Transfer tax in Sacramento, California: local rates and cost

In short

Sacramento charges 2 local taxes on a home sale: City of Sacramento additional real property transfer tax, County documentary transfer tax. California has no state transfer tax. On the median owner-occupied home ($515,800), local taxes come to $1,986, or 0.39% of the price.

Median value: $515,800 median value of owner-occupied homes, Sacramento city, California (Census ACS 2024 1-year, table B25077). It is an owner estimate, not a sale price.

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

City of Sacramento additional real property transfer tax (City Code 3.16)

$2.75 per $1,000 (0.275%) of the full value of consideration / purchase price.

Who pays: This tax can be charged to either the buyer or the seller upon mutual agreement within an escrow agreement BUT if unpaid in the sales escrow – the established policy has the responsibility fall to the BUYER as the buyer has control of the real property.

In force: Since 1978 (city page).. Source: City of Sacramento — Real Property Transfer Tax.

County documentary transfer tax

$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.

Questions

How much local transfer tax do you pay on a median home in Sacramento?

$1,986 on $515,800, the median value of owner-occupied homes (Census ACS). Payotte computes it from the rates published by the official sources cited on the page.

Who pays the City of Sacramento additional real property transfer tax in Sacramento?

This tax can be charged to either the buyer or the seller upon mutual agreement within an escrow agreement BUT if unpaid in the sales escrow – the established policy has the responsibility fall to the BUYER as the buyer has control of the real property.

Is the local tax on top of the California tax?

Yes. The local taxes listed here are added to the California state transfer tax.