1. (1) Security for Debt: The reconveyance of realty conveyed to secure a debt upon payment of such debt is not taxable.

2. (2) No Consideration:

   1. (a) A conveyance of unencumbered realty as a gift is not taxable.
   2. (b) A deed of conveyance reciting a consideration such as “love and affection and $1,” “desire to promote welfare and $1,” or “$1 and other valuable consideration,” requires at least the minimum tax.
3. (3) To Correct Error. If a deed corrects a technical deficiency in a previous deed in the nature of a scrivener’s error, and the correcting deed does not convey an interest in real property, the correcting deed is not subject to tax.
4. (4) Personal Representative’s Deed: A deed given by a personal representative in accordance with the terms of a will is not taxable, including any term of the will that authorizes the personal representative to allocate and convey different parcels to different devisees instead of conveying undivided interests in each parcel. However, if a devisee takes a greater share in the realty than that to which the devisee is entitled under the will, the deed given by the personal representative to convey such greater share is subject to a tax computed upon the amount of any consideration given.
5. (5) Agent to Principal: A deed from an agent to his principal conveying real estate purchased for and with funds of the principal is not taxable.
6. (6) Partition Deed. Partition deed is not taxable, unless for consideration, some of the parties take shares greater in value than their undivided interest, in which event a tax attaches to each deed conveying such greater share computed upon the consideration for the excess. Where the property being partitioned is subject to a mortgage, tax is based on the mortgage balance in proportion to the identical interest which the grantor held in the property as of the date of transfer.
7. (7) Leases of Real Property. Leases are not taxable when the only consideration is the lessee’s promise to pay future rent.
8. (8) United States to Nonexempt Party. The United States or its agencies are exempt from payment of the tax and unless the instrument is exempted by any state or federal law, the required tax is the responsibility of the nonexempt party.
9. (9) Mortgagee to United States; Contract of Guaranty. Conveyance from a bank, savings and loan association, or other mortgagee to a federal agency pursuant to a contract of guaranty is not taxable.
10. (10) Conveyances Between Governmental Agencies. Conveyances from federal or state agencies or their instrumentalities to another agency or instrumentality of the state or federal government are not taxable.
11. (11) Conveyances Exempted by United States Code. Conveyances to the United States or its agencies or its instrumentalities when exempted from tax by the United States Code are not taxable.
12. (12) Eminent Domain Proceeding. Judgments and decrees in eminent domain proceedings by which title to real property is vested in a condemner are not subject to tax. Also, a deed given to a governmental entity under threat of condemnation or as a part of an out-of-court settlement of condemnation proceedings is not subject to tax.
13. (13) An assignment, transfer, or other disposition of real property from a nonprofit organization, as defined in Section 201.02(6), F.S., to the Board of Trustees of the Internal Improvement Trust Fund, or to any state agency, water management district, or local government, is exempt from tax. The exempt status of the document must be indicated by affixing the statement that is provided in label format on Documentary Stamp Tax – Subsection 201.02(6), Florida Statutes, Exemption (form DR-229, incorporated by reference in Rule 12B-4.003, F.A.C.)
14. (14) Confirmed Bankruptcy Plan. A document that transfers an interest in Florida real property pursuant to a Chapter 11 plan that was confirmed under Section 1129 of the Bankruptcy Code (Title 11 U.S.C.) prior to the date of the transfer is not taxable. A document that transfers Florida real property prior to confirmation of the bankruptcy plan is subject to tax.

Rulemaking Authority 201.11(1), 213.06(1) FS. Law Implemented 201.01, 201.02 FS. History–New 8-18-73, Formerly 12A-4.14, Amended 2-21-77, 12-26-77, 12-23-80, Formerly 12B-4.14, Amended 12-5-89, 6-4-90, 2-13-91, 2-16-93, 10-18-94, 12-30-97, 1-4-01, 4-14-09, 7-30-13, 1-25-26.