Documentary transfer tax in California

The board of supervisors of any county in California, by an ordinance adopted may impose, on each deed, when the consideration or value of the interest or property conveyed exceeds one hundred dollars ($100) a documentary transfer tax at the rate of fifty-five cents ($0.55) for each five hundred dollars ($500) or fractional part. The legislative body of any city which is within a county which has imposed a transfer tax may share one half of this tax.

The county which imposes the documentary transfer tax may require on the deed a tax roll parcel number. The number will be used only for administrative and procedural purposes and will not be proof of title and in the event of any conflicts, the stated legal description noted upon the document shall govern. The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number.

Exemptions

Any documentary transfer tax shall not apply to any instrument in writing given to secure a debt.

Any documentary transfer tax shall not apply to a deed that transfers, divides, or allocate community, quasi-community, or quasi-marital property assets between spouses for the purpose of effecting a division of community, quasi-community, or quasi-marital property which is required by a judgment decreeing a dissolution of the marriage or legal separation, by a judgment of nullity.

Any documentary transfer tax shall not apply to any deed that is a gift while living.

Any documentary transfer tax shall not apply to any deed that is transfer by reason of death.

Any documentary transfer tax shall not apply to any deed that is a transfer to a trust.

Any documentary transfer tax shall not apply to any transfer between an individual or individuals and a legal entity or between legal entities that results solely in a change in the method of holding title to the realty and in which proportional ownership interests in the realty.