California Documentary Transfer Tax (and Other Fees & Charges at Closing)*

• Jurisdiction: California,United States
• Publication year: 2015
• Citation: Vol. 33 No. 3

California Documentary Transfer Tax (And Other Fees & Charges At Closing)*

Below is a chart detailing the applicable transfer tax rates for a sample of California counties and charter cities. The complete transfer tax chart for all California counties and charter cities is available in the "Members Only Area" of the State Bar's Real Property Law Section website which can be accessed at https://members.calbar.ca.gov/sections/rpsection.

	County Tax	City Tax		Taxes; Customarily	Escrow & Title Fees Paid By:	Codes & Comments
Alameda		$0.55 Per $500		Seller	Recording Fees: Buyer; Title Ins.: Buyer; Escrow Fees: Buyer	Alameda County Tax Code § 2.04; • County transfer tax based on full value less liens and encumbrances; • Preliminary Change of Ownership Report ("PCOR") available on county website
	Alameda	$0.55 Per $500	$12.00 Per $1,000	County: Seller; City: Split	Recording Fees: Buyer; Title Ins.: Buyer; Escrow Fees: Buyer	Alameda City Tax Code § 3-58; • County transfer tax based on full value less liens and encumbrances; • City transfer tax based on full value of property; • Unpaid tax is a lien on the property (3.58.16)
	Berkeley	$0.55 Per $500	$15.00 Per $1,000.	County: Seller; City: Split	Recording Fees: Buyer; Title Ins.: Buyer; Escrow Fees: Buyer	Berkeley Tax Code § 7.28; • County transfer tax based on full value less liens and encumbrances; • City transfer tax based on full value of property
	Oakland	$0.55 Per $500	$15.00 Per $1,000	County: Seller; City: Split	Recording Fees: Buyer; Title Ins.: Buyer; Escrow Fees: Buyer	Oakland Tax Code § 4.20; • County transfer tax based on full value less liens and encumbrances; • City transfer tax based on full value of property and the amount of any special assessment that is a lien on the property; • Joint & several liability for transferor and transferee (4.20.020); • Unpaid tax is a lien on the property (4.20.190); • No "mere change in identity" exemption (CRTC § 11923); • No exemption for dissolution of marriage (CRTC § 11927); • Reductions for low income buyers (4.20.020)
Contra Costa		$0.55 Per $500		Seller	Recording Fees: Buyer; Title Ins.: Buyer; Escrow Fees: Buyer	Contra Costa County Tax Code Chapter 64—6; • County transfer tax based on full value less liens and encumbrances; • Must interpret the tax ordinance consistently with the federal regulations as they existed on 11/8/1967 (64—6.818)); • No proportional ownership exemption (CRTC § 11925(d))
Los Angeles		$0.55 Per

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