Escrow & Title

In Oregon, who is responsible for paying the transfer tax when real property is sold?

AThe buyer always pays Oregon's state real estate transfer tax
BThe seller always pays Oregon's state real estate transfer tax
COregon has no state real estate transfer tax, though some cities may have local transfer taxes✓ Correct
DTransfer taxes are split equally between buyer and seller

Explanation

Oregon does not have a state-level real estate transfer tax. However, some Oregon cities (such as Portland) have enacted local real estate transfer taxes that apply to certain property sales. This is negotiable and governed by local ordinance.

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