Pennsylvania Quitclaim Deed: Requirements, Recording and Transfer Tax

A quitclaim deed in Pennsylvania is taxed and recorded like any other deed. The Department of Revenue's realty transfer tax regulation says a quitclaim "is taxable upon the same basis as another deed if there is an actual conveyance of real estate" (61 Pa. Code § 91.164). To protect the new owner, the deed goes to the recorder of deeds for the county where the land is located, because Pennsylvania's recording statute treats a deed that is not acknowledged or proved and recorded as void against a later good-faith buyer (21 P.S. § 351, as quoted by the U.S. Court of Appeals for the Third Circuit).

This page covers what the recorder expects on the deed, recording fees, the 1 percent state realty transfer tax and the family, divorce and trust exclusions that fit most quitclaim situations, the Statement of Value, the mortgage, deed fraud alerts and the transfer-on-death bill. For the same rules in other states, see quitclaim deed rules by state.

Information last verified on 2026-10-08. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers Pennsylvania's realty transfer tax statute (72 P.S. § 8101-C et seq.) and regulation (61 Pa. Code ch. 91), the recording statute at 21 P.S. § 351 as quoted in a federal appeals opinion, the Recorder of Deeds Fee Law, the Department of Revenue's Statement of Value form, Philadelphia's city transfer tax and fees, and the federal mortgage and gift tax rules that apply in every state. It does not cover title insurance, a particular lender's loan terms, local transfer tax rates outside Philadelphia, county fees beyond the statutory base, federal income tax, or other states' laws.

What a quitclaim deed does in Pennsylvania

A quitclaim deed is a deed. Pennsylvania's tax regulation does not give it a lighter treatment:

"A quitclaim deed is taxable upon the same basis as another deed if there is an actual conveyance of real estate." 61 Pa. Code § 91.164

As the term is commonly used, a quitclaim passes whatever interest the signer holds without promising that the title is good. No Pennsylvania statute cited here defines what a quitclaim conveys, so if a title problem matters to you, read our comparison of quitclaim vs. warranty deeds and ask a lawyer or title company before you rely on one.

No state-published quitclaim deed form appears among the official sources cited here; your county recorder of deeds can tell you what it accepts. The only state form tied to recording a deed is the Department of Revenue's Statement of Value (REV-183), covered below. A lawyer can prepare the deed; the county recorder can tell you what its office checks, but recorders cannot give legal advice.

A quitclaim also does nothing to a mortgage on the property. The borrower stays on the loan until the lender releases them; see the mortgage section below.

What the deed needs before the recorder will accept it

Pennsylvania's recording requirements come from a mix of statute and county practice. The county list below is the Pennsylvania Recorder of Deeds Association list published by the Lackawanna County recorder (dated 2012); your own county's published requirements control.

57 Pa.C.S. § 316 sets out a short-form certificate for an acknowledgment. The sources cited here do not establish a statewide preparer statement or name the statute behind the Certificate of Residence. Before you sign, ask the recorder in your county for its current checklist and cover requirements.

Does a spouse need to sign?

This guide does not state Pennsylvania's rules on a spouse joining a deed or on property spouses own together. Treat this as an open question for a lawyer. If you are married, or the deed involves property owned with a spouse, ask a Pennsylvania lawyer whether your spouse must sign before you record it.

Two probate rules bear on a married owner's deed. A surviving spouse's statutory share of an estate takes the place of common-law dower and curtesy (20 Pa.C.S. § 2105). And a surviving spouse's one-third elective share can reach some lifetime transfers, including property the owner could still revoke at death and property conveyed during the marriage within one year of death to the extent the total to one recipient exceeds $3,000 (20 Pa.C.S. § 2203(a)(3), (6)). A conveyance made with the spouse's express consent or joinder is not counted (20 Pa.C.S. § 2203(b)(1)).

Recording the deed with the county recorder of deeds

Under 21 P.S. § 351, as quoted in Montgomery County v. MERSCORP Inc., 795 F.3d 372 (3d Cir. 2015), a deed "shall be recorded in the office for the recording of deeds in the county where such lands, tenements, and hereditaments are situate." In most counties that is the recorder of deeds. In Philadelphia, the city's Department of Records handles recording.

