). Note: Affidavit of Domestic Partnership is also required. A deed for transfers between relatives for no consideration on free and clear property should include the wording: This no consideration deed transfers an interest in real property between relatives (please state relationship). This property is free and clear of all liens, mortgages, encumbrances and deeds of trust. The grantor is not being relieved of any liability and the grantee is not assuming any liability. Transfers between relatives when property is transferred to the transferor s son, daughter, parent, son-in-law, daughter-in-law, parent-in-law, or grandchild (also the step variety of all of the preceding) should include the wording: This deed transfers an interest in real property between relatives (please state relationship) subject to an existing mortgage or deed of trust for which the unpaid principal balance is being assumed and is exempt from state recordation tax pursuant to MD. CODE ANN., TAX-PROP (c). There is no other consideration and there is no refinance transaction at or near the time of this transfer. A deed for transfers into a revocable trust should include the wording: This no consideration deed transfers an interest in real property to the grantor s revocable trust in which grantor is a primary beneficiary. A deed for transfers out of a revocable trust should include the wording: This no consideration deed transfers an interest in real property under the terms of the revocable trust in which grantee is a primary beneficiary. A deed of trust which qualifies for the refinance exemptions under MD. CODE ANN., TAX- PROP (g) should include the wording: The grantor is the original mortgagor, the

93 mortgaged property is the principal residence of the original mortgagor, and the amount of the unpaid principal balance of the original mortgage/deed of trust being refinanced is $ Note: Unpaid principal balance does NOT include interest or other costs/fees. Note: Affidavit of Refinancing Exemption is also required. A deed of trust refinance by a revocable trust which qualifies for the refinance exemption under MD. CODE ANN., TAX-PROP (g) should include the wording: This mortgage/deed of trust secures the refinancing of real property that is the principal residence of the settler of the trust, is given by the trustee of the trust, that the trustee or settler originally assumed or incurred the debt secured by the existing deed of trust, and the amount of the unpaid principal balance of the existing mortgage/deed of trust being refinanced is $ Note: Unpaid principal balance does NOT include interest or other costs/fees. Note: Affidavit of Refinancing Exemption is also required

94 PREFERRED LANGUAGE FOR DEEDS AND DEEDS OF TRUST to be recorded in Howard County 1. A deed to change tenancy only should include the wording: This no consideration deed is to change tenancy only as the grantor and grantee are identical. 2. A deed to remove name of a deceased owner should include the wording: This no consideration deed is for the sole purpose of removing the name of a deceased owner from title. 3. A deed for transfers between spouses or former spouses should include the wording: This deed transfers an interest in real property between spouses or former spouses pursuant to MD. CODE ANN., TAX-PROP (d)(i). 4. A deed for transfers of residential real property between domestic partners or former domestic partners should include the wording: This deed transfers an interest in residential real property between domestic partners or former domestic partners and is exempt from state recordation tax pursuant to MD. CODE ANN., TAX-PROP (d)(ii). Note: Affidavit of Domestic Partnership is also required. 5. A deed for transfers between relatives for no consideration on free and clear property should include the wording: This no consideration deed transfers an interest in real property between relatives (please state relationship). This property is free and clear of all liens, mortgages, encumbrances and deeds of trust. The grantor is not being relieved of any liability and the grantee is not assuming any liability. 6. Transfers between relatives when property is transferred to the transferor s son, daughter, parent, son-in-law, daughter-in-law, parent-in-law, or grandchild (also the step variety of all of the preceding) should include the wording: This deed transfers an interest in real property between relatives (please state relationship) subject to an existing mortgage or deed of trust for which the unpaid principal balance is being assumed and is exempt from state recordation tax pursuant to MD. CODE ANN., TAX-PROP (c). There is no other consideration and there is no refinance transaction at or near the time of this transfer. 7. A deed for transfers into a revocable trust should include the wording: This no consideration deed transfers an interest in real property to the grantor s revocable trust in which grantor is a primary beneficiary. 8. A deed for transfers out of a revocable trust should include the wording: This no consideration deed transfers an interest in real property under the terms of the revocable trust in which grantee is a primary beneficiary.

