Transfer tax in San Jose, California: local rates and cost

In short

San Jose charges 3 local taxes on a home sale: San Jose real property conveyance tax, San Jose real property transfer tax — Measure E, County documentary transfer tax. California has no state transfer tax. On the median owner-occupied home ($1,271,200), local taxes come to $5,595, or 0.44% of the price.

Median value: $1,271,200 median value of owner-occupied homes, San Jose 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

San Jose real property conveyance tax (SJMC Ch. 4.58)

$1.65 per $500 or fraction (0.33%) of the value of consideration, on every sale.

Exemptions: Conveyance tax not charged on transfers between family members to meet a lender requirement when the property is the main home (sanjoseca.gov tax resources page).

In force: Long-standing.. Source: San Jose Municipal Code §4.58.100 (Municode).

San Jose real property transfer tax — Measure E (SJMC Ch. 4.59)

Above the exemption threshold (over $2.3M since July 1, 2025), on the TOTAL consideration: up to $5M: 0.75%; >$5M to $10M: 1.0%; >$10M: 1.5%. In addition to the 4.58 conveyance tax.

Who pays: Partial text read on Municode (§4.59.030, start of sentence not captured): '…4.59.100, and any persons to whom such a transfer is made, shall be jointly and severally liable for payment of the tax imposed under said Section 4.59.100.'

In force: Voter-approved March 3, 2020. Threshold CPI-adjusted July 1, 2025 and every five years: 'Effective July 1, 2025, the Real Property Transfer Tax will be imposed on property transfers over $2.3 million.' (sanjoseca.gov Measure E page).. Source: San Jose Municipal Code §4.59.100 (Municode).

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 San Jose?

$5,595 on $1,271,200, 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 San Jose real property transfer tax — Measure E in San Jose?

Partial text read on Municode (§4.59.030, start of sentence not captured): '…4.59.100, and any persons to whom such a transfer is made, shall be jointly and severally liable for payment of the tax imposed under said Section 4.59.100.'

Is the local tax on top of the California tax?

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