The same section, as the opinion quotes it, states the consequence of not recording:

"Every such deed, conveyance, contract, or other instrument of writing which shall not be acknowledged or proved and recorded, as aforesaid, shall be adjudged fraudulent and void as to any subsequent bona fide purchaser" 21 P.S. § 351, as quoted in Montgomery County v. MERSCORP Inc., 795 F.3d 372 (3d Cir. 2015)

The opinion leaves out the rest of that sentence, so the full list of people the statute protects was not confirmed here. What the quoted part shows is that an unrecorded deed is void as to a later good-faith buyer, not that it is void for every purpose. The same opinion notes that recording is not necessary to validly convey property in Pennsylvania, citing the state Supreme Court: "Title to real estate may be passed by delivery of a deed without recording" (Matter of Pentrack's Estate, 405 A.2d 879, 880 (Pa. 1979)). The Third Circuit also held that section 351 does not create a duty to record every conveyance. Recording is how the new owner protects their interest. Once the deed is recorded, you can find it through the county's records; see how to search Pennsylvania property records.

Recording fees

Pennsylvania sets a base recording fee schedule by statute, but only for some counties. The Recorder of Deeds Fee Law (Act of April 8, 1982, P.L. 310, No. 87) applies to counties of the second A through eighth class and home-rule counties of those classes. It does not apply to Philadelphia, a first class county, or to Allegheny County, a second class county.

Separately, any county, of any class, may adopt a demolition fee of up to $15 for each deed and mortgage recorded (Fee Law § 2.2).

These are the statutory base figures. Your county recorder's fee schedule shows what the office actually charges, and it can include other charges, so check it before you go.

In Philadelphia, the Department of Records raised the deed recording fee from $274.75 to $277.75 on July 1, 2025, according to the city; check the Department of Records' current schedule before you record.

Realty transfer tax on a quitclaim deed

The Department of Revenue states the rule plainly: "Pennsylvania realty transfer tax is imposed at a rate of 1 percent on the value of real estate (including contracted-for improvements to property) transferred by deed, instrument, long-term lease or other writing. Both grantor and grantee are held jointly and severally liable for payment of the tax."

County recorders of deeds collect the tax and send the Commonwealth's 1 percent to the Department. Local governments may levy their own realty transfer tax on top, and the Department notes that "the locals have the option to share their realty transfer tax among school districts and municipalities." Local rates vary by municipality and school district, so ask your county recorder for the combined rate.

The state tax is due when the deed is presented for recording or within 30 days after the deed is accepted, whichever comes first (72 P.S. § 8102-C), so leaving a deed unrecorded does not avoid it. Local realty transfer taxes levied under the Tax Reform Code's local tax article apply only to the extent the transfer is subject to the state tax (72 P.S. § 8101-D), so a transfer excluded from the state tax is also outside those local taxes. That article does not list cities of the first class; Philadelphia's tax is covered next.

Philadelphia's rate is a city rule, not a statewide one: 3.578 percent (city) plus 1 percent (Commonwealth), effective July 1, 2025. The city rate was 3.278 percent before that date.

How a gift or no-money deed is valued

A quitclaim to a family member or friend often states no price. That does not set the taxable value at zero. When real estate is transferred "by gift or otherwise without consideration or for a nominal consideration," its value is its computed value (61 Pa. Code § 91.135(3)). Computed value is the county assessed value multiplied by the common level ratio factor (61 Pa. Code § 91.131); the Statement of Value form walks through that calculation.

So the idea that a gift deed or quitclaim escapes the tax is a myth. Unless the transfer fits an exclusion, the tax applies to the computed value.

Family transfers excluded from the tax

The Tax Reform Code excludes a transfer between these family members (72 P.S. § 8102-C.3(6), as amended in 2012):

• Husband and wife.
• Former spouses who have divorced, if the property was acquired by both of them or by either of them before the final divorce decree was granted.
• A parent and a child, or a parent and the child's spouse.
• A stepparent and a stepchild, or a stepparent and the stepchild's spouse.
• Brothers and sisters, including a transfer between a person and a sibling's spouse or between the spouses of two siblings.
• A grandparent and a grandchild, or a grandparent and the grandchild's spouse.

