Who Pays Transfer Tax in Pennsylvania, and How Much in York County?

Pennsylvania charges a 2% realty transfer tax on nearly every home sale in York County: 1% goes to the state and 1% goes to the local municipality and school district. The standard Pennsylvania agreement of sale splits it equally, so the buyer and the seller each pay 1% of the price unless they negotiate something different.

How much is the transfer tax in York County?

Two percent of the sale price, paid to three governments at once. The Pennsylvania Department of Revenue imposes its tax "at a rate of 1 percent on the value of real estate" transferred by deed. On top of that, the municipality and the school district where the property sits each collect their share of a local 1%. York Township's 2026 budget spells it out plainly: the township receives half of the 1% local realty transfer tax and the Dallastown Area School District receives the other half. That 0.5% plus 0.5% pattern is what you will find across most of York County.

• State of Pennsylvania: 1%
• Municipality (township, borough or city): 0.5% in most of York County
• School district: 0.5% in most of York County
• Total: 2%

A handful of Pennsylvania municipalities charge more than the standard local rate. As of September 2026, a title-industry list of those 47 deviations includes no York County municipality, so 2% is the number to plan on here. The Recorder of Deeds collects the whole amount when the deed is recorded and forwards the state's share to Harrisburg.

Who pays the transfer tax, the buyer or the seller?

Both, half each, unless the contract says otherwise. Under state law the grantor and grantee are "jointly and severally liable" for the tax: the government does not care who writes the check as long as it gets paid. The Pennsylvania Association of Realtors Standard Agreement for the Sale of Real Estate, the contract used for almost every York County resale, fills in the answer with one pre-printed line: payment of transfer taxes "will be divided equally between Buyer and Seller unless otherwise stated here."

"Unless otherwise stated" is the negotiable part. A buyer with tight cash can ask the seller to pay the buyer's half; a seller in a strong market can decline. It is a term like any other, and it moves.

What does it cost on a typical York County home?

About $6,200 total on a median-priced home. The Realtors Association of York and Adams Counties puts the York County median sale price for the first eight months of 2026 at $309,900, and the August 2026 monthly median at $326,000.

Sale price	Total transfer tax (2%)	Buyer's half	Seller's half
$250,000	$5,000	$2,500	$2,500
$309,900 (2026 year-to-date median)	$6,198	$3,099	$3,099
$326,000 (August 2026 median)	$6,520	$3,260	$3,260
$400,000	$8,000	$4,000	$4,000

For a seller, that 1% comes off the top of the proceeds with commission and any seller assist. For a buyer, it is one of the larger lines on the Closing Disclosure and it cannot be rolled into the loan.

Which transfers are exempt?

Certain family transfers, plus a short list of special cases. Department of Revenue regulations exclude transfers between a lineal ascendant and descendant (parent to child, grandparent to grandchild and so on), transfers between formerly married spouses of property acquired before or during the marriage, and several other family situations. The state also excludes transfers to government units, property passing by will or intestate succession, and some corporate reorganizations. Two cautions: an estate does not count as a family member, and if the recipient sells within one year the tax is charged as if the original owner had sold.

Is there a first-time home buyer exemption in Pennsylvania?

No, not as of September 2026. Two bills would change that: Senate Bill 815 would exempt first-time buyers from the state portion of the tax and was re-referred to the Senate Appropriations Committee on July 17, 2025, and House Bill 214 has sat in the House Housing and Community Development Committee since January 22, 2025. Neither has passed. If that changes I will update this post.

How and when is the tax paid?

At closing, through the settlement company. The title agent collects each side's share on the Closing Disclosure and pays it to the York County Recorder of Deeds when the deed is recorded. The Recorder's office is at 28 East Market Street, Suite 122, York, and is open Monday through Friday 8:00 AM to 4:15 PM. As of September 2026 the base fee to record a deed there is $86.25. If the deed does not state the full price, if the transfer is a gift, or if an exemption is claimed, a Realty Transfer Tax Statement of Value (form REV-183) is filed with the deed, and York County charges $2 to file it.

If you are selling, I will run a net sheet that shows the transfer tax, commission and every other cost so there are no surprises at the table. If you are buying, I will put the real number in your closing-cost estimate before we write the offer. Call or text me at 717-356-9413. This is general information, not legal or tax advice.