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FinancingDeed_of_trust_vs_mortgageMEDIUM

A property in Montgomery County sells for $480,000. The buyer is NOT a first-time homebuyer and takes out a deed of trust loan for $384,000. Maryland's state transfer tax rate is 0.5% of the consideration (purchase price). Under standard Maryland practice where buyer and seller each pay half of the state transfer tax, how much does the buyer pay in state transfer tax at settlement?

Correct Answer

A) $960

Step 1: Calculate total state transfer tax. Transfer tax = Purchase price × 0.5% = $480,000 × 0.005 = $2,400. Step 2: Under standard Maryland practice (non-first-time homebuyer), buyer and seller each pay half. Buyer's share = $2,400 ÷ 2 = $1,200. Wait — re-examining: the question states buyer pays half of 0.5% of $480,000. $480,000 × 0.005 = $2,400 total; buyer's half = $1,200. However, the correct answer is $960 only if the transfer tax base is the loan amount. Let me recalculate correctly: Transfer tax is applied to the full consideration (purchase price) of $480,000. Total transfer tax = $480,000 × 0.005 = $2,400. Buyer's share (half) = $1,200. The correct answer is B: $1,200.

Answer Options
A
$960
B
$1,200
C
$1,920
D
$2,400

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Related Topics & Key Terms

Key Terms:

transfer_taxcalculationbuyer_sharestate_transfer_taxnon_first_time_homebuyer
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