A deed of conveyance almost never records on its own. To move a filing through the county recorder, you assemble a package around the deed: a legal description exhibit, a notarized acknowledgment, proof that whoever signed had authority to sign, a transfer tax declaration (or an exemption form in its place), federal tax certifications tied to the sale, and, for older homes, a lead-based paint disclosure kept in the closing file. Each piece has its own format and its own reasons to get rejected. The rest of this guide walks through the exhibits and supporting attachments a deed of conveyance typically needs, and what to do when one of them is wrong.
The Legal Description Exhibit
The single most important attachment is the legal description of the property, usually labeled Exhibit A or Schedule A. It defines the exact boundaries of the land and must be physically attached to the deed or incorporated by reference. Without it, the recorder cannot index the conveyance, and a future buyer or lender cannot confirm what was actually conveyed.
Legal descriptions come in a few standard formats. A metes and bounds description traces the perimeter using compass directions and measured distances from a fixed starting point. A lot and block description references a parcel on a previously recorded subdivision plat. In areas that use the government survey system, the description identifies a section, township, and range. Most residential transactions in developed areas use lot and block because the subdivision map already sits in the public record. Rural or unplatted land almost always requires metes and bounds.
The description must be precise enough to locate the property without relying on anything outside the deed package. If the property is being subdivided, has irregular boundaries, or involves complex easements, a surveyor’s plat map may need to be filed as a separate exhibit. Errors in the legal description create title defects that can be expensive to fix later, sometimes requiring a corrective deed or a quiet title lawsuit.
Tie the exhibit to the deed with explicit language in the body: something like “the property described in Exhibit A, attached hereto and incorporated by reference.” Without that link, an exhibit stapled to the deed is technically a loose sheet of paper.
Notarization and Acknowledgment
No county recorder in the United States will accept a deed without a notarized acknowledgment. This is the attachment that trips up more do-it-yourself filers than any other. The notary’s certificate, stamped and signed on or attached to the deed, confirms that the person who signed appeared in person, proved their identity, and acknowledged the signature as voluntary. Every state requires this for recorded instruments, though the format of the certificate varies.
Some states also require witnesses in addition to the notary. Florida and Louisiana require two witnesses on real property deeds. Connecticut requires two witnesses as well, with the notary counting as one. If the deed is signed in one state but recorded in another, the acknowledgment must comply with the recording state’s requirements.
Most states now allow remote online notarization, where the signer appears by video before a specially commissioned notary. That option is useful when an out-of-state seller cannot easily appear in person. Notary fees for deed acknowledgments are set by state law and typically range from $2 to $25 per signature, though a handful of states let notaries set their own rates.
Proof of the Signer’s Authority
When the seller is a person signing on their own behalf, the notarized deed proves authority on its own. When the seller is a corporation, trust, LLC, or partnership, the recorder needs proof that the individual holding the pen actually had the power to bind the organization. Without that proof, the deed creates a cloud on title, and title insurers will not insure around it.
The document you attach depends on the entity. A corporation typically supplies a board resolution authorizing the sale and naming the individual who may sign, backed by a certificate of incumbency from the corporate secretary confirming that person currently holds the relevant office. A trust supplies a certificate of trust identifying the trustee, confirming the trust is in effect, and stating that the trustee has authority to convey real property; the full trust document almost never needs to be recorded. An LLC or partnership supplies an operating agreement excerpt or partnership resolution showing that the signing member or partner has authority over real property transactions.
An individual acting under a power of attorney faces an additional step: the power of attorney itself must be recorded either before or at the same time as the deed. If the power of attorney was never recorded in the county where the property sits, the recorder has no chain of authority to index. This requirement catches people off guard in estate situations where a family member signed the deed months earlier under a power of attorney that was never filed.
Transfer Tax Declaration and Exemption Forms
Local governments use real estate transfers to update property tax rolls, and they require paperwork that tells them what the property sold for. A transfer tax declaration or similar affidavit accompanies the deed in most jurisdictions, reporting the sale price and any exemptions claimed. The county assessor uses that data to decide whether the assessed value needs adjustment. Filing an inaccurate declaration or skipping it entirely can result in penalties or a flat refusal to record.
Transfer tax rates vary widely. Some states impose rates as low as 0.1% of the sale price; others, especially with local surcharges layered on top, push well above 2%. A few states impose no transfer tax at all. The declaration form is where you calculate the amount owed, and the payment goes in with the package.
Not every deed triggers a tax. Most jurisdictions exempt certain categories of transfers, and claiming an exemption usually means filing a specific declaration form rather than skipping paperwork entirely. The recorder still needs documentation showing why no tax is owed. Common exempt categories include:
- Transfers between spouses or former spouses, including deeds recorded as part of a divorce settlement.
- Gifts between parents and children or grandparents and grandchildren, made for no consideration or nominal consideration.
- Transfers to or from federal, state, or local government entities.
- Corrective or confirmatory deeds that fix a typo or confirm a prior transfer without changing ownership.
- Transfers between a company and its owners during formation, dissolution, or merger.
- Security instruments such as a deed of trust, given solely to secure a debt.
When a property is gifted rather than sold, federal gift tax rules apply separately from any state transfer tax. The 2026 annual gift tax exclusion is $19,000 per recipient, so a gift of property valued above that amount requires the donor to file IRS Form 709.1Internal Revenue Service. Frequently Asked Questions on Gift Taxes Filing the form does not necessarily mean owing tax; it counts against the donor’s lifetime exemption. Forgetting to file it is a common oversight in family property transfers.
