Escrow & TitleIntermediateDelaware Exam

In Delaware, transfer taxes on real estate are paid by:

AThe buyer only
BThe seller only
CThe buyer and seller equally, splitting the tax 50/50Correct
DThe title company on behalf of all parties

Why The buyer and seller equally, splitting the tax 50/50 Is Correct

Answer C: The buyer and seller equally, splitting the tax 50/50

Delaware imposes a realty transfer tax split equally between buyer and seller. The total state transfer tax rate is 3% of the purchase price (1.

Exam Tip: Escrow & Title

Escrow questions test the neutral third-party role and the sequence of closing events. Remember that the escrow agent acts as a dual agent for both buyer and seller and cannot advocate for either side.

Key Escrow & Title Terms in This Question

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