Grant Deed in Florida: Stamp Tax, Homestead Joinder, Recording

Florida does not recognize a deed called a grant deed. State law uses three deed types: the general warranty deed, the special warranty deed, and the quitclaim deed. If you’ve landed here because you’re used to grant deeds from California or another state that uses them, the Florida equivalent is the special warranty deed, which warrants title only for the period the grantor owned the property. The rest of this article walks through how that deed works in Florida, what it has to contain, and the taxes and recording steps that go with it.

Which Florida Deed Matches a Grant Deed

Florida’s statutory warranty deed form in Section 689.02 is a general warranty deed. The grantor warrants the title and promises to defend it “against the lawful claims of all persons whomsoever,” meaning the grantor stands behind the title for its entire history, not just the years the grantor owned it.¹ That broad coverage makes the general warranty deed the strongest protection a grantee can get.

A special warranty deed narrows those protections to the grantor’s own ownership period. If a title defect originated before the grantor acquired the property, the grantor has no obligation to fix it. This is functionally identical to what other states call a grant deed. The grantor promises they personally haven’t clouded title or created undisclosed liens, but makes no promises about prior owners. Commercial transactions and bank-owned property sales commonly use special warranty deeds for this reason.

A quitclaim deed transfers whatever interest the grantor holds with no title warranties at all. If the grantor owns nothing, the grantee gets nothing and has no recourse. Quitclaim deeds work for family transfers, divorcing spouses, or clearing up title issues, but they offer no buyer protection, and most title insurers won’t insure a transaction based solely on one.

What the Deed Must Contain

Florida’s recording statute, Section 695.26, lists what a deed needs before the clerk will accept it:²

Full legal names and mailing addresses of grantor and grantee, printed below each signature.
Each witness’s name printed below their signature, with the witness’s mailing address.
The notary’s name printed below the notary signature.
The name and mailing address of the person who prepared the deed or supervised its preparation.
A 3-inch by 3-inch blank space in the top right corner of the first page, and a 1-inch by 3-inch blank space in the same spot on each additional page, for the clerk’s recording stamp.

Beyond those items, the deed needs a legal description of the property. Use the exact description from the current deed of record, whether that’s a metes-and-bounds description or a lot-and-block reference from a recorded plat. Section 689.02 also calls for the property appraiser’s parcel identification number when available, though leaving it off won’t invalidate the deed.¹

The deed also needs a granting clause that clearly expresses the transfer. Florida’s statutory warranty form uses “granted, bargained and sold,” but the specific wording matters less than an unmistakable expression of transfer. State the consideration too, even if nominal, since it drives the documentary stamp tax.

Signing, Witnesses, and Notarization

Under Section 689.01, any deed transferring real property or an interest lasting more than a year must be signed by the grantor in the presence of two subscribing witnesses, who must also sign the deed.³ Without two witnesses, the conveyance is not legally valid, no matter how carefully it was notarized. This is one of the places Florida differs sharply from states where a notarized signature alone is enough.

Notarization serves a separate purpose. Florida requires notarization not for the deed to transfer title between the parties, but for the deed to be eligible for recording in the public records.⁴ An unrecorded deed can still transfer ownership, but recording is what puts the world on notice. Skipping it leaves the grantee exposed to competing claims.

The notary verifies the grantor’s identity through government-issued ID and completes a certificate indicating whether the grantor appeared in person or through audio-video communication, which Florida permits.⁵ The notary’s seal must include the notary’s name, commission number, and expiration date. A deed with an expired commission or missing seal will be rejected.

Spousal Joinder for Homestead Property

Under Article X, Section 4(c) of the Florida Constitution, a married homeowner cannot sell, mortgage, or give away homestead property unless the non-owner spouse also signs the deed.⁶ The non-owner spouse does not need to hold title. The requirement exists because the property serves as the couple’s primary residence.

A deed executed without the required spousal signature is voidable, which means the non-signing spouse can later challenge the transfer. The joinder requirement applies even when spouses are separated, live in different states, or are in the middle of a divorce that hasn’t been finalized. Any competent title examiner checks for this first, and a missing spousal signature will stop a closing.

