NOTE: As of 8/31/18, the Delaware Division of Revenue has updated the Realty Transfer Tax Return and Affidavit of Gain and Value Form (Form 5402) and published the new First Time Home Buyer's Credit form (Form 5402, Schedule 1). For an explanation of the First Time Home Buyer's Credit, as well as Claim for Refund of Realty Transfer Taxes by First Time Home Buyer form (Form 5405), please see First-Time Home Buyer Tax Credit (Delaware Division of Revenue). Older versions of the form will only be accepted by the State through 9/30/18. Ensure the correct version is being used by verifying the revision date in the bottom-left corner of the form.
Sussex County recently revisited the first-time home buyer transfer tax exemption and determined that it should be applied soley to the first-time home buyer's portion of the Sussex County transfer tax. On June 13, 2017, the Sussex County Council adopted an amendment to Sussex County Code, §103-19D to reflect this change. This change applies to all residential real estate contracts entered into on or after July 1, 2017.
If you are handling a real estate closing for a first-time home buyer and the contract was entered into prior to July 1, 2017, you are required to attach a copy of the contract to the Sussex County Transfer Tax Affidavit prior to recording. This will ensure that the exemption applies to the entire transaction and not only to the buyer's portion of the transfer tax.
The Mission of the Recorder of Deeds Office is to Serve the Residents of Sussex County by correctly recording and indexing documents in a timely and efficient manner, by courteously responding to requests for help and information, by collecting and properly accounting for the appropriate fees and taxes, and by providing every employee with motivation, training, and experience.
|Recorder of Deeds||Scott Dailey|
|Address||2 The Circle
P.O. Box 827
Georgetown, DE 19947
|Hours||8:30 AM - 4:30 PM (M-F except holidays)
Recording window closes at 4:00 PM
- Limit of 5 document Recordings per check/money order payment.
- All payments must be correct or they will be returned. We no longer issue refunds.
- Deeds received to be recorded within town limits without the proper Town Stamps will be returned.
- The recording window closes at 4:00 PM. Documents must be submitted in person, at the recording window, prior to that time.