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Effective June 1, 2008, Florida Statutes 201.022 is repealed, per Chapter 2008-24. The repeal means that the DR-219 form (Return of Transfers of Interest in Real Property), previously required as a condition of recording any document transferring an interest in real property, will no longer exist.
Please be advised that Florida Statute 201.02(1), the obligation to pay documentary stamp taxes at a rate of $.70 per $100.00 consideration, is still in effect. Also still in effect is Florida Statute 201.02(3), the requirement that the documentary stamp taxes be paid to my office upon recording of a deed or other document transferring an interest in real property.
Failure to pay the full amount of documentary stamps due will result in a penalty under Florida Statute 201.17(2)(b). The penalty is equal to 10 percent of any unpaid tax and may escalate to 50 percent of the unpaid tax, depending on the amount of time the tax is unpaid. Interest of one percent per month is charged based upon the amount of tax due from the date of recordation until the tax is paid.
There is a continuing obligation to pay documentary stamp taxes based on the actual consideration or value paid for the deed transferring any interest in real property. If incorrect documentary stamp taxes are paid, penalty and interest may accrue.
If you need assistance calculating the correct documentary stamp tax amount, please contact my office at 805 653-8861, ext. 109 or ext. 181.
If you have questions, we suggest that you contact the Florida Department of Revenue Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671. Or, you may want to contact James McAdams, Program Director, Property Tax Oversight, Florida Department of Revenue, P. O. Box 3000, Tallahassee, Florida, 32315-3000, 850-488-3338, firstname.lastname@example.org.
PLEASE NOTE THE FOLLOWING FEES THAT MAY BE ASSOCIATED WITH RECORDING AN INSTRUMENT:
For recording, indexing, and filing any instrument not more than
14 inches by 8 l/2 inches:
(a) First Page. . . . . . . . . . . . . .$10.00
(b) Each additional Page. . . . .$8.50
For indexing instruments recorded in the Official Records with more than 4 names:
Per additional name . . . . . . . .$1.00
Documentary Stamp Tax Rate:F.S. 201.02 & 201.08
(a) $.70 per $100 consideration on all deeds and instruments relating to real property
(b) $.35 per $100 consideration on mortgages
Intangible Tax is .002 times the amount of the mortgage (2 mills on each dollar) F.S. 199.133
There are other fees for services that you may be assessed. For questions, call the Clerk’s Office as 850 653-8861, ext. 109 or ext. 181.