However, sales of actual property categorized as “agricultural land”, or “timberland” (including structures) are thought-about categorized land and can remain subject to a flat price of 1.28% for the state portion of REET. On a “deeded transfer” (where a conveyance doc transfers title to real property at the county treasurer’s office) REET is due on the date of sale whatever the date of recording. Penalty and curiosity are due if the tax just isn’t paid inside one month of the date of sale. A “single location switch” refers to a transfer where all the property is positioned inside one native jurisdiction code.

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