Florida requires state documentary taxes to be assessed on which document?

In Florida, state documentary taxes are primarily assessed on new deeds. This tax applies when a property is conveyed from one owner to another, and it is the buyer's responsibility to pay the documentary stamp tax on any instrument that grants, assigns, or transfers any interest in real property. The tax is calculated based on the selling price of the property.

This assessment does not apply to other documents in the same way. For instance, new mortgages do not incur a documentary tax in the same manner as deeds do; instead, they may be subject to mortgage taxes. Title transfer documents and lease agreements do not trigger the state documentary tax assessment either, as they pertain to different legal actions and obligations related to property ownership and use. Thus, the answer regarding new deeds is firmly reinforced by Florida's tax regulations concerning property transfers.