95 9. A deed of trust which qualifies for the refinance exemptions under MD. CODE ANN., TAX-PROP (g) should include the wording: The grantor is the original mortgagor, the mortgaged property is the principal residence of the original mortgagor, and the amount of the unpaid principal balance of the original mortgage/deed of trust being refinanced is $ Note: Unpaid principal balance does NOT include interest or other costs/fees. Note: Affidavit of Refinancing Exemption is also required. 10. A deed of trust refinance by a revocable trust which qualifies for the refinance exemption under MD. CODE ANN., TAX-PROP (g) should include the wording: This mortgage/deed of trust secures the refinancing of real property that is the principal residence of the settler of the trust, is given by the trustee of the trust, that the trustee or settler originally assumed or incurred the debt secured by the existing deed of trust, and the amount of the unpaid principal balance of the existing mortgage/deed of trust being refinanced is $ Note: Unpaid principal balance does NOT include interest or other costs/fees. Note: Affidavit of Refinancing Exemption is also required

96 PREFERRED LANGUAGE FOR DEEDS AND DEEDS OF TRUST to be recorded in Montgomery County Updated on June 17, 2009 Current as of March 25, There is no dollar amount threshold for special review of residential deeds. 2. A deed to change tenancy only should include the wording: This deed is to change tenancy only as the grantor and grantee as well as the property conveyed are identical. 3. A deed to remove name of a deceased owner should include the wording: This deed is for the sole purpose of removing the name of a deceased owner from title. 4. A deed for transfers between spouses or former spouses should include the wording: This deed transfers an interest in real property between spouses or former spouses and is exempt from county transfer tax pursuant to Section 52-24(f)(1) of the Montgomery County Code and state recordation tax pursuant to Tax-Property (d), Annotated Code of Maryland. 5. A deed for transfers between domestic partners or former domestic partners should include the wording: This deed transfers an interest in real property between domestic partners or former domestic partners and is exempt from county transfer tax pursuant to Tax-Property Article (b) and is exempt from state recordation tax pursuant to Tax-Property Article (d)(ii). Note: (1) This exemption only applies to residential property. (2) This exemption requires proof of domestic partnership or dissolution of domestic partnership. (3) The exemption from county transfer tax only applies to former domestic partners if the transfer is in accordance with a property settlement or a dissolution of a domestic partnership. (4) An Affidavit of Domestic Partnership is also required. 6. A deed for transfers between relatives for no consideration on free and clear property should include the wording: This no consideration deed transfers an interest in real property between relatives (please state relationship). This property is free and clear of all liens, mortgages, encumbrances and deeds of trust. The grantor is not being relieved of any liability and the grantee is not assuming any liability. 7. A deed for transfers pursuant to a Will or descent should include the wording: This deed transfers an interest in real property under the terms of the grantor s Will or descent and is exempt from county transfer tax pursuant to Section 52-24(b) of the Montgomery County Code. Note: (1) Evidence of the provisions in the Will may be required. (2) This exemption does not apply to state recordation tax. 8. Transfers between relatives when property is transferred to the transferor s son, daughter, parent, son-in-law, daughter-in-law, parent-in-law, or grandchild (also the step variety of all of the preceding) should include the wording: This deed transfers an interest in real property between relatives (please state relationship) subject to an existing mortgage or deed of trust for which the unpaid principal

97 balance is being assumed and is not taxable. There is no other consideration and there is no refinance transaction at or near the time of this transfer. 9. A deed for transfers into a revocable trust should include the wording: This no consideration deed transfers an interest in real property to the grantor s revocable trust in which grantor is a primary beneficiary. 10. A deed for transfers out of a revocable trust should include the wording: This no consideration deed transfers an interest in real property to the beneficiary under the terms of the revocable trust in which grantee is a primary beneficiary. Note: This only applies if there is no consideration to the trustee (i.e. the property is free and clear of debt). If there is an existing mortgage assumed by the grantee, the transaction is taxable. 11. A deed of trust which qualifies for the refinance exemption should include the wording: The grantor is the original mortgagor, the mortgaged property is the principal residence of the original mortgagor, and the amount of the unpaid principal balance of the original mortgage/deed of trust being refinanced is $ Note: Unpaid principal balance does NOT include interest or other costs/fees. 12. A deed of trust refinance by a revocable trust which qualifies for the refinance exemption should include the wording: This mortgage/deed of trust secures the refinancing of real property that is the principal residence of the settlor of the trust, is given by the trustee of the trust, that the trustee or settlor originally assumed or incurred the debt secured by the existing deed of trust, and the amount of the unpaid principal balance of the existing mortgage/deed of trust being refinanced is $ Note: Unpaid principal balance does NOT include interest or other costs/fees. 13. An Indemnity Deed of Trust, to avoid recordation tax, must have a grantor that is not the same as the maker of the note, the grantor must have signed a guaranty of the note, and the IDOT must secure only the guarantee. 14. A deed from the Trustee in a foreclosure will be taxed on consideration exceeding the bid price if there is a deficiency and the deficiency is waived/cancelled by the beneficiary or mortgagee. If the deficiency is not being waived, then include an affidavit with the wording The beneficiary or mortgagee intends to pursue the deficiency. NOTE: We continue to reserve the right to randomly audit any transaction by asking for copies of supporting documents for our review.