Resources
California Documentary Transfer Tax
What is a Documentary Transfer Tax?
It is a tax imposed by the City and/or County for the transfer of property.
When the ownership of a property changes, the ownership transfer document (Grant Deed, for example) needs to be recorded in the County Recorder’s office where the property is located. Under the Revenue and Taxation Code, the County Recorder collects a “transfer fee” on behalf of the State Board of Equalization. This fee is referred to as the Documentary Transfer Tax and is part of the revenue that is generated for the individual counties and cities.
Who pays for the Documentary Transfer Tax?
Either the Buyer or the Seller.
Payment of the transfer tax can be negotiated between the Buyer and the Seller. Normally, in Southern California, the Seller pays. In Northern California, the Buyer pays. In Central California, it can be a combination of both. By the way, the County Recorder does not care who pays, if it gets paid when it is due.
How much is the Documentary Transfer Tax?
It depends on the city the property is located in. The County Transfer Tax is a standard of $1.10 per $1,000 of the sales price throughout the State. However, there are certain cities that also collect their own City Transfer Tax and those differ.
The California Revenue and Taxation Code has set this tax for all counties at $1.10 per $1,000 (or $0.55 per $500.00 to be exact per the Code) of the transfer value (sales price) of the property to be transferred.
Example #1:
An Arcadia property is sold for $2,000,000. The Documentary Transfer Tax payable to the Los Angeles County is $2,200 ($2,000,000/$1,000 x $1.10). Arcadia has no City Documentary Transfer Tax.
Example #2:
A Santa Monica beach property is sold for $1,000,000. The Documentary Transfer Tax payable to the Los Angeles County is $1,100 ($1,000,000/$1,000 x $1.10), and the Documentary Transfer Tax payable to the City of Santa Monica is $3,000 ($1,000,000/$1,000 x $3.00). Total Documentary Transfer Tax is $4,100 ($1,100 + $3,000).
Example #3:
A San Francisco property sold for $4,000,000. The Documentary Transfer Tax payable to the County of San Francisco is $0 (San Francisco does not have a county transfer tax), and the Documentary Transfer Tax payable to the City of San Francisco is $30,000 ($4,000,000/$1,000 x $7.50). Total Documentary Transfer Tax is $30,000.00 ($0 + $30,000).
When is the Documentary Transfer Tax paid?
When the County Recorder receives the property transfer document (Grant Deed, for example) for recordation.
The Documentary Transfer Tax is paid together with the recording fee when the County Recorder receives the property transfer document for recordation.
If this is through an escrow transaction, then the Documentary Transfer Tax is paid with all the other escrow closing costs and will show on the parties’ escrow closing statement.
Do I need to pay Documentary Transfer Tax if I transfer my property to my child or trust?
If there was no actual money involved in the transfer, no.
There are certain exemptions to the payment of the Documentary Transfer Tax. Such exemptions include, transfers that are a “gift” and can be proven that no money was involved; transfers between individuals and their Revocable Trusts; transfers between spouses for no value.
If there is no Documentary Transfer Tax declared, certain counties require an Affidavit to be completed, signed under penalty of perjury, and attached to the ownership document at the time of recordation.
City Residential Reports
Real Property Records Report
Contact Phone: (626) 812-5265
Cost: $52-$165
Notes: All properties, including vacant land, but not on first sale. Buyer to acknowledge report, 6 month time limit. Prices subject to change every summer (updated March 8, 2012).
Presale Inspection Report
Contact Phone: (323) 588-6211 ext. 298
Cost: $200 + $75/unit
Notes: Inspection required. Seller signs form, must get signature notarized if not submitting application in person.
Smoke Detector & Water Conservation Plumbing Fixtures Affidavit
Contact Phone: (310) 285-1141
Notes: Buyer & Seller sign form. No inspection. Only deals with smoke detector and water conservation.
Retrofit Upon Sale Certificate of Compliance
Contact Phone: (818) 238-3700
Notes: Water Conservation only. No inspection. Buyer & Seller sign on Certificate of Compliance.
Residential Property Report
Contact Phone: (310) 952-1766
Cost: $150 and up
Notes: On site inspection required. Good for 6 months. Buyer must acknowledge.
Application For Report of Building Records
Contact Phone: (310) 605-5509
Cost: $60-$140
Notes: Inspection required. Residential Only. Call for application form. Buyer acknowledgement of Residential Building Report needed.
Pre-Inspection Report
Contact Phone: (323) 773-5143
Cost: $255 up to 5 units
Notes: Inspection required. Pick up form at Building and Safety, pay and obtain appointment. Residential, commercial and vacant land.
Report for Residential Building Records
Contact Phone: (310) 253-5800
Cost: $96-$128
Notes: No inspection. Need on residential & commercial properties, no vacant land. Call for application. Takes 10 business days. Buyer needs to acknowledge.
Property Inspection Report
Contact Phone: (626) 580-2050
Cost: $195.50-$252.50
None, pursuant to Building Dept
Contact Phone: (310) 524-2380
Property Information Report
Contact Phone: (310) 217-9530
Cost: $294
Notes: Inspection required only of exterior. Report to be delivered 15 days prior to closing. Residential and commercial. Condos are exempt. Buyer can sign a Waiver. Buyer must acknowledge either the report or the Waiver.
Pre Sale Inspection
Contact Phone: (562) 420-2641
Cost: $265
Notes: Inspection required. Residential and commercial properties. New construction exempt. Deliver 21 days before closing, Buyer to acknowledge.
