Florida mixed closing math calculator, 2026 exam worksheet.
Build one Florida exam-style worksheet with deed stamps, mortgage stamps, intangible tax, commission, and property tax proration.
Mixed closing math is a sorting problem. Label the item, base, rate, side, and final ask before adding totals. Deed stamps and commission use sale price. Mortgage stamps use loan amount. Intangible tax uses the taxable secured obligation, usually the loan amount in exam-style mortgage stems. Proration uses a daily rate and ownership days.
Use the deed rate on the sale price or consideration, rounded up by $100 units.
Use $0.35 per $100 or portion of $100 on the recorded mortgage amount.
For ordinary exam mortgage stems, use the loan amount. Do not round intangible tax into $100 units.
Commission usually starts with sale price, then may continue into splits.
For unpaid property taxes, the seller commonly credits the buyer for seller days.
DBPR lists Real Estate Related Computations and Closing of Transactions at 6 percent of the sales associate exam.
Brokerage Activities and Procedures includes broker commission, so commission can pair with mixed closing math.
Taxes Affecting Real Estate is a separate outline area that can overlap with property tax prorations.
The sales associate state exam is closed book, multiple choice, and timed at 3.5 hours.
Four steps before you add the totals.
Mixed closing math gets easier when you sort the worksheet before solving the formulas.
Read the final ask first
Decide whether the stem asks for seller debit, buyer charge, tax total, or combined worksheet total.
Label the base
Use sale price for deed stamps and commission, loan amount for recorded mortgage stamps, taxable secured obligation for intangible tax, and daily rate times days for prorations.
Apply rounding only where it belongs
Documentary stamps use each $100 or portion of $100. Nonrecurring intangible tax does not round into $100 units.
Add one bucket at a time
Keep buyer financing charges, seller charges, transfer taxes, and prorations separate until the last sentence tells you what to total.
Build a closing-math worksheet from one transaction.
This only changes the deed stamp rate. The loan-document rates stay statewide.
If the stem gives a closing date instead of seller-owned days, calculate the day count first in the proration calculator.
Deed stamps use the sale price. Mortgage stamps use the loan amount. Intangible tax uses the taxable secured obligation.
Documentary stamps round up to each $100 or portion of $100. Intangible tax uses the exact taxable secured obligation.
Do not combine buyer and seller charges unless the question asks for total transaction math.
If seller days are not given, calculate the day count before using the mixed closing worksheet.
A mixed problem may ask for the seller debit, the buyer charge, or the total taxes. Those are three different totals. Solve the pieces, then add only the requested line items.
Email the cheat sheet and this calculation.
Get the formula, trap reminders, and your current breakdown in one printable study note.
Add only after every line has a label.
Mixed problems become manageable when you split the scenario into line items. The mistake is adding too early.
Which document controls the tax?
Deed stamps use the deed and sale price. Mortgage or note stamps use the loan amount. Intangible tax uses the taxable secured obligation; for ordinary exam mortgage stems, that is the loan amount.
Which party's line items does the question ask for?
Seller debit, buyer charge, total transfer tax, and total transaction math are different totals.
Does the question include Miami-Dade?
If yes, identify whether the deed transfer is single-family or another property type before using the deed rate.
Does the proration item use seller days or buyer days?
Name the item first. Unpaid taxes commonly create a seller credit to buyer for seller-owned days.
Four pieces that show up in mixed closing math.
These examples cover the usual stack: deed stamps, loan taxes, commission, and proration.
$425,450 sale outside Miami-Dade
Round up to $100 units before multiplying.
$340,000 mortgage
Mortgage stamps and intangible tax are separate calculations.
$425,450 sale at 6 percent
Do not use loan amount for commission.
$4,380 annual taxes, 196 seller days
Unpaid taxes usually credit the buyer for seller-owned days.
Four mixed closing questions to solve without labels.
These original exam-style questions test base selection, Miami-Dade rate selection, proration side, and the recorded mortgage cap trap.
A Broward property sells for $450,000 with a $360,000 recorded mortgage. What is the total of deed stamps, mortgage stamps, and intangible tax?
Deed stamps: 4,500 x $0.70 = $3,150. Mortgage stamps: 3,600 x $0.35 = $1,260. Intangible tax: $360,000 x 0.002 = $720.
A Miami-Dade vacant lot sells for $500,000 with no loan. What deed documentary stamp amount should you use?
Vacant land is not a single-family residence, so use the Miami-Dade non-single-family deed rate: 5,000 units x $1.05.
A property outside Miami-Dade sells for $425,450. Commission is 6 percent. Annual taxes are $4,380 and the seller owns 196 days. What is seller-side math for deed stamps, commission, and tax proration?
