NOVEDADES

New graduated transfer fee rates apply to real estate transactions over $1 million, with rates ranging from 1% to 3.5% based on sale price. The fee is now paid by the seller instead of the buyer. Rates are: 1% ($1M-$2M), 2% ($2M-$2.5M), 2.5% ($2.5M-$3M), 3% ($3M-$3.5M), and 3.5% (over $3.5M). Limited refund opportunities exist for transactions with contracts executed before July 10, 2025 and recorded by November 15, 2025. Refund claims must be filed within one year of recording.