Real Estate Transfer Fee Common Questions - M

​​​​​ Merger of Entities

  1. Is a conveyance pursuant to a merger of entities exempt from transfer fee?

Mineral Rights

  1. Did the Wisconsin Department of Revenue change its requirement of filing a real estate transfer return and fee on mineral and timber rights?

  2. How is the transfer fee calculated on a mineral lease?

  3. When a lease is recorded and a transfer fee is paid for a mineral lease to extract gravel for a future road project, and the road project goes to another contractor, the lease is terminated and all consideration paid is returned according to the lease terms. Is the transfer fee that was paid with the recording of the lease eligible for a refund?

Mobile Homes

  1. A mobile home on land that is leased or owned by the mobile home owner on a foundation (including blocks) and hooked to water, sewer and other utilities is sold. Is the conveyance subject to transfer fee?

  2. A mobile home that is subject to the municipal permit fee under sec. 66.0435(3), Wis. Stats. that is on a foundation (including blocks) and hooked to water, sewer and other utilities is sold. Is the conveyance subject to transfer fee?

Merger of Entities


Mineral Rights


Mobile Homes


Questions?

Contact us at RETR@wisconsin.gov.