Transfer tax in California counties (cities without their own tax), California: local rates and cost

In short

California counties (cities without their own tax) charges a local tax on a home sale: County documentary transfer tax (Rev. & Tax. Code §11911(a)). This rule covers a group of places, so the table below uses typical prices.

What you pay at different prices

Before exemptions and credits (first-time buyers, transfers between relatives…), which are listed below when the source gives them. The tax due on your deed is the one the recorder computes.

The rates, tax by tax

County documentary transfer tax (Rev. & Tax. Code §11911(a))

$0.55 per $500 of consideration or fraction thereof (= $1.10 per $1,000, 0.11%) when consideration exceeds $100; value is net of liens/encumbrances remaining on the property (assumed loans excluded).

Exemptions: Statutory exemptions in R&T Code §§11921-11930 (e.g. security for debt, gifts, certain trust transfers, divorce transfers, changes in method of holding title).

In force: Statute in force; rate unchanged.. Source: California Legislative Information — Revenue and Taxation Code §11911.

Non-charter city share (Rev. & Tax. Code §11931 credit)

A general-law (non-charter) city may levy half the county rate ($0.275 per $500 = $0.55 per $1,000); the county credits it against the county tax, so the buyer/seller still pays $1.10 per $1,000 in total, split 50/50 between city and county. No extra cost to the parties. This is the local share of a state tax: it is not added again.

In force: Statute in force.. Source: California Legislative Information — Revenue and Taxation Code §11931.

Questions

Is the local tax on top of the California tax?

Partly. Some of the rates listed include the state share or are the local share of a state tax, so they are not added again: the “Total” column shows what is due in all.