77.25 Exemptions from fee.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

77.25 Exemptions from fee. The fees imposed by this subchapter do not apply to a conveyance:

(1)Prior to October 1, 1969.

(2)From the United States or from this state or from any instrumentality, agency or subdivision of either.

(2g)By gift, to the United States or to this state or to any instrumentality, agency or subdivision of either.

(2r)Under s. 236.29

(1)or

(2)or 236.34

(e)or for the purpose of a road, street, or highway, to the United States or to this state or to any instrumentality, agency, or subdivision of either.

(3)Which, executed for nominal, inadequate or no consideration, confirms, corrects or reforms a conveyance previously recorded.

(4)On sale for delinquent taxes or assessments.

(5)On partition.

(6)Pursuant to mergers of entities.

(6d)Pursuant to partnerships filing or cancelling a statement of qualification under s. 178.0901 or a corresponding statement under the law of another jurisdiction.

(6m)Pursuant to the conversion of a business entity to another form of business entity under s. 178.1141 , 179.1141 , 180.1161 , 181.1161 , or 183.1041 , if, after the conversion, the ownership interests in the new entity are identical with the ownership interests in the original entity immediately preceding the conversion.

(6q)Pursuant to an interest exchange under s. 178.1131 , 179.1131 , 180.1102 , 181.1131 , or 183.1031 .

(6t)Pursuant to a domestication under s. 178.1151 , 179.1151 , 180.1171 , 181.1171 , or 183.1051 .

(7)By a subsidiary corporation to its parent corporation for no consideration, nominal consideration or in sole consideration of cancellation, surrender or transfer of capital stock between parent and subsidiary corporation.

(8)Between parent and child, stepparent and stepchild, parent and son-in-law, parent and daughter-in-law, or grandparent and grandchild for nominal or no consideration.

(8m)Between husband and wife.

(8n)Between an individual and his or her domestic partner under ch. 770 .

(9)Between agent and principal or from a trustee to a beneficiary without actual consideration.

(10)Solely in order to provide or release security for a debt or obligation, if the debt or obligation was not incurred as the result of a conveyance.

(10m)Solely to designate a TOD beneficiary under s. 705.15 .

(11)By will, descent or survivorship.

(11m)By nonprobate transfer on death under s. 705.15 .

(12)Pursuant to or in lieu of condemnation.

(13)Of real estate having a value of $1,000 or less.

(14)Under a foreclosure or a deed in lieu of a foreclosure to a person holding a mortgage or to a seller under a land contract.