How to Fill Out the Summit County Conveyance Fee Statement (DTE 100)

The Summit County DTE 100 form is the real property conveyance fee statement that must accompany any taxable deed before the Fiscal Office will endorse the transfer. Ohio Revised Code 319.202 puts the obligation on the grantee (or their representative) to complete and submit it. Filings go to the Summit County Fiscal Office Recording Division at 175 S. Main St., 4th Floor, Akron, OH 44308, open Monday through Friday from 7:30 a.m. to 4:00 p.m.1Summit County Fiscal Office. Recorded Documents

Use the current state revision: DTE 100 (Rev. 5/20). Summit County rejects outdated versions outright.2Summit County Fiscal Office. Property Transfer

Do You Actually Need DTE 100, or DTE 100EX?

Before you fill anything out, confirm which form applies. Ohio exempts a long list of transfers from the conveyance fee, and exempt transfers file DTE 100EX instead, with no fee. Common exemptions include gifts between spouses or between parent and child, transfers to or from a government body, deeds given only as security for a debt, correction deeds, court-ordered conveyances that aren’t the result of a sale, transfers to an heir or surviving spouse, deeds to or from a revocable trust where the grantor keeps unlimited power to revoke, and conveyances where the property value is $100 or less. The complete list is in Ohio Revised Code 319.54(G)(3).3Ohio Legislative Service Commission. Ohio Revised Code 319.54 – Fees to Compensate for Auditors Services

If none of those categories fit, you’re filing DTE 100 and paying the fee.

How to Fill Out the Form

Every question on the DTE 100 must be answered. The form itself cites ORC 319.202, and willfully failing to comply or falsifying information is a first-degree misdemeanor under ORC 319.99(B).4Ohio Department of Taxation. DTE 100 – Real Property Conveyance Fee Statement of Value and Receipt

Parties and Property

Enter the full name and mailing address of every grantor and every grantee. Enter the parcel number for the property. You can look parcel numbers up through the county’s online property search at propertyaccess.summitoh.net.5Summit County Auditor. Property Search The legal description on the DTE 100 has to match the deed exactly. A mismatch is one of the quickest ways to have a filing kicked back.

Line 6: Conditions of Sale

Check any special conditions that apply, such as the grantor being a relative of the grantee or the deed conveying only a partial interest. These flags tell the Fiscal Office whether the reported price should be read as fair market value.4Ohio Department of Taxation. DTE 100 – Real Property Conveyance Fee Statement of Value and Receipt

Line 7: The Sale Price

Line 7 breaks the total consideration into pieces:

  • Line 7a: any new mortgage on the property.
  • Line 7b: the balance assumed on an existing mortgage.
  • Line 7c: cash paid for the property.
  • Line 7d: the sum of 7a, 7b, and 7c.
  • Line 7e: amount of 7d that went to non-real-property items bundled into the sale (furniture, appliances, equipment).
  • Line 7f: Line 7d minus Line 7e. This is the figure the conveyance fee is calculated on.

If the transfer is a gift in whole or in part, Line 7i asks for the estimated open-market value of the property instead of a sale price.4Ohio Department of Taxation. DTE 100 – Real Property Conveyance Fee Statement of Value and Receipt

Line 10: Owner-Occupancy Reduction

If you’ll live in the property as your principal residence by January 1 of the following year, check “Yes” on Line 10 to apply for the 2.5% owner-occupancy tax reduction on qualified levies. If the property isn’t residential, or you won’t be living there, leave it off.4Ohio Department of Taxation. DTE 100 – Real Property Conveyance Fee Statement of Value and Receipt

Signature

The grantee or an authorized representative signs under a perjury declaration. If a representative signs using a power of attorney, bring the original power of attorney document so the Fiscal Office can verify signing authority.

What You’ll Pay

The Summit County conveyance fee is $4.00 per $1,000 of sale price, rounded up to the next $100.6Summit County Fiscal Office. Recording Fees On a $250,000 sale, that’s $1,000. On a $175,000 sale, $700.

Other recording costs you’ll pay at the same window:

  • Lot fee: $0.50 per lot in the legal description. This applies to exempt transfers as well.
  • Basic recording fee: $34.00 for the first two pages of the deed, plus $8.00 for each additional page.
  • Non-compliant document fee: $20.00 per document if the deed doesn’t meet the formatting rules in ORC 317.114.

All of these come from the Fiscal Office’s published fee schedule.6Summit County Fiscal Office. Recording Fees Ohio law doesn’t assign the conveyance fee to buyer or seller; the parties negotiate it in the sales contract, though local custom in many Ohio counties puts it on the seller.

Where to File

In Person

Bring the completed DTE 100, the original deed, and payment to 175 S. Main St., 4th Floor, Akron. ORC 319.202 requires three written copies of the DTE 100 when you file on paper.7Ohio Legislative Service Commission. Ohio Revised Code 319.202 – Submitting Statement Declaring Value of Real Property Transferred Questions go to 330-643-2712. Filing in person has one practical advantage: staff review the paperwork at the counter, so clerical problems surface before you leave.

Electronic Filing

Summit County accepts e-recording through three authorized vendors:8Summit County Fiscal Office. Recording FAQs

  • Simplifile: 800-460-5657, simplifile.com
  • Corporation Service Company (CSC): 866-652-0111, erecording.com
  • eRecording Partners Network (ePN): 888-325-3365, GOePN.com

These platforms transmit the deed and supporting documents digitally and process fee payments electronically. Title companies and attorneys use e-recording routinely, and individual filers can set up accounts as well.

After Filing

Once the Fiscal Office approves the DTE 100, it endorses the deed and issues a receipt. The bottom portion of the form itself is the receipt, which is why the official title is “Real Property Conveyance Fee Statement of Value and Receipt.”4Ohio Department of Taxation. DTE 100 – Real Property Conveyance Fee Statement of Value and Receipt Keep it. The deed then moves to the County Recorder for the final title change.

Why Filings Get Rejected

The most common reasons the Fiscal Office returns a DTE 100 package:

  • Legal description on the DTE 100 doesn’t match the deed, or the parcel number is wrong.
  • Any question on the form is left blank, which violates ORC 319.202.
  • Wrong form revision. Summit County requires DTE 100 (Rev. 5/20).2Summit County Fiscal Office. Property Transfer
  • Deed formatting doesn’t comply with ORC 317.114. Minor issues trigger the $20 surcharge; serious ones get the filing rejected.6Summit County Fiscal Office. Recording Fees
  • Missing signatures or notarization on the deed, or missing grantee signature on the DTE 100.
  • Payment amount doesn’t match the conveyance fee plus recording and lot fees.

Penalties for False Information

Willfully failing to comply with the conveyance statement requirements, or falsifying property values, is a first-degree misdemeanor under Ohio Revised Code 319.99(B).4Ohio Department of Taxation. DTE 100 – Real Property Conveyance Fee Statement of Value and Receipt The signature line sits under a perjury declaration, so you’re signing under oath. A misreported sale price can also create a federal tax problem: the IRS uses reported property values when verifying capital gains, and an accuracy-related penalty of 20% applies to any resulting underpayment.9Internal Revenue Service. Accuracy-Related Penalty