Texas has no statewide real estate transfer tax, and the Texas Property Tax Code preempts cities from imposing one. Dallas has no measure comparable to Los Angeles Measure ULA. High-value home sales close with only standard recording fees and proration.
Texas Tax Code Chapter 11 and longstanding Attorney General opinions confirm only the legislature may authorize property transfer taxes, and none has been enacted statewide or for Dallas. Texas Constitution Article VIII further restricts new local taxes without voter approval and legislative permission. Dallas charges only standard Dallas County Clerk recording fees on deeds, typically a flat per-page rate set by Texas Local Government Code Section 118.011. There is no luxury or mansion surcharge regardless of sale price. Buyers and sellers handle prorated property taxes at closing under the Texas Property Tax Code, but no separate documentary or transfer-of-title tax applies. Any future mansion tax would require state legislation, not a Dallas city ordinance.
Because no city transfer tax exists, there is no underpayment penalty. Failure to pay county recording fees simply prevents the deed from being recorded, leaving title unperfected, which can complicate financing and resale.
Dallas, TX
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See how Dallas's mansion tax (measure ula) rules stack up against other locations.
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