The Department of Revenue's implementing regulation, last amended in 2007, reads the lineal relationships to reach great-grandparents and great-grandchildren "and the like" (61 Pa. Code § 91.193(b)(6)(i)). Its printed list differs from the current statute: it does not name stepparents or stepchildren, it adds a remarriage limit when a child or sibling has died, and it words the divorce rule as realty acquired "before or during their marriage." If your relationship is in the statute but not the regulation, confirm the exclusion with the Department of Revenue or the recorder before you record.

Two limits matter for quitclaims. First, a subsequent transfer by the new owner within one year is taxed as if the original owner were making it (72 P.S. § 8102-C.3(6); 61 Pa. Code § 91.193(b)(6)(ii)). Second, the estate of a deceased family member is not a family member for this exclusion (§ 91.193(b)(6)(iii)).

Neither the statute nor the regulation names unmarried partners, aunts, uncles, nieces, nephews, cousins, in-laws other than those listed above, or friends. A family deed is not automatically tax free.

Divorce transfers

While spouses are still married, a transfer between them fits the husband-and-wife exclusion. After the divorce, the former-spouse exclusion covers property that both spouses or either spouse acquired before the final divorce decree was granted (72 P.S. § 8102-C.3(6)). For the divorce process itself, see Pennsylvania divorce laws.

Transfers into or out of a trust

"A transfer for no or nominal actual consideration to a trustee of a living trust from the settlor of the living trust is excluded from tax" (61 Pa. Code § 91.156). A transfer for no or nominal consideration from the trustee of a living trust back to the settlor is also excluded when the settlor originally conveyed the property to the trustee (72 P.S. § 8102-C.3(9.2)). For an ordinary trust, a transfer is excluded only if a direct transfer to all possible beneficiaries would be wholly excluded.

Bring the trust agreement. "An exemption will not be granted under this section unless the recorder of deeds is presented with a copy of the trust agreement."

Correcting or confirming an earlier deed

"A deed made without consideration for the sole purpose of correcting an error in the description of the parties or of the premises conveyed is not taxable," if the conditions in 61 Pa. Code § 91.151 are met. A confirmatory deed is also excluded under § 91.152 when it is made without consideration, its sole purpose is to confirm title under a previously recorded document, the grantee already held record title, and the grantor has no interest in the property or received it by a document void from the start. The Statement of Value must attach a complete copy of the deed being corrected or confirmed. Section 91.164 points quitclaims to both rules.

Adding or removing a co-owner

A transfer between co-owners that changes their undivided shares is taxable to the extent of the change in proportion (61 Pa. Code § 91.157(b)), unless a family exclusion covers it. A transaction in which the full value of the interest transferred is $100 or less is excluded (§ 91.193(b)(21)).

The Statement of Value (REV-183)

The Department of Revenue's Realty Transfer Tax Statement of Value (REV-183) is filed in duplicate with the recorder of deeds when "(1) the full value/consideration is not set forth in the deed, (2) the deed is without consideration or by gift, or (3) a tax exemption is claimed." Section IV of the form lists exemption reasons, including transfers to or from a trust and corrective or confirmatory deeds, plus an "Other" choice that asks for an explanation and the statutory or regulatory citation.

The form adds: "A Statement of Value (SOV) is not required if the transfer is wholly exempt from tax based on family relationship or public utility easement. However, it is recommended that a SOV accompany all documents filed for recording." The regulation makes that family exception depend on the deed itself: the document must clearly indicate the relationship (61 Pa. Code § 91.112(d)).

A statement of value must give "the true, full and complete value of the realty transferred" whether or not an exclusion is claimed, and the reason the document is not taxable (§ 91.112(a)); for family transfers, it may be limited to explaining why the document is not taxable (§ 91.194). Fill it out completely. The form warns: "FAILURE TO COMPLETE THIS FORM PROPERLY OR ATTACH REQUESTED DOCUMENTATION MAY RESULT IN THE RECORDER'S REFUSAL TO RECORD THE DEED."

Property tax: the homestead exclusion

Pennsylvania's homestead and farmstead exclusions reduce school property taxes for owners who apply to their county assessment office. According to the Department of Community and Economic Development, "To receive school property tax relief for tax years beginning July 1 or January 1, an application for homestead or farmstead exclusions must be filed by the preceding March 1." The statute sets March 1 for most of the state; in Philadelphia, the deadline is a date the city sets, no later than December 1 of the year before the exclusion first applies (53 Pa.C.S. § 8584(b)).

