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There are all sorts of variants. Most if not all Del Webb Sun Cites are now using a transfer fee payable to the Association. CA has Mello-Roos and Nevada SID/LIDs which are basically deferred property taxes used for infrastructure paid off by the buyers over a span of years. Generally the balance is passed to the new buyer on transfer. And of course there is the good old State transfer tax.
You just have to keep your eyes open.
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