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A buyer takes a $250,000 mortgage in Florida. What is the intangible tax?

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Question & Answer

Review the question and all answer choices

A

$250

A is incorrect because it represents half the correct amount, likely resulting from using a tax rate of 1 mill instead of the required 2 mills for Florida intangible tax.

B

$500

Correct Answer
C

$750

C is incorrect as it represents three times the correct amount, possibly from misreading the tax rate as 3 mills instead of 2 mills.

D

$1,000

D is incorrect as it represents four times the correct amount, likely from using 4 mills instead of the required 2 mills for Florida intangible tax.

Why is this correct?

B is correct because Florida law imposes an intangible tax of 2 mills ($0.002 per dollar) on mortgage debt. For a $250,000 mortgage, the calculation is $250,000 × 0.002 = $500, which matches option B.

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