Ward & Taylor LLC

	Exemptions		Transfer Tax 1.5/1.5 %*
Municipality	Buyer	Seller	City/Town	State
Kent County	Yes	Yes
Bowers	**
Camden	**
Cheswold	**
Clayton	**
Dover	Yes	No
Farmington	**		1	2
Felton	Yes	No
Frederica	**
Harrington	**
Hartly	**		1	2
Houston	**
Kenton	**		1	2
Leipsic	**
Little Creek	**
Magnolia	Yes	No
Milford	Yes	No
Smyrna	**
Viola	**
Woodside	**		0	2
Wyoming	**

* - The 3% transfer tax is usually split 1.5% to the county/municipality and 1.5% to the State unless otherwise stated above.
** - No exemptions are allowed for these municipalities