Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Recordation Tax Regulations [23 VAC 10 ‑ 320]
Amendment of the Recordation Tax Regulation, 23 VAC 10-320-70; deeds of partition and transfers
Action 5012
[Withdrawn 1/31/2023]
General Information
Action Summary This regulatory action will amend the Recordation Tax regulation section 23 VAC 10-320-70 to reflect the current statutory exemption for deeds of partitions and transfers pursuant to decrees of divorce and separate maintenance. Effective July 1, 2016, legislation enacted in the 2016 General Assembly Session, House Bill 596 (2016 Acts of Assembly, Chapter 37), provided exemption from the recordation tax for deeds of partition, or any combination of deeds simultaneously executed and having the effect of a deed of partition, among joint tenants, tenants in common, or coparceners and deeds transferring property pursuant to a decree of divorce or of a separate maintenance or pursuant to a written instrument incident to such divorce or separation. Prior to July 1, 2016, such deeds were subject to the Recordation Tax at the rate of $0.50 per deed. Under Virginia law, a deed is effective between the parties when the grantor delivers it to the grantee. Virginia offers a recordation system in each circuit court to record deeds and has enacted laws providing certain protections for buyers and lenders who rely on the information recorded in the circuit courts. Accordingly, Virginia imposes a tax for the privilege of using the recordation system to record deeds. The regulatory action does not reflect any change in current tax policy and will have no impact on the administration of the Recordation Tax.
Chapters Affected Only affects this chapter.
Executive Branch Review This action will go through the normal Executive Branch Review process.
RIS Project Yes  [004876]
New Periodic Review This action will not be used to conduct a new periodic review.
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Contact Information
Name / Title: Vivek Bakshi  / Policy Analyst
Address: PO Box 27185
Richmond, VA 23261
Email Address:
Phone: (804)371-2340    FAX: (804)371-2355    TDD: ()-