New Parcel
A value must be provided.  Fees are based on whether the owner is retaining the parcel or transferring it:

• If the owner is retaining the new parcel, a value must be provided.  Fees will generally be mitigated since at least one owner remains the same before and after the transaction.
• If the owner is not retaining the new parcel, full fees generally apply since the owner does not remain the same before and after the transaction.

Remainder Parcel
A remainder parcel is not a remainder parcel unless it is retained by the original owner.  Applicable fees are subject to whether or not the value of the remainder parcel is known:

• If the value is not known, ‘N/A’ must be indicated in the appropriate area of the Transform Affidavit of Value.  No fees will apply.
• If the value is known, the value must be provided.  Since the owner remains the same before and after the transaction, fees will generally be mitigated.