Local transfer taxes · California

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

Rates read on October 19, 2026 from the official sources at the bottom of the page.

In short

San Mateo charges 2 local taxes on a home sale: San Mateo real property transfer tax, County documentary transfer tax. California has no state transfer tax. On the median owner-occupied home ($1,639,400), local taxes come to $10,000, or 0.61% of the price.

Median value: $1,639,400 median value of owner-occupied homes, San Mateo city, California (Census ACS 2024 1-year, table B25077). It is an owner estimate, not a sale price.

What you pay at different prices

Price	San Mateo real property transfer tax (SMMC §3.48.010, Measure CC)	County documentary transfer tax	California state tax	Total
$300,000	$1,500	$330	$0	$1,830
$500,000	$2,500	$550	$0	$3,050
$1,000,000	$5,000	$1,100	$0	$6,100
$1,639,400 median home	$8,197	$1,803	$0	$10,000
$2,000,000	$10,000	$2,200	$0	$12,200

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 Mateo real property transfer tax (SMMC §3.48.010, Measure CC)

0.5% of the entire consideration below $10M; 1.5% of the entire consideration at $10M or more. Consideration includes liens remaining on the property.

Exemptions: Exemptions in SMMC §3.48.030 (security for debt, government party, bankruptcy reorganizations, certain community-property / co-owner transfers held 5+ years, etc.).

In force: Measure CC (Nov. 2022), Ord. 2022-15.. Source: City of San Mateo Law Library — Ord. No. 2022-15. Measure CC – 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 San Mateo?

$10,000 on $1,639,400, the median value of owner-occupied homes (Census ACS). Payotte computes it from the rates published by the official sources cited on the page.

Is the local tax on top of the California tax?

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

General information drawn from the official sources cited and dated on this page. It is not legal, tax or financial advice: for your own situation, ask a licensed professional.