query: if two unmarried people refinance for the purpose of removing one borrower from mortgage and title in pennsylvania are there transfer tax

Yes.  A new deed will be created as part of the refinance.  When the deed is recorded transfer tax will be due unless the parties have a relationship that is exempt.

So, let's say we have two unrelated individuals who bought real estate together, perhaps friends or maybe they intended to marry but decided NOT to.  At any rate, because they are not related, there is no exemption.  Unless

query: if two unmarried people refinance for the purpose of removing one borrower from mortgage and title in pennsylvania are there transfer tax

Yes.  A new deed will be created as part of the refinance.  When the deed is recorded transfer tax will be due unless the parties have a relationship that is exempt.

So, let's say we have two unrelated individuals who bought real estate together, perhaps friends or maybe they intended to marry but decided NOT to.  At any rate, because they are not related, there is no exemption.  Unless