Kentucky charges 50 cents for each $500 of value or fraction of $500. The seller, called the grantor, owes it by law, and the County Clerk collects it before the deed can be recorded. The taxable value includes the full price paid, including any liens the buyer takes over; recording fees are separate. Some transfers may be exempt, so ask the title company whether an exemption applies. When you sell to us, we pay the closing costs, including the Kentucky real estate transfer tax. Your mortgage, liens, back taxes, and share of current property taxes are separate.