Excerpt of 2019 California Documentary Transfer Tax Table
| Publication year | 2019 |
Full version available at https://calawyers.org/transfer-tax-table
| County | Charter City | County Tax | City Tax | Taxes Customarily Paid By: | Escrow & Title Fees | Codes & Comments |
|---|---|---|---|---|---|---|
| Alameda | $1.10 Per $1,000 | Seller | Recording Fees: Buyer Title Ins.: Buyer Escrow Fees: Buyer | Alameda County Ordinance Title 2 Chapter 2.04 • County Transfer Tax based on Full Value less liens and encumbrances • Continuing Partnership Exemption (2.04.090) • No Proportional Interest Exemption • No Deed in Lieu Exemption • No Marital Exemption • No Non-Profit Exemption • No Inter Vivos Gift/ Death Exemption • Must interpret the tax ordinance consistently with the federal regulations as they existed on November 8, 1967 (2.04.150) | ||
| Alameda | $1.10 Per $1,000 | $12.00 Per $1,000 | County: Seller City: Split | Recording Fees: Buyer Title Ins.: Buyer Escrow Fees: Buyer | Alameda City Muni Code Article II Chapter 3-58 • City Transfer Tax based on Full Value of Property • Unpaid tax is a lien on the property (3.58.16) • Incorporates Exemptions in R&T Code • Domestic Partner & Trust Exemptions §3.58.18 | |
| Albany | $1.10 Per $1,000 | $11.50 Per $1,000 | County: Seller City: Split | Recording Fees: Buyer Title Ins.: Buyer Escrow Fees: Buyer | Albany Muni Code Chapter IV § 4-5 • City Transfer Tax based on Full Value of Property • Change in percentage Interest is a transfer 4-5.2(b) • Transfer of greater than 5% interest in legal entity is a transfer (includes publicly traded entities) • Buyer & Seller jointly responsible for payment of tax • Marital Exemption (4-5.8) • Exemptions for lack of consideration (4-5.11) • Tax is a lien on the property (4-5.14) |
| County | Charter City | County Tax | City Tax | Taxes Customarily Paid By: | Escrow & Title Fees | Codes & Comments | |
|---|---|---|---|---|---|---|---|
| Berkeley | $1.10 Per $1,000 | $15.00 Per $1,000 | $1.5m or less | County: Seller City: Split | Recording Fees: Buyer Title Ins.: Buyer Escrow Fees: Buyer | Berkeley Muni Code Title 7 § 7.28 • City Transfer Tax based on Full Value of Property less liens and encumbrances • Continuing Partnership Exemption (7.28.080) • No Proportional Interest Exemption • Must be "administered" in accordance with applicable R&T Code and county ordinance (7.28.090) | |
| $25.00 Per $1,000 | $1,500,001 and above | ||||||
| Emeryville | $1.10 Per $1,000 | $12.00 Per $1,000 | County: Seller City: Split | Recording Fees: Buyer Title Ins.: Buyer Escrow Fees: Buyer |
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