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What is Section E on a Loan Estimate?
Updated November 2026 · Every dollar figure is an illustrative example, not a quoteSection E, Taxes and Other Government Fees, is money that goes to the government at closing: the county's recording fees for the deed and the mortgage, and any transfer tax the state, county or city charges on the sale. It is two lines, it depends entirely on where the home is, and no lender can do anything about it.
Where it is on the form
Page 2, the top of the right-hand column, under Other Costs. Two lines: Recording Fees and Other Taxes, and Transfer Taxes. The section's total is printed at its head.
Recording fees are small everywhere. Transfer taxes are the swing: zero in about a dozen states, a fraction of a percent in most, around 2% in Pennsylvania and more in a few cities. On a $475,000 purchase, 1% is $4,750.
The lines in E. Taxes and Other Government Fees
| Line on the form | Paid to | Illustrative range |
|---|---|---|
| Recording Fees and Other Taxes | The county recorder or clerk, through the settlement agent | Often $50–$300; set by the county, sometimes per page |
| Transfer Taxes | The state, county or city, through the settlement agent | From $0 in about a dozen states to more than 1% of the price in some places; who pays is local custom |
Section E is the same whichever lender you pick, so it is not a number to compare between quotes. It is a number to check for accuracy: the right county, the right share of the transfer tax for your side of the contract, and any exemption applied. A lender working in an unfamiliar state gets this section wrong more often than the others.
Note what is not here. Property taxes, the annual tax on owning the home, are not a government fee of closing; they are in Section F if a bill is due soon and in Section G as escrow deposits.
Can you shop for it?
No. Both lines are set by government. The only levers are the purchase contract (who pays the transfer tax, where custom allows) and any exemption you qualify for.
Can it change between the Loan Estimate and closing?
Two rules in one section. Recording fees are in the 10% group with the Section C services you shopped from the lender's list. Transfer taxes have zero tolerance: the rule names them, because a tax set by law is something the lender can look up.
Questions to ask the lender
- Which county did you use for the recording fees, and which transfer tax rates did you apply?
- Does the transfer tax line show only my share under the contract?
- Is any part of this section charged on a refinance in this state?
Red flags
- The whole transfer tax on your estimate when the seller pays it by contract or custom.
- A Section E that looks like the lender's home state rather than the property's.
- Transfer taxes higher on the Closing Disclosure with no change to the price.
Questions people ask
Can Section E change at closing?
Recording fees can move within the 10% group. Transfer taxes cannot go up at all unless the price or the property changed. A lender that estimated either wrong by more than the rule allows refunds the excess.
Why is Section E zero on my refinance?
Recording fees should still appear for the new mortgage and the release of the old one, so a true zero is unusual. Transfer taxes are usually zero on a refinance because no ownership changes hands, except in the few states that tax the mortgage itself.
Is Section E part of closing costs?
Yes. It is the first part of Section I, Total Other Costs, which with Section D makes Section J, Total Closing Costs. It is not part of the loan's own cost, so leave it out when comparing lenders.
Only have one quote? That's the problem.
Tell us the rate and the fees you were quoted. It is free, there is no credit pull, and nobody calls you. We check whether another lender beats it, fees included. Or start with the free Loan Estimate checker, which reads your rate, points and Section A and flags anything out of the ordinary.
Check my quoteEvery dollar figure on this page is illustrative. Fee ranges are general observations, not a survey or a quote, and are not a loan offer, approval, commitment to lend, or Loan Estimate. Your actual rates and fees depend on qualification with lenders, your state and county, and your closing date. The tolerance rules described are the federal TRID rules in general terms; the rule itself and your own Loan Estimate and Closing Disclosure decide how it applies to your loan. comparemyloan does not negotiate with lenders, lock rates, or take loan applications.