Selling in Ohio and moving to Florida
The Ohio fees, forms, and tax timing to plan for, the questions to ask, and the Florida homestead basics. As of October 2026.
Quick answer
What does an Ohio seller pay when moving to Florida?
The fee Ohio sets at recording is the county conveyance fee: $4 per $1,000 of the sale price in Lucas County, $3 per $1,000 in Wood County, and $4 per $1,000 in Ottawa County, plus a $0.50 per-parcel transfer fee in Lucas and Wood. On a $250,000 sale that is $1,000 in Lucas or Ottawa and $750 in Wood. Who pays it, and the rest of the closing costs, depend on the purchase contract, so ask your title company. Once Florida is your principal residence on January 1, the Ohio 2.5% owner-occupancy reduction no longer applies to the Ohio house.
What forms does an Ohio seller give the buyer?
Most sellers of a one to four unit home give the Ohio Residential Property Disclosure Form before the purchase agreement is signed, and sellers of most homes built before 1978 also give the federal lead-based paint disclosure and EPA pamphlet.
When do I file for the Florida homestead exemption?
Make the Florida home your permanent residence by January 1 and file form DR-501 with the county property appraiser by March 1 of that tax year. The exemption is up to $50,000.
| County | Conveyance fee per $1,000 | On $100,000 | On $250,000 |
|---|---|---|---|
| Lucas (Toledo) | $4.00, plus $0.50 per parcel | $400 | $1,000 |
| Wood | $3.00, plus $0.50 per parcel | $300 | $750 |
| Ottawa (lake shore) | $4.00 | $400 | $1,000 |
As of October 2026 (Ohio sources checked October 12, 2026; Florida PT-113 read October 23, 2026). Sources: Lucas County Auditor; Wood County Auditor FAQ; Ottawa County Auditor; ORC 322.02; ORC 5302.30; EPA lead disclosure; DTE 105C; Florida DOR PT-113. General information, not legal or tax advice.
As of October 2026
This page covers the Ohio side of selling a home here when you are moving to Florida. Laws, rates, and forms change. It is general information, not legal or tax advice. Confirm the details with the county auditor, your title company, an Ohio attorney, or a tax adviser.
County conveyance fee
When a deed is recorded, Ohio charges a conveyance fee. The state portion is $1 per $1,000 of value, and a county may add up to $3 per $1,000, so the total cannot exceed $4 per $1,000. Sources: Ohio Revised Code 319.54; Ohio Revised Code 322.02.
| County | Conveyance fee | Per-parcel transfer fee | On a $100,000 sale |
|---|---|---|---|
| Lucas (Toledo) | $4.00 per $1,000 of the sale price | $0.50 | $400, plus the transfer fee |
| Wood | $3.00 per $1,000, rounded up to the nearest $100 of price | $0.50 | $300, plus $0.50 |
| Ottawa (lake shore) | $4.00 per $1,000; $4.00 minimum on taxable transfers under $1,000 | Ask the auditor | $400, plus the transfer fee |
Sources: Lucas County Auditor, transfers; Lucas County deeds brochure; Wood County Auditor FAQ; Ottawa County Auditor, real estate.
Some transfers are exempt, for example certain transfers at death or by court order. The exemption is claimed on form DTE 100EX. Who pays the fee depends on the purchase contract, so ask your title company how it is handled in your sale. More detail is on the seller closing cost guide.
The Ohio disclosure form
Most sellers of a home with one to four units give the buyer the Ohio Residential Property Disclosure Form before the purchase agreement is signed. The statute lists exemptions, including court-ordered and foreclosure transfers, transfers by an estate or trust fiduciary, transfers between co-owners, transfers to a spouse or lineal relative, never-occupied new construction, and sales to a buyer who has lived in the home for at least a year.
If the buyer gets the form, or an amendment, after signing, the buyer may cancel in a signed, dated writing within three business days, and no later than the earlier of 30 days after the seller accepted the offer or the closing. The buyer can waive that right. Source: Ohio Revised Code 5302.30. The official form is published by the Ohio Division of Real Estate. A plain-language walk-through is in the disclosure form guide.
Moving before the sale? Ask an Ohio attorney how to answer questions about a house you no longer live in.
Lead-based paint, for homes built before 1978
Federal rules require sellers of most housing built before 1978 to disclose known lead-based paint and hazards, hand over any available reports, give the buyer the EPA pamphlet Protect Your Family From Lead in Your Home, and include a lead warning statement in the contract. Buyers get a 10-day opportunity for a lead inspection or risk assessment, unless they waive it in writing or agree to a different period. Signed acknowledgments are kept for 3 years. Source: U.S. EPA, real estate disclosure.
Ohio property tax timing
- Owner-occupancy reduction: Ohio gives a 2.5% reduction on qualified levies for a home the owner occupies as a principal residence on January 1 of the year the owner files. An owner and spouse get it on only one Ohio home. Sources: form DTE 105C (PDF); Ohio Revised Code 323.152.
- When you move: the reduction, and the senior, disabled, or surviving spouse homestead exemption, depend on owning and living in the home as your principal residence on January 1. Once Florida is home, the Ohio house no longer qualifies going forward. Ask the county auditor exactly when the reduction comes off and whether anything has to be repaid.
- At sale: if the home has the senior, disabled, or surviving spouse homestead exemption, the seller attaches form DTE 101, the statement of conveyance of homestead property, to the conveyance forms. Source: form DTE 101 (PDF).
- At closing: ask your title company how property taxes are billed for your county and how they will be prorated between you and the buyer.
The Ohio domicile statement
Ohio law lets a person file a statement with the Ohio Department of Taxation and be presumed not domiciled in Ohio for the whole year, if every condition is met. The conditions include no more than 212 contact periods in Ohio during the year, at least one place of abode outside Ohio for the whole year, and not holding a valid Ohio driver's license or state ID at any time that year, among others in the statute. Source: Ohio Revised Code 5747.24.
Questions to ask a tax adviser:
- Which form is used for the domicile statement this year, and when is it due? Forms are on tax.ohio.gov.
- In the year I move, am I a part-year Ohio resident, and what Ohio tax applies to income while I lived here and to a gain on the sale of the house?
- What Toledo or other city income tax filing do I need for the year I move?
- How does Florida treat my income once I am a resident there?
Florida homestead exemption basics
From the Florida Department of Revenue:
- When someone owns property and makes it a permanent residence, the property may receive a homestead exemption of up to $50,000. The first $25,000 applies to all property taxes, including school taxes. The additional amount, up to $25,000, applies to assessed value over $50,000 and only to non-school taxes.
- To get the exemption for a tax year, you make the home your permanent residence by January 1 and file form DR-501 with the county property appraiser by March 1 of that tax year. Many property appraisers take applications online.
- The property appraiser may ask whether you claim residency in another county or state. Ask your tax adviser how that interacts with an Ohio home you have not sold yet.
- The homestead exemption also qualifies the home for the Save Our Homes assessment limitation.
Sources: Florida Department of Revenue, property tax exemptions; Florida DOR guide PT-113, homestead exemption (PDF). Your Florida county property appraiser decides eligibility.
Other questions for your title company or attorney
- Does the city or village require a point-of-sale inspection, or a water, sewer, or septic step before transfer? Ask the city or village and the county health department for the exact address.
- Can I sign closing documents from Florida, and how does remote or mail-away signing work for this sale?
- Is my sale exempt from any fee, and does form DTE 100EX apply?
Related: from listing to closing, what to fix before selling, and, if you plan to keep a summer place up here, the summer home guide.
More guides: all guides. Questions: FAQ.