Data Sources
The state-specific figures on Home Seller Net are compiled from primary and official sources where possible. The table below summarizes where each category of data comes from.
| Category | Source | Last reviewed |
|---|---|---|
| Transfer and documentary taxes | State Departments of Revenue and county recorder / clerk offices that publish the deed-recording fee schedules and document-tax rates in effect. | June 2026 |
| State income-tax treatment of home-sale gains | State tax commissions and departments of revenue, including published guidance on capital gains, ordinary-income treatment, and any state-specific exclusions or deductions. | June 2026 |
| Seller disclosure requirements | State statutes and the official disclosure forms promulgated under them (for example, property-condition disclosure laws and real-property codes). | June 2026 |
| Closing structure (attorney vs. escrow/title) | Industry closing references and state bar / real-estate commission guidance describing whether closings are customarily handled by attorneys, escrow companies, or title companies. | June 2026 |
Figures are reviewed periodically and corrected when changes are identified. Because real-estate rules and customs change — and because counties and cities can layer their own taxes and fees on top of state rates — we treat our defaults as reasonable starting points rather than exact quotes for any one transaction. Always verify the figures that apply to your sale with a licensed real-estate professional, title or escrow company, or attorney in your state.
Last reviewed: June 2026