Report for Residential Building Records
Contact Phone: (310) 318-0235
Cost: $135
Notes: Residential only. Takes 2 weeks to process. Exterior inspection only. Good for 6 months
Residential Pre-Sale Inspection Program
Contact Phone: (323) 584-6271
Notes: Inspection required. Single family 1-4 units and vacant land required. No commercial or over 4 units. Good for 6 months.
Report for Building Records and Code Violations
Contact Phone: (310) 412-5294
Cost: $163 (up to 4 units) + $11/unit after 4 units
Notes: Additional fees apply for inspection. Full breakdown on their Building Fees page. Buyer needs to acknowledge. Good for 6 months.
Off Street Parking Report/Residential Property Report
Contact Phone: (310) 973 3230
Cost: $80
Notes: Inspection required. For residential properties. Turnaround about 5-7 days and Buyer must acknowledge and sign resulting inspection report
Residential Property Report Application
Contact Phone: (310) 325-7110
Cost: $162.18
Notes: For residences with certain exceptions. Does not apply to commercial property. On-site inspection is an additional $162.18. For more information, check out the City of Lomita Community Development page.
Garage Inspection Program
Contact Phone: (562) 570-6401
Cost: $95 for 1-2 units
Notes: Inspection concerns only non-street parking at a residence/building. Certain conditions allow for the use of a Garage Exemption Certificate.
Residential Property Report -9A
Contact Phone: (213) 485-2216
Cost: $70.85 per parcel
Notes: No inspection. Need on residential and vacant land. No commercial properties or first sale of new residential building. Need application form with original signatures by Seller (and Buyer if Buyer is doing work). Good for 6 months.
Los Angeles City – Dept of Water and Power
Certificate of Compliance
Contact Phone: (213) 284-6130
Cost: $15-$75 and up
Notes: Licensed plumber to certify low flow toilets and shower heads and sign Certificate of Compliance. Seller and Buyer also to sign.
Real Property Report Application
Contact Phone: (310) 603-0220 ext. 209
Cost: $230.44
Notes: Inspection of exterior only. Residential only. Call for application form. Real Estate Agent needs to have business license for Lynwood to apply.
Residential Building Report
Contact Phone: (310) 802-5546
Cost: $121.50
Notes: No inspection. Residential only. Water Conservation Retrofit required.
Pre-Sale Home Inspection
Contact Phone: (323) 562-5727
Cost: $110
Notes: Inspection required. Application is multiple carbon copy. Call them to mail. Buyer needs to acknowledge report and this report cannot be waived. No expiration date, good until sale of property again.Whoever is applying for report needs to have a Business License with City.
Report of Residential Building Records
Contact Phone: (949) 644-3288
Cost: $156-$182 and up
Notes: Residential only. Inspection not required, but if declined, will be noted on report for Buyer to acknowledge. Takes 30 days to complete after application submitted. Corrections to be done within 30 days or Buyer can assume responsibility. Good for one year.
Real Property Records Report
Contact Phone: (310) 378-0383
Cost: $113
Notes: Inspection not needed. Takes 5 working days. Good for 6 months. Homeowner applies. If third party applies, needs a City Business License in order to apply.
Occupancy Inspection Program
Contact Phone: (626) 744-4633
Cost: $132.66-$265.33
Notes: Inspection required and cannot be waived. Single family, duplex, condos. Seller can assign responsibility for corrective work to Buyer which will require their acknowledgement. Buyer has 6 months to comply. Certificate is valid for 1 year. Must go in to apply.
Smoke Detector & Water Conserving Fixtures Affidavit
Contact Phone: (310) 265-7800
Notes: Only deals with smoke detector and water conservation.
Report of Residential Building
Contact Phone: (310) 318-0636
Cost: $45
Notes: Residential only. No inspection unless their records show violations exist. Buyer to acknowledge. Good for 6 months.
Pre-Sale Inspection Report
Contact Phone: (310) 377-1577
Cost: $200-$300
Notes: Residential only. Buyer can choose a record search only or with an on-site inspection. Buyer to complete application. Takes 7 business days. Must have to close.
Residential Inspection Upon Resale
Contact Phone: (818) 898-1227
Cost: $240.00
Notes: Inspection required. Call or visit their office for an application.
Residential Compliance Certificate
Contact Phone: (626) 300-0700
Cost: $140.00
Notes: Residential only. Inspection fee separate. Apply in person, they will provide list of individuals or firms allowed to do
inspection. Report cannot be waived. Buyer not required to acknowledge report. All violations must be corrected within 6 months. Takes 10 business days. Good 2 years or when sold.
Reports of Residential Building Records
Contact Phone: (310) 458-8355
Cost: $234.46
Notes: Inspections not required. Computer generated report. Can fill it out online. Cannot be waived. Buyer must acknowledge. Good for 6 months. Look for application form under “Forms – Public Records – Public Records Request”.
Residence Inspection program
Contact Phone: (562) 989-7348
Cost: $170-$565
Notes: Only for 4 units and up residential properties. Valid for 6 months. Buyer does not need to acknowledge. Must go to City to obtain application, 10:30-11:30 Monday-Friday.
Pre-Sale Inspection
Contact Phone: (323) 563-9500
Cost: $61
Notes: Inspection required. Residential only or residential in mixed use units. Code violations to be corrected within a year
by Seller or Buyer. Buyer to acknowledge. Report is good for one year.
Smoke Detector Cert of Compliance
Contact Phone: Building and Safety Dept. (310) 618-5898
Notes: No property inspection or report required. However, does need a Smoke Detector Compliance done by Contractor.