ROD Tax Law and Guidance Notice Title Release Date OTR Tax Notice 2023-04: Notice Regarding the Taxation of Instruments Relating to Refinances and Modifications April 2023 OTR Tax Notice 2022-09 Notice as to Applicability of Purchase Money Exemption for Security Interest Instruments November 2022 OTR Tax Notice 2019-06 Regarding Revised Form FP-7C August 2019 OTR Tax Notice 2019-05 Regarding Increase in Transfer and Recordation Tax Rates for Deeds Relating to Commercial Properties Where Consideration Is $2 Million or More August 2019 OTR Tax Notice 2018-01 Recordation Tax Exemption for Purchase Money Mortgage or Deed of Trust February 2018 Notice Regarding Revised Form FP-7C November 2017 OTR Tax Notice 2017-07 Reduced Recordation Tax Rate for First-Time Homebuyers October 2017 OTR Tax Notice 2017-05 Regarding Recorder of Deeds' Discretion September 2017 Notice Regarding Revision of Form FP-7/C October 2014 Purchase Money Deeds of Trust September 2014 The Taxation of Instruments Relating to Refinances and Modifications May 2014 Uniform Commercial Code Article 9 Amendments – New Forms for Filing June 2013 Recorder of Deeds New Fee Structure November 2011 Process by which to record a Foreign Judgment with the DC Recorder of Deeds June 2010 Economic Interest Tax for Transfers of Interest in Cooperative Housing Associations December 2009