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$1,925, debit buyer; page 2. Two state taxes are associated with a new mortgage: documentary stamp taxes and intangible taxes. Documentary stamps are charged on all mortgages, both new and assumed, but not on "subject to" mortgages. So documentary stamp taxes will be charged on the new second mortgage but not on the first mortgage.
Is an Unintended Documentary Stamp Tax Loophole Depriving Florida of Tax Revenue? A recent newspaper account presents evidence and concludes that a loophole in Florida’s real estate transfer documentary stamp tax deprives the state of substantial revenue it should collect.
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Documentary Stamp Taxes are assessed on documents that transfer interest in Florida real property, such as warranty deeds and quit claim deeds. Additional taxes are charged for fuels, tobacco products, communications services, and more. For a full of account of taxes charged in Florida, see the Florida Department of Revenue website.
Don’t Pay Unnecessary Documentary Stamp and Intangible Taxes – Berger Singerman Law Blog A note made or delivered in Florida and secured by a leasehold mortgage will be subject to documentary stamp taxes but is not subject to the non-recurring intangible tax.
Because Florida does not impose a state income tax on individuals, the imposition of documentary stamp and non-recurring intangible personal property taxes on Florida real estate loan transactions is one way that the State provides for additional revenue. Some real estate loan transactions, however, can be structured in a way that results in a.
A note made or delivered in Florida and secured by a leasehold mortgage will be subject to documentary stamp taxes but is not subject to the non-recurring intangible tax.