Updated October 11, 2026. Quick answer: A deed concerning land may be acknowledged before a notary public or other listed officer, and the statutory deed form assumes a deed ’duly executed and acknowledged’; the archived text does not state outright that acknowledgment is mandatory for recording. In Sussex County (example), a deed costs a $30.00 document surcharge plus a $1.00 maintenance fee plus $9.00 per page (effective July 1, 2024), plus another $30.00 for a document that does not meet the county’s recording standards. State law separately requires every county recorder to collect, for each document recorded, a $5.00 Housing Development Fund surcharge and an additional $25 Delaware Cultural Access Fund fee; New Castle and Kent set their own other fees by ordinance.
Delaware quitclaim deed at a glance
| Item | What the documents say |
|---|---|
| Signing | Section 121 gives a sufficient form of deed signed and sealed by the grantor, and says a deed not in that form is not invalidated. |
| Witnesses | The statutory form has a signature block for ’Sealed and Delivered in the Presence of’ witnesses, but the archived text does not say whether witnesses are mandatory (UNVERIFIED). |
| Notary or acknowledgment | A deed concerning land may be acknowledged before a notary public or other listed officer, and the statutory deed form assumes a deed ’duly executed and acknowledged’; the archived text does not state outright that acknowledgment is mandatory for recording. |
| Statutory quitclaim form | Section 121 prescribes a general sufficient form of deed (grant and convey) but not a labelled quitclaim form. |
| Where to record, and the fee | Recorder of Deeds of the county where the property is located. In Sussex County (example), a deed costs a $30.00 document surcharge plus a $1.00 maintenance fee plus $9.00 per page (effective July 1, 2024), plus another $30.00 for a document that does not meet the county’s recording standards. State law separately requires every county recorder to collect, for each document recorded, a $5.00 Housing Development Fund surcharge and an additional $25 Delaware Cultural Access Fund fee; New Castle and Kent set their own other fees by ordinance. |
| State transfer tax | Delaware imposes a realty transfer tax of 3 percent of the value (2 1/2 percent where the county or municipality has enacted the full local 1 1/2 percent), split equally between grantor and grantee, and no tax is imposed when the actual value of the property is less than $100; the extra county or municipal tax was not read. |
| Gift from a parent to a child | A conveyance between parent and child or the spouse of such a child is excluded from the definition of a taxable document. |
| Spouse or homestead | Not found in the documents read |
| Source | Delaware General Assembly; Sussex County Recorder of Deeds |
Signing, witnesses and the notary in Delaware
Section 121 gives a sufficient form of deed signed and sealed by the grantor, and says a deed not in that form is not invalidated.
A deed concerning land may be acknowledged before a notary public or other listed officer, and the statutory deed form assumes a deed ’duly executed and acknowledged’; the archived text does not state outright that acknowledgment is mandatory for recording.
Witnesses: The statutory form has a signature block for ’Sealed and Delivered in the Presence of’ witnesses, but the archived text does not say whether witnesses are mandatory (UNVERIFIED).
Statutory form: Section 121 prescribes a general sufficient form of deed (grant and convey) but not a labelled quitclaim form.
The text itself:
- Delaware Code Title 25, Chapter 1, Subchapter II (Sections 121-134): “Nothing contained in this section shall invalidate a deed not made”
- Delaware Code Title 25, Chapter 1, Subchapter II (Sections 121-134): “Sealed and Delivered in”
- Delaware Code Title 25, Chapter 1, Subchapter II (Sections 121-134): “may be acknowledged in any county, by any party to the deed”
If you want a ready-made form
Review LawDepot’s quitclaim deed form
LawDepot builds a quit claim deed from guided questions for your state. Compare the form with the signing, notary and recording rules on this page before you sign anything.
A deed moves title and can change a family’s tax and benefit position. If you need advice about your situation, ask a real estate attorney before choosing a document service.
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Review LawDepot’s quitclaim deedOpens on LawDepot. Follow the signing, notary and recording rules for your state.