Documentary Stamp Tax

Florida imposes a documentary stamp tax on every deed that transfers an interest in real property. The standard rate is $0.70 for each $100 of consideration, applied to any fractional $100 as well.⁷ A $350,000 sale generates $2,450 in documentary stamps. Miami-Dade County uses a different base of $0.60 per $100, with an added surtax on most property types other than single-family dwellings.⁸

“Consideration” under Florida law covers more than cash at closing. It includes any mortgage the buyer assumes, any existing lien that stays on the property, and any other obligation discharged in the deal.⁷ If you transfer a property as a gift and the grantee takes it subject to a $200,000 mortgage, the tax is calculated on that $200,000. Only when a transfer involves zero consideration and no outstanding liens does the tax drop to zero.

A few transfers are exempt. A deed between spouses involving homestead property is tax-free as long as the only consideration is the balance of a mortgage already on the property, and the same exemption applies to transfers between spouses or former spouses after a divorce for what was the marital home.⁸ There is no blanket exemption for estate planning transfers, which surprises people setting up trusts or moving property between family members.

Recording the Deed

After signing and tax calculation, file the deed with the Clerk of the Circuit Court in the county where the property sits. You can file in person or through a certified e-recording service. The recording fee is $10.00 for the first page and $8.50 for each additional page.⁹ Documentary stamp taxes have to be paid when you record; the clerk will reject the deed without them.

The clerk reviews the document against Section 695.26 before indexing it.² Missing the preparer statement, leaving out a witness address, or failing to reserve the blank recording space in the top right corner are common reasons deeds get bounced. Once accepted, the deed receives a recording reference number that establishes the grantee’s priority in the chain of title. If you file by mail, include a self-addressed stamped envelope so the original comes back to you.

Property Tax Reassessment After the Transfer

A deed transfer in Florida can trigger a property tax reassessment that substantially raises the annual bill. Florida’s Save Our Homes provision caps annual assessment increases at 3% for homestead property, and many long-held homes are assessed well below market value. When ownership changes, that cap disappears and the property is reassessed at full market value as of the following January 1.¹⁰

Some transfers don’t trigger reassessment: transfers between spouses, certain transfers upon death, and situations where the same person remains entitled to the homestead exemption before and after.¹⁰ A transfer to an adult child, for instance, resets the assessment to current market value, which can mean thousands of dollars per year in added tax.

If the new owner plans to live in the property as a primary residence, they must apply for the homestead exemption with the county property appraiser by March 1 of the tax year for which they want the exemption. Missing that deadline means a full year of taxes without the homestead reduction.

Gift Tax Reporting for Non-Sale Transfers

When a deed transfers Florida real estate as a gift rather than a sale, the federal gift tax rules come into play. For 2026, the annual exclusion is $19,000 per recipient.¹¹ If the property’s fair market value exceeds that threshold, the grantor has to file IRS Form 709 to report the gift. Filing doesn’t necessarily mean owing tax, since the lifetime gift and estate tax exemption absorbs most gifts, but failing to file is a compliance problem that can surface years later when the grantor’s estate is settled.

1
Justia Law. Florida Code 689.02 – Form of Warranty Deed Prescribed
2
The Florida Legislature. Florida Code 695.26 – Requirements for Recording Instruments Affecting Real Property
3
The Florida Legislature. Florida Code 689.01 – How Real Estate Conveyed
4
The Florida Legislature. Florida Code 695.03 – Acknowledgment and Proof
5
Florida Senate. Florida Code 117.05 – Use of Notary Commission
6
FindLaw. Florida Constitution Art. X, Section 4 – Homestead Exemptions
7
The Florida Legislature. Florida Code 201.02 – Tax on Deeds and Other Instruments Relating to Real Property
8
Florida Department of Revenue. Documentary Stamp Tax
9
Miami-Dade County Clerk of the Court and Comptroller. Official Records
10
Florida Department of Revenue. Save Our Homes Assessment Limitation and Portability Transfer
11
Internal Revenue Service. Gifts and Inheritances