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OTR Notices

ROD Tax Law and Guidance
Notice Title Release Date
The Taxation of Instruments Relating to Refinances and Modifications July 2012
Recorder of Deeds New Fee Structure November 2011
Process by which to record a Foreign Judgment with the DC Recorder of Deeds June 2010
Economic Interest Tax for Transfers of Interest in Cooperative Housing Associations December 2009
2007-01 Recordation Transfer Tax Exemptions for Qualified Personal Residence Trust September 2007
Chapters 5 & 6 to Define for the Purposes of Recordation and Transfer Taxes, the Terms "Nominal Consideration" and "Fair Market Value", 46DCR 8264 (10-15-99) (CFO) October 1999