How our partner relationships workRecording: where to file and what it costs
Recording office: Recorder of Deeds of the county where the property is located. In Sussex County (example), a deed costs a $30.00 document surcharge plus a $1.00 maintenance fee plus $9.00 per page (effective July 1, 2024), plus another $30.00 for a document that does not meet the county’s recording standards. State law separately requires every county recorder to collect, for each document recorded, a $5.00 Housing Development Fund surcharge and an additional $25 Delaware Cultural Access Fund fee; New Castle and Kent set their own other fees by ordinance.
The text itself:
- Recorder of Deeds Fee Schedule (effective July 1, 2024): “Document Surcharge Fee ($30.00) + Maintenance Fee ($1.00) + $9.00 per page”
Transfer tax and a gift to a family member
Delaware imposes a realty transfer tax of 3 percent of the value (2 1/2 percent where the county or municipality has enacted the full local 1 1/2 percent), split equally between grantor and grantee, and no tax is imposed when the actual value of the property is less than $100; the extra county or municipal tax was not read.
Between family members: A conveyance between parent and child or the spouse of such a child is excluded from the definition of a taxable document.
The text itself:
- Delaware Code Title 30, Chapter 54, Subchapter I (Sections 5401-5402): “realty transfer tax at the rate of 3 percent of the value”
- Delaware Code Title 30, Chapter 54, Subchapter I (Sections 5401-5402): “conveyance between parent and child or the spouse of such a child”
Other filings the documents mention
The recorder will not accept a deed without an affidavit of residence and gain, unless the transaction is one exempted under the realty transfer tax definition of document.
The recorder will not accept a deed unless it shows the county tax assessment parcel identification number of the parcel.
The recorder will also not accept a deed unless it contains the words “prepared by” followed by the name and address of the person who drafted it, on the first page.
The text itself:
- Delaware Code Title 9, Chapter 96 Recorder of Deeds: “affidavit of residence and gain”
- Delaware Code Title 9, Chapter 96 Recorder of Deeds: “county tax assessment parcel identification number”
A worked example: a parent deeds the home to an adult child
An illustration, not a return: a parent bought a home for $100,000, and it is worth $300,000 when the parent deeds it to an adult child by quitclaim deed, with no payment. The child later sells it for $350,000. For a gift, federal law says the child’s basis is “the same as it would be in the hands of the donor”, so the basis stays $100,000 and the gain is $250,000 ($350,000 minus $100,000). Had the child received the same home at the parent’s death, when it was worth $300,000, the statute sets the basis at “fair market value of the property at the date of the decedent’s”, so the gain would be $50,000 ($350,000 minus $300,000).
See CMG’s quitclaim vs warranty deed for a family transfer page for the choice of deed.
What the documents do not say
- The recording fee shown is one county’s published figure; other Delaware counties publish their own.
- Whether a spouse must join in the deed: not found in the documents read.
- County or city transfer taxes and local recording surcharges in Delaware were not read unless named above.
Common mistakes
- Treating the one-county recording fee above as the fee in every Delaware county.
- Assuming the Delaware transfer-tax exemption for family gifts also removes the federal basis consequence shown in the example.
- Assuming the Delaware rules above govern land in another state, or that signing the deed ends the paperwork before it is recorded with the recording office.
Related: quitclaim vs warranty deed for a family transfer, Delaware transfer on death deed, Delaware probate cost, and whether Delaware has an estate tax.
Sources
- Delaware Code Title 25, Chapter 1, Subchapter II (Sections 121-134): https://delcode.delaware.gov/title25/c001/sc02/index.html
- Delaware Code Title 30, Chapter 54, Subchapter I (Sections 5401-5402): https://delcode.delaware.gov/title30/c054/sc01/index.html
- Delaware Code Title 9, Chapter 96 Recorder of Deeds: https://delcode.delaware.gov/title9/c096/index.html
- Recorder of Deeds Fee Schedule (effective July 1, 2024): https://sussexcountyde.gov/recorder-deeds-fee-schedule
- 26 U.S.C. 1015, Basis of property acquired by gifts and transfers in trust (U.S. Code, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1015.htm
- 26 U.S.C. 1014, Basis of property acquired from a decedent (U.S. Code, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
Sources: the primary documents linked above, read on October 11, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.