Deed stamps are $2,978.50. Commission is $25,527. The tax proration is $2,352. Add only those seller-side items.
A buyer records an $800,000 mortgage. What are mortgage documentary stamps plus nonrecurring intangible tax?
Recorded mortgage stamps are 8,000 x $0.35 = $2,800. Intangible tax is $800,000 x 0.002 = $1,600. The $2,450 standalone note cap does not cap recorded mortgage stamps.
Why mixed closing questions feel harder than the individual formulas.
Each formula is familiar by itself. The challenge is choosing the right base, side, and total when they appear together.
Using sale price for every calculation
Deed stamps use sale price. Mortgage stamps use the loan amount. Intangible tax uses the taxable secured obligation. Commission uses sale price.
Rounding intangible tax like documentary stamps
Documentary stamps round up by $100 units. Intangible tax is a straight taxable secured obligation x 0.002 calculation.
Adding buyer and seller charges when only one side is asked
A closing statement question may ask for one party's debit or credit, not the combined transaction total.
Using the standard deed rate in Miami-Dade
Miami-Dade deed rates depend on property type. Single-family and non-single-family transfers are tested differently.
Calculating the right amount for the wrong side
Proration requires both amount and direction. Decide whether it is unpaid, prepaid, or collected ahead before adding it.
Isolate each piece before drilling mixed sets.
If this worksheet feels crowded, study each linked calculator separately, then come back and combine them.
What is official, and what is exam coaching.
DBPR controls the exam outline, Pearson VUE administers the test, and Florida DOR explains state tax rates. The worksheet, examples, and traps are Pass Florida teaching patterns built from those public sources.
Florida exam scope was checked against the current DBPR Sales Associate Candidate Information Booklet and DBPR Examination Information page.
Documentary stamp rates, Miami-Dade surtax treatment, the note cap, recorded mortgage treatment, and payment timing were checked against Florida Department of Revenue guidance and currently published Florida Statutes.
Nonrecurring intangible tax treatment was checked against Florida DOR guidance and F.S. 199.133. The calculator uses the standard exam setup of loan amount as the taxable secured obligation.
Property tax proration context was checked against F.S. 197.333. The examples use simple exam-style annual tax prorations, not county closing statements.
Practice questions are original Pass Florida examples written to test base selection, rounding, side selection, and mixed total recognition. They are not copied exam questions.
Frequently asked questions about mixed closing math.
Short answers for the searches candidates make after mixing taxes, commission, prorations, and closing-statement sides.
What is mixed closing math on the Florida real estate exam?+
Mixed closing math combines more than one formula in the same transaction. A question may include documentary stamps, intangible tax, commission, property tax proration, and a final ask about buyer charges, seller debits, or total taxes.
What is the biggest mixed closing math trap?+
The biggest trap is using the same base for every line item. Deed stamps and commission use sale price. Mortgage stamps use loan amount. Intangible tax uses the taxable secured obligation, which is usually the loan amount in exam-style mortgage stems. Proration uses time and daily rate.
Should I add buyer and seller costs together?+
Only if the question asks for a combined total. If it asks for the seller's debit, buyer's charge, or one side's closing statement entry, add only the relevant line items.
How do I avoid losing track in a mixed problem?+
Make a mini worksheet with columns for item, base, rate, side, and result. Solve each piece separately before adding anything.
How many closing math questions are on the Florida real estate exam?+
DBPR does not publish a fixed count for each formula. The current sales associate booklet lists Real Estate Related Computations and Closing of Transactions at 6 percent, Brokerage Activities and Procedures at 12 percent, and Taxes Affecting Real Estate at 3 percent. Mixed closing questions can draw from that overlap.
Do recorded mortgage documentary stamps have the $2,450 cap?+
No. Florida DOR explains that the $2,450 cap applies to notes and other written obligations. Recorded mortgages use $0.35 per $100 or portion of $100 with no cap on the recorded mortgage tax.
Which Miami-Dade deed stamp rate should I use?+
Use the Florida DOR categories. Miami-Dade deeds are $0.60 per $100 for single-family dwellings. Miami-Dade transfers that are not single-family dwellings include the surtax and are commonly treated as $1.05 per $100 in exam-style math.
Is this calculator a live closing estimate?+
No. It is built for Florida real estate exam preparation. Real closings include contract terms, title-company practices, county recording details, lender charges, exemptions, collateral facts, and legal facts.
A Broward property sells for $450,000 with a $360,000 mortgage. What is the total of deed stamps, mortgage stamps, and intangible tax?
Deed stamps: 4,500 x $0.70 = $3,150. Mortgage stamps: 3,600 x $0.35 = $1,260. Intangible tax: $360,000 x 0.002 = $720. Total: $5,130.