Disclaimer: Estimates based on current Washington County, Oregon recording division rates. Not legal, tax, or financial advice — confirm with a licensed Oregon escrow officer or closing attorney. Full Disclaimer →
Oregon · Washington County

Oregon Closing Costs: Washington County's Transfer Tax Exception

Oregon's constitution bars real estate transfer taxes statewide — but Washington County is the sole grandfathered exception, charging $1 per $1,000 of price. This calculator models that exception using the county's own published rate.

Jurisdiction Data Card — Washington County, Oregon Researched Aug 21, 2026 · Recording fee increase effective Aug 1, 2025
What changes here:Adds Washington County's grandfathered local transfer tax
Governing authority:Washington County Assessment & Taxation, Recording Division
Statutory basis:Or. Const. art. IX, §15 · ORS 306.815
Calculator fields affected:Transfer tax, Recording fee
Primary sources: Transfer Tax Recording Fees

Transfer tax and deed-recording fee only — excludes title insurance, escrow, lender fees, and mortgage-recording fees.

Total Oregon Transfer Tax & Recording Fee

Transfer Tax

Recording Fee

Worked Example: $400,000 Washington County Purchase

Washington County transfer tax ($400,000 ÷ $1,000 × $1)$400.00
Washington County first-page recording fee$86.00
Total included amount$486.00

This is a tax-module example, not a complete settlement statement — title, escrow, lender, and mortgage-recording charges are not included. The recording fee increased to $86.00 effective August 1, 2025.

Why Oregon Is Mostly a "No Tax" State — Except Washington County

Oregon Constitution art. IX, §15 generally prohibits the state and every local government from imposing a tax, fee, or assessment upon the transfer of real property or measured by consideration. But the provision preserves qualifying previously operative charges, and ORS 306.815 grandfathers in exactly one: Washington County's transfer tax, which predates the constitutional ban. No other Oregon county or city is permitted to impose an equivalent tax.

Washington County's Rate

Washington County's Recording Division charges $1.00 per $1,000 of the selling price (0.1%) when a sale exceeds $13,999. Payment, or a filed exemption, is due within 15 days of recording. Liability for the tax attaches to both purchaser and seller. This calculator only applies the tax when Washington County is selected — every other Oregon county is barred from charging an equivalent under the constitutional prohibition above.

Understanding Closing Costs in Oregon

Closing costs are the fees and charges required to finalize a real estate purchase, separate from your down payment and the home's purchase price. Beyond the Oregon transfer tax and recording fee calculated above, a typical closing includes a handful of other charges: a loan origination fee charged by your lender, an appraisal fee to confirm the home's value, a home inspection fee, a title search and title insurance premium (a lender's policy is required by most lenders, and an owner's policy is optional but recommended), an escrow or settlement agent fee, and prepaid items such as homeowners insurance and the property tax and mortgage interest your lender collects upfront into escrow. Which of these apply, and how much each one costs, depends on your lender, your loan program, and the title or escrow company handling your closing — this calculator covers only the government-charged transfer tax and recording fee shown above, not the full closing cost picture.

What Affects Your Total Closing Costs

Several factors shape how much you'll actually pay at closing on a Oregon property, beyond the transfer tax and recording fee shown above. Loan type matters: FHA loans add an upfront mortgage insurance premium, VA loans add a funding fee (waived for some veterans and service members), and USDA loans add a guarantee fee, while conventional loans typically don't carry a comparable upfront charge. Property type matters too — condos and homes in planned communities often require an extra fee for HOA document review or a resale certificate, and multi-unit or investment properties can carry higher title insurance premiums than a standard single-family purchase. County and municipality matter as well: recording fees, and in some states local transfer taxes, can vary from county to county, so the figures on this page reflect the Oregon statutory default — always confirm with the specific county recorder's or clerk's office where you're closing. Finally, purchase price and loan amount drive costs that scale with value, including title insurance premiums, percentage-based origination fees, and the transfer tax calculated above.

Frequently Asked Questions

Does Oregon charge a real estate transfer tax?
Generally no. Oregon Constitution art. IX, §15 prohibits the state and local governments from imposing a tax on the transfer of real property, with one grandfathered exception preserved by ORS 306.815 — Washington County.
Why does Washington County still charge a transfer tax?
Washington County had an existing transfer tax in place before Oregon's constitutional ban, and ORS 306.815 specifically grandfathered it in while barring every other Oregon city, county, and political subdivision from creating a new one.
How much is Washington County's transfer tax?
$1.00 per $1,000 of the selling price (0.1%), applying when the sale price exceeds $13,999. On a $400,000 sale, that is $400.00.
Do other Oregon counties charge a transfer tax?
No. Washington County is described as Oregon's sole exception under ORS 306.815 — every other Oregon county and city is barred from imposing one.
Is there a deadline to pay or claim exemption from Washington County's transfer tax?
Yes. Washington County requires payment or a filed exemption within 15 days of recording the instrument.
Who typically pays closing costs in Oregon?
Closing cost responsibility is set mainly by the purchase agreement rather than a fixed state formula in most cases. Buyers typically pay their own loan-related fees — origination, appraisal, and the lender's title insurance policy — while sellers commonly pay the real estate commission and, in many markets, the owner's title insurance policy. Local custom varies, so ask your real estate agent how closing costs are typically split where you're buying in Oregon.
Can closing costs be negotiated?
Yes. Many closing cost line items are negotiable between buyer and seller as part of the purchase offer, and lender fees can often be shopped and negotiated between lenders. It's common for buyers to request a seller credit toward closing costs, particularly when a market favors buyers.
Are closing costs tax-deductible?
Some are, some aren't, and the rules differ for a primary residence versus a rental or investment property. Loan origination points paid to reduce your interest rate are often deductible in the year you pay them; costs like title insurance, appraisal fees, and recording fees typically aren't deductible but can usually be added to your home's cost basis. This is general information, not tax advice — a CPA can confirm what applies to your specific purchase.
Does this calculator include lender fees or title insurance?
No. This calculator isolates the government-charged transfer tax and deed-recording fee for Oregon shown in the sources above — it does not include lender origination fees, appraisal costs, title insurance premiums, escrow fees, or prepaid items. Those vary by lender and title company and should be confirmed on your Loan Estimate and Closing Disclosure.
Methodology & sources: Rates sourced directly from Washington County, Oregon's Assessment & Taxation Recording Division, the Oregon Constitution, and ORS 306.815. Researched via Manus AI primary-source research (task NcVFjxFJPogSuL2URrwQZ9) and independently re-verified directly against washingtoncountyor.gov. Last verified August 21, 2026. Tax law changes — always confirm current rates with your escrow officer, closing attorney, or Washington County before relying on this estimate for a real transaction. Spotted an error? Contact us.