If a quitclaim means an approved homestead no longer qualifies for the owner who claimed it, that owner must notify the county assessor within 45 days. Failing to do so is treated like a false application: the taxes that would have been due, plus interest and a 10 percent penalty (53 Pa.C.S. § 8584(h), (j)(1)). The recorder of deeds also sends the assessor periodic lists of deeds presented for recording (§ 8584(j)(2)). Whether a new owner must file a new application after a quitclaim, and whether any statewide rule makes a transfer trigger reassessment, is a question for your county assessment office. Ask your county assessment office after the deed is recorded.

The mortgage stays with the borrower

A quitclaim deed changes who owns the property. It is not an agreement with the lender, and it does not take anyone off the loan. Under federal rules, release comes from the lender: for a loan on a home the borrower occupies or will occupy, if before the transfer the lender and the new owner agree in writing that the new owner will be obligated on the loan, "a lender shall release the existing borrower from all obligations under the loan instruments" (12 CFR 191.5(b)(4)).

Many mortgages also let the lender demand full payment when the property is transferred. Federal law limits that power for loans secured by residential property with fewer than five dwelling units (12 U.S.C. § 1701j-3(d)). Under 12 CFR 191.5(b), for a loan on a home the borrower occupies or will occupy, the protected transfers include:

• A transfer where the borrower's spouse or children become an owner, if the new owner occupies or will occupy the property.
• A transfer from a divorce decree, legal separation agreement or property settlement agreement by which the spouse becomes an owner, with the same occupancy condition.
• A transfer into a living (inter vivos) trust in which the borrower is and remains the beneficiary and occupant, unless the borrower refuses to give the lender a reasonable way to learn of later changes in beneficial interest or occupancy.

The federal statute separately protects a transfer by devise, descent or operation of law on the death of a joint tenant or tenant by the entirety (12 U.S.C. § 1701j-3(d)(3)).

These exceptions limit when a lender may call the loan due. They do not release anyone from the debt, and a lender may still enforce the clause if a later event disqualifies the transfer (12 CFR 191.5(b)(5)). Ask the lender before you record a deed on mortgaged property.

Federal gift tax

A quitclaim to a relative for little or nothing can be a gift for federal tax purposes. The IRS says the gift tax "applies to the transfer by gift of any type of property," and that the donor is generally the one responsible for paying it. For 2026, the annual exclusion for gifts is $19,000 per recipient. For anything beyond that, read the IRS guidance or ask a tax professional.

Deed fraud protections

Some Pennsylvania recorders offer free alerts when a document is recorded in your name. The FBI's Internet Crime Complaint Center has advised owners to check whether their county recorder offers a notification service of this kind.

• Philadelphia (city program): The free Fraud Guard tool lets owners "request an email notification if a specified name appears in any document, such as a deed or mortgage, recorded in the City of Philadelphia Recorder of Deeds Office." When the city launched it in 2019, it said the email would come about 30 days after recording, and that the city also mails a paper notice to the owner of record when a deed or mortgage is recorded.
• Bucks County (county program): The Recorder of Deeds' free Fraud Alert System sends an email from its recording vendor, LANDEX, "anytime a document has been recorded in the office against your name."

Other counties may run their own programs; ask your recorder.

A deed fraud bill is not law. HB 1406 of the 2025-26 session, which would amend the grading of theft offenses in Title 18 (its sponsor's memo is titled "Protecting vulnerable homeowners from deed fraud"), passed the House 203-0 on June 24, 2025, was reported by the Senate Judiciary Committee on September 9, 2025, and was laid on the table under Senate Rule 9 on October 29, 2025. No later action appeared on the bill page as of October 8, 2026.

Transfer-on-death deeds: a bill, not law

Pennsylvania owners sometimes ask whether they can name a beneficiary on a deed instead of signing a quitclaim now. HB 2124 of the 2025-26 session, "An Act amending Title 20 (Decedents, Estates and Fiduciaries) of the Pennsylvania Consolidated Statutes, providing for uniform real property transfer on death," passed the House on October 5, 2026. It still needs the Senate and the Governor, and it is not law. For how an estate is settled after an owner dies, see Pennsylvania probate.

