The standard fees which a register may charge are summarized as follows:
| Military discharges (TCA § 8-21-1001) | No Charge |
| For each plat, map or survey (TCA 21 8-21-1001) | $15.00 |
| For each document (other than UCC, military discharge, plat, Map, survey, corporate charter), page size not to exceed 8 ½ X 14″ (TCA § 8-21-1001) | $10.00 |
| For each instrument in a document in excess of one instrument (TCA § 8-21-1001) | $5.00 |
| For each page in a document in excess of two pages (TCA § 8-21-1001) | $5.00 |
| For a certified copy of a plat, map or survey (TCA § 8-21-1001) | $5.00 |
| For a certified copy of a document other than a plat, map or survey page size not to exceed 8 ½ X 14″ per page | $1.00 |
| For filing or recording a UCC record plus per page in excess of ten pages (TCA § 47-9-525) | $15.00/$0.50 |
| For each additional name in a UCC record required to be Indexed (TCA § 47-9-525) | $15.00 |
| For a copy of any UCC record, per page (TCA § 47-9-525) | $1.00 |
| For issuing each receipt for state taxes (Register’s Fee) (TCA § 67-4-409) | $1.00 |
| For recording any corporate charters or related documents plus Fifty cents (.50) per page in excess of five (TCA § 48-11-303) | $5.00/$0.50 |
| For recording certificates of limited partnership plus $.50 per page in excess of five (TCA § 61-2-206) | $5.00/$0.50 |
| For recording limited liability company (LLC) documents plus per page in excess of five (TCA § 48-204-101) | $5.00/$0.50 |
A document is defined as the entire writing offered for registration, which may contain one or more instruments. An instrument is defined as a legal writing that gives formal expression to or evidence of a complete legal act or agreement requiring a separate index entry. For example, a document that contains a deed and a release of a deed of trust contains two instruments, and a document that contains three assignments of a deed of trust contains three instruments.
All recordings have a $2.00 data processing fee added. There is a $2.00 e-file submission fee.
Military discharges are recorded without any fee being charged (standard fee or computer fee). TCA § 8-21-1001 (a) (1). DD214/discharges are a protected instrument and therefore are NOT accessible online.
Collection of State Taxes
The register is responsible for the collection and transmittal to the Department of Revenue of two related privilege taxes, the state transfer tax, and the state “mortgage” tax (tax on the recording or filing of an instrument evidencing an indebtedness). Both taxes are levied by TCA § 67-4-409. Registers collect a five percent (5%) commission on state transfer and “mortgage” taxes collected. TCA § 67-4-409 (d). Fifty-two percent (52%) of this percent (5%) commission is remitted monthly to the state treasurer. The remaining forty-eight percent (48%) of this five percent (5%) commission is treated as a standard fee of the office.
Transfer Tax
The transfer tax is a tax on the privilege of having an instrument recorded where the instrument transfers a freehold interest in real estate, whether by deed, court decree, partition deed or any other instrument. The grantee may pay the tax on the value of the property or the consideration given, whichever is greater, unless the transfer is by quitclaim, whereupon the grantee pays on the basis of the actual consideration for the transfer. The value of the property means the market value or what the property would bring at a fair and voluntary sale.
The rate of the trans tax is thirty-seven cents (.37) per one hundred dollars ($100.00) or three dollars and seventy cents (3.70) per thousand of value consideration.
Certain transactions listed in TCA § 67-4-409 are exempt from the transfer tax. No transfer tax is due on the transfer of any real estate which is:
- A leasehold estate (estate for a fixed number of years);
- The creation or dissolution of a tenancy by the entirety;
- By the conveyance from one (1) spouse to the other;
- By the conveyance from one (1) spouse or both spouses to the original grantor of grantors in the instrument and the original grantor’s spouse; or
- By the conveyance from one (1) spouse or both spouses to a trustee and immediate reconveyance by the trustee in the same instrument as tenants in common, tenants in common with right of survivorship, joint tenants or joint tenants with right of survivorship;
- A deed of division in kind of realty formerly held by tenants in common;
- A release of a life estate to the beneficiaries of the remainder interest;
- A deed or deeds executed by an executor to implement a testamentary devise;
- A domestic settlement decree and/or domestic decrees and/or deeds which are an adjustment of property rights between divorcing parties;
- The creation or dissolution of a tenancy by the entirety;
- A transfer by a transferor ofreal estate to a revocable living trust created by the same transferor or by a spouse of the transferor, or transfers by the trustee of a revocable living trust back to the same transferor or to the transferor’s spouse;
- A deed executed by the trustee of a revocable living trust to implement a testamentary devise by the trustor of the trust; or
- A deed executed by the trustee of a testamentary trust or revocable living trust to implement the distribution of the real property to a trust beneficiary or beneficiaries.
Mortgage Tax
The “mortgage” tax is a tax on the privilege of recording or filing any instrument evidencing an indebtedness, including but not limited to mortgages, deeds of trust, conditional sales contracts, UCC financing statement and liens on personal property. other than motor vehicles. The mortgage tax is not levied on the recording of judgment liens, contractor’s liens, nor is the tax due on mortgages or deeds of trust issued under the Home Equity Conversion Act (i.e., reverse mortgages) and which are labeled as such on the face of the instrument. Also, no mortgage tax is due on the recording of instruments giving notice of the creation of a lien, security interest or pledge wherein an energy acquisition corporation formed for the benefit of a local government is either the secured party or the debtor.
The rate of the mortgage tax is $.115 on each one hundred dollars ($100.00) or $.11.5 cents per thousand over two thousand dollars ($2,000.00) of indebtedness. The incidence of the tax is declared to be on the mortgagor, grantor or debtor, as evidenced by the instrument offered for recording.
The word “indebtedness” as used in this tax law means the principal debt or obligation which is reasonably contemplated by the parties to be included within the terms of the agreement. If the principal indebtedness secured is not determinable from the terms of the instrument, then the statute calls for the tax to be determined according to the value of the property covered by the instrument.
Every recorded instrument evidencing an indebtedness must contain the following language on the face of the instrument or in an attached sworn statement:
Maximum principal indebtedness for Tennessee recording tax purposes is $ _
When the collateral is located both within and outside of Tennessee, the tax is calculated according to the value of the collateral located within Tennessee as a percentage of the total value of collateral securing the debt.