Documentary Stamp Tax Exemption for Divorce in Florida
What the Documentary Stamp Tax Is
Florida imposes an excise tax — the documentary stamp tax — on every deed that transfers real property. The standard rate is $0.70 per $100 of consideration (Miami-Dade County uses $0.60 per $100). When the property carries a mortgage, the transfer of an ownership interest to a co-owner is treated as taxable consideration equal to half of the outstanding mortgage balance.
On a home with $300,000 remaining on the mortgage, the stamp tax on a quitclaim deed transferring one spouse's interest would be $1,050 at the standard rate. That is a real number — and it is entirely avoidable in a divorce transfer if you include the right language on the deed.
The § 201.02(7)(a) Exemption
Florida Statutes § 201.02(7)(a) exempts deeds between spouses or former spouses from documentary stamp tax when the transfer is made pursuant to an action for dissolution of marriage and the property transferred is the marital home or an interest in the marital home.
The exemption applies to quitclaim deeds, warranty deeds, and any other instrument conveying an interest in the marital residence as part of the divorce settlement.
The Language You Must Include
The exemption is not automatic. The clerk of court's recording office will assess the full documentary stamp tax unless the deed itself contains specific statutory language claiming the exemption. The language must appear on the face of the deed — not in an attachment, not in a cover letter.
The standard formulation:
"This deed is executed and delivered between former spouses pursuant to a Final Judgment of Dissolution of Marriage entered in the Case of [Case Name], Case No. [Case Number], in the Circuit Court of the [Judicial Circuit Number] Judicial Circuit in and for [County Name] County, Florida, and is exempt from Documentary Stamp Tax pursuant to Section 201.02(7)(a), Florida Statutes."
Include the case name, case number, judicial circuit, and county. Without this information, the clerk may reject the exemption claim and require you to pay the tax upfront, then apply for a refund — a process that can take months.
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When the Exemption Does Not Apply
The exemption is limited to the marital home. Other real property transferred as part of the divorce — investment properties, rental units, vacant land — does not qualify. For those transfers, the full documentary stamp tax applies at $0.70 per $100 of the mortgage liability being transferred (or $0.60 in Miami-Dade).
The exemption also requires that the transfer be "pursuant to" the dissolution action. A property transfer between former spouses that is not connected to the divorce decree — for example, a separate real estate transaction years later — does not qualify.
Timing: Before vs. After the Final Judgment
If the quitclaim deed is recorded before the final judgment is entered (some couples execute deeds during the divorce to expedite the property division), the exemption still applies — but the tax must be paid at recording, and you then file a refund application with the Florida Department of Revenue within one year of the final decree.
Recording the deed after the final judgment is straightforward: include the exemption language, present the certified decree to the recording clerk, and the exemption is applied at the counter.
Recording the Deed
Bring the executed quitclaim deed to the Clerk of the Circuit Court in the county where the property is located. The clerk records the deed and returns a recorded copy. Recording fees vary by county but are typically $10 for the first page and $8.50 for each additional page.
If you are also claiming the homestead exemption on property taxes, update that separately with the county property appraiser's office — the recording of the deed does not automatically transfer the homestead exemption.
The Florida After-Divorce Checklist includes a real estate transfer checklist with the exact statutory language, a recording fee guide, and a deadline tracker for the one-year refund window when the deed is recorded before the final judgment.
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