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California · Transfer taxCalifornia documentary transfer tax: $0.55 per $500 for the county, half that for a city

California's documentary transfer tax is a local tax authorized by state law. The board of supervisors of a county may, by ordinance, impose on each deed or writing conveying realty sold within the county a tax of $0.55 for each $500 or fractional part of the consideration or value of the interest conveyed, when that consideration or value, excluding any lien or encumbrance remaining on the property at the time of sale, exceeds $100 (Revenue and Taxation Code §11911(a)). A city within a county that has imposed the tax may, by ordinance, impose a tax at one-half that rate on conveyances of realty within the city (§11911(b)). Because the tax is imposed by local ordinance, the escrow officer confirms the county and city amounts for the address.

What the statutes set

  1. County rate (§11911(a))

    $0.55 for each $500 or fraction, by county ordinance.

  2. Threshold (§11911(a))

    Consideration or value over $100.

  3. Liens excluded (§11911(a))

    Liens or encumbrances remaining at the sale are excluded from the base.

  4. City rate (§11911(b))

    Half the county rate, by city ordinance.

What the TC checks on California transfer tax before closing

  • Ask escrow for the county and city transfer tax amounts for the property address.
  • Note whether an assumed loan stays on the property, since remaining liens are excluded.
  • Confirm who pays the transfer tax under the purchase contract.

Questions about California transfer tax

What is the California documentary transfer tax rate?

A county may impose $0.55 for each $500 or fraction of value conveyed, and a city in that county half that rate (R&T Code §11911).

Are assumed loans taxed in California?

No. Liens or encumbrances remaining on the property at the time of sale are excluded from the taxable value (R&T Code §11911(a)).

Related guides

Track the transfer tax amount and who pays it as tasks on the deal in ClosingCode.

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Source: Revenue and Taxation Code §11911 (leginfo.legislature.ca.gov), read October 31, 2026.

General information, not legal advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.