Related

• Quitclaim deed rules by state
• Quitclaim vs. warranty deed
• Pennsylvania property records
• Pennsylvania divorce laws
• Pennsylvania probate

This article is general legal information about Pennsylvania's realty transfer tax statute and regulation, the recording statute at 21 P.S. § 351 and the Recorder of Deeds Fee Law, verified on 2026-10-08. It is not legal or tax advice. For your specific situation, contact your county recorder of deeds (who cannot give legal advice), a legal aid office, or a lawyer licensed in Pennsylvania.

Last updated: 2026-10-08.

Frequently Asked Questions

How do I file a quitclaim deed in Pennsylvania?

Record the signed deed with the recorder of deeds in the county where the property is located (21 P.S. § 351, as quoted by the Third Circuit); in Philadelphia the city's Department of Records handles recording. Bring the Statement of Value (REV-183) when one is required, the Certificate of Residence county recorders ask for, and payment for the recording fees and any realty transfer tax.

Does a quitclaim deed need to be notarized in Pennsylvania?

Yes, in practice. County recorders require a formal acknowledgment (not sworn and subscribed) before a notary public, and Pennsylvania law also lets other officers perform notarial acts, including a recorder of deeds or a judge (57 Pa.C.S. § 310(a)). The recording statute, as quoted in a 2015 Third Circuit opinion, treats a deed that is not acknowledged or proved and recorded as void against a later good-faith buyer (21 P.S. § 351).

How much does it cost to record a quitclaim deed in Pennsylvania?

In second A through eighth class counties, the Recorder of Deeds Fee Law base is $11.50 for a deed of up to four names and four pages, $2 for each extra page, $0.50 for each extra name, plus a $5 records improvement fee, and any county may add a demolition fee of up to $15. Philadelphia and Allegheny County are not covered by that base schedule, so check your county recorder's or the Philadelphia Department of Records' current schedule for the total.

Do you pay transfer tax on a quitclaim deed in Pennsylvania?

Yes, unless an exclusion applies. A quitclaim is taxable on the same basis as any other deed when real estate actually changes hands (61 Pa. Code § 91.164); the state tax is 1 percent, and local realty transfer taxes may be added.

Is a quitclaim deed to a family member tax free in Pennsylvania?

Mainly for the relationships listed in 72 P.S. § 8102-C.3(6): spouses, former spouses for property acquired before the final divorce decree, parent and child or the child's spouse, stepparent and stepchild or the stepchild's spouse, siblings and siblings' spouses, and grandparent and grandchild or the grandchild's spouse, and the Department's regulation also reaches great-grandparents and great-grandchildren (61 Pa. Code § 91.193(b)(6)(i)); a gift to anyone else, such as a niece, nephew or unmarried partner, is taxed at computed value unless another exclusion applies, and an onward transfer by a family member within one year is taxed as if the original owner made it.

Do I need a Statement of Value (REV-183) with a quitclaim deed?

Usually yes when the deed is a gift, does not state the full consideration, or claims an exemption. The form says it is not required for a transfer wholly exempt by family relationship, provided the deed clearly shows that relationship (61 Pa. Code § 91.112(d)), though the Department of Revenue recommends filing one with every deed.

Does a quitclaim deed remove me from the mortgage?

No. A deed changes ownership, not the loan. Under 12 CFR 191.5(b)(4), for a loan on a home the borrower occupies, a borrower is released when, before the transfer, the lender and the new owner agree in writing that the new owner will be obligated on the loan, so talk to the lender before you sign.

Is an unrecorded quitclaim deed valid in Pennsylvania?

The recording statute, as quoted by the Third Circuit, makes a deed that is not acknowledged or proved and recorded void as to a later good-faith buyer (21 P.S. § 351). The same opinion notes that recording is not necessary to validly convey property in Pennsylvania, since title can pass by delivery of a deed without recording, but recording is what protects the new owner against a later buyer.

Does my spouse have to sign a quitclaim deed in Pennsylvania?

This guide does not state Pennsylvania's rule on a spouse joining a deed. A conveyance made with the spouse's express consent or joinder is not counted toward the surviving spouse's elective share, while some transfers made without it, such as gifts within a year of death above $3,000 per recipient, can be (20 Pa.C.S. § 2203). If you are married or own the property with a spouse, ask a Pennsylvania lawyer before you sign or record.

Does Pennsylvania allow transfer-on-death deeds?

Not under current law found in this research. HB 2124, which would add uniform real property transfer on death to Title 20, passed the House on October 5, 2026 and still needs the Senate and the Governor.