- The personal representative of an estate transfers title of real property, without consideration, to a person as a beneficiary or distributee under the will of the decedent (testate), or under the laws of decedent and distribution (intestate).

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State Real Estate Transfer Tax

The personal representative of an estate transfers title of real property, without consideration, to a person as a beneficiary or distributee under the will of the decedent (testate), or under the laws of decedent and distribution (intestate). Is the transfer exempt?

Answer:

The transfer is exempt under MCL 207.526(a) of the SRETT Act.

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