Statements of Audit Procedures (SAPs) - Real Property Transfer Tax

The Statements of Audit Procedure (SAPs) are used by Finance audit staff for guidance on various audit-related matters. While not normally distributed outside the agency, they can be useful in understanding the audit process.

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2019
Procedure for Determining the Correct RPTT Rate When the Type of Property Claimed on
an RPTT Return Differs from the Type of Property in DOF’s Records.  #RPTT-2019-01  3/28/19
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2017
Procedure for Identifying Bona Fide Gifts in Connection with Transfers to or from Business entities under the Real Property Tax #RPTT-2017-01  9/26/17
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2008
Procedure for Statute Control Real Property Transfer Tax Desk Audit. #RPTT-2008-04. 4/13/08
(supersedes #03-02-RPTT)
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Procedure for Audits of Purported "Dummy/Strawman" Transfers in Connection with Real Estate Syndications. #RPTT-2008-03. 4/11/08
(supersedes #02-2-RPTT)
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Real Property Transfer Tax Rate to be Used for Transfers of Vacant Land. #RPTT 2008-02. 2/29/08
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Real Property Transfer Tax Transfers Into and Out of Charitable Organizations. #RPTT 2008-01. 2/29/08
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Statement of Audit Procedures (SAPs)