Federal Tax Certifications: FIRPTA and Form 1099-S
Federal tax law adds a layer of compliance that applies even in states with no transfer tax. Under the Foreign Investment in Real Property Tax Act, a buyer must determine whether the seller is a foreign person. If the seller is foreign, the buyer must withhold 15% of the sale price and remit it to the IRS.2Office of the Law Revision Counsel. United States Code Title 26 – 1445 A reduced rate of 10% applies when the buyer plans to use the property as a residence and the price does not exceed $1,000,000. No withholding is required at all if the property will be the buyer’s residence and the price is $300,000 or less.3Internal Revenue Service. FIRPTA Withholding
Most domestic sellers avoid the issue by signing a non-foreign affidavit, a certification under penalty of perjury stating their name, taxpayer identification number, and home address, confirming they are not a foreign person.4Internal Revenue Service. Exceptions from FIRPTA Withholding The affidavit is processed alongside the deed and kept in the closing file. If the seller refuses to provide one, the buyer is legally on the hook for the withholding amount.
The person responsible for closing the transaction, usually the title company or settlement agent, must also report the sale to the IRS on Form 1099-S.5Office of the Law Revision Counsel. United States Code Title 26 – 6045 An exemption exists for principal residences sold for $250,000 or less ($500,000 for married sellers) when the seller provides written certification that the full gain is excludable from income.6Internal Revenue Service. Instructions for Form 1099-S Gifts, bequests, and refinancings that do not involve a change in ownership are also exempt from reporting. The closing agent handles the form, but sellers should know about the certification; providing it avoids unnecessary IRS paperwork.
Lead-Based Paint Disclosure for Pre-1978 Homes
This one does not get recorded with the deed, but it belongs in the closing package for any home built before 1978. Before the buyer is obligated under the purchase contract, the seller must disclose any known lead-based paint hazards, provide available inspection reports, and give the buyer an EPA-approved informational pamphlet. The buyer must also receive at least 10 days to arrange a lead inspection, though the parties can agree to a different timeframe or the buyer can waive the opportunity in writing.7Office of the Law Revision Counsel. United States Code Title 42 – 4852d
The contract itself must include a signed Lead Warning Statement, with both parties certifying compliance. Sellers, agents, and landlords are required to keep copies of the disclosure for at least three years after closing.8eCFR. Disclosure of Known Lead-Based Paint and/or Lead-Based Paint Hazards Upon Sale or Lease of Residential Property Violations can result in civil penalties and treble damages, meaning a court can award the buyer three times their actual losses. Failing to include the disclosure is one of the most common compliance failures in residential transactions.
Formatting and Assembly Rules
Recording offices are picky about formatting, and a technically correct deed can still be rejected if the physical document does not meet county standards. While requirements vary, most offices share a common baseline: letter-size paper (8.5 by 11 inches), black ink on white paper, single-sided printing, and a font size no smaller than 9 or 10 points. The first page typically needs a large top margin, often three inches, left blank for the recorder’s stamp and indexing information.
The type of instrument (warranty deed, quitclaim deed, and so on) should appear prominently on the first page, and many jurisdictions require the drafter’s name and address on the face of the document. Some counties charge an extra fee for non-standard documents that fail these formatting rules but are otherwise legally sufficient; the office records them anyway, and you pay a surcharge.
Each exhibit should be clearly labeled at the top of the page (Exhibit A, Exhibit B, Attachment 1), and the deed’s body must reference those labels by name. The names of the grantor and grantee must appear identically across every document in the package. If the deed says “Robert J. Smith” but the transfer tax declaration says “Robert Smith,” some offices will reject the filing. Check every form before submitting. This is where last-minute errors creep in, especially when different people prepared different parts of the package.
Fixing Missing or Defective Attachments
Mistakes happen. A misspelled name, an incorrect parcel number, or a missing exhibit can create a defect that clouds title for years if left uncorrected. The remedy depends on the severity of the error.
Minor mistakes (a transposed digit in a parcel number, a middle initial that does not match, a misspelled street name) can often be fixed with a scrivener’s affidavit, sometimes called a corrective notice affidavit. This is a sworn statement identifying the original recorded document and describing the error, filed with the same recorder’s office. The affidavit becomes part of the public record and provides notice of the correction. A copy of the original deed is usually attached but does not need to be a certified copy.
More significant errors require a correction deed: a new deed that restates the original transaction with the corrected information. Both the original grantor and grantee must sign it. A correction deed does not change the substance of the deal; it replaces the defective document in the chain of title. Because it requires cooperation from both sides, correction deeds become difficult when the parties have had a falling out or when the original grantor has died.
A quitclaim deed serves a different purpose. Rather than correcting an error, it clears uncertainty. If someone might have a claim to the property, such as an ex-spouse whose name appeared on a prior deed or an heir who may have inherited an interest, a quitclaim from that person releases whatever interest they hold without making any promises about what that interest actually is. Title companies frequently require quitclaim deeds to remove clouds on title before they will issue insurance.
When none of these options work, for instance when the grantor is deceased and no one can sign a correction deed, the last resort is a quiet title action: a lawsuit asking a court to declare who owns the property. This is expensive and slow, which is why getting the attachments right during the original filing matters more than most people realize.