Property tax, transfer tax and closing costs in California

California: County documentary transfer tax of $0.55 per $500 of value ($1.10 per $1,000). Charter cities may levy their own in addition. Custom varies by county. The seller commonly pays the county tax in Southern California and the buyer in parts of Northern California. City taxes are often split. Base year value set at purchase and raised no more than 2% a year under Proposition 13. Reassessed on change of ownership or new construction.

Reviewed October 15, 2026. Every line links its statute or official source.

What California sets

Transfer tax: County documentary transfer tax of $0.55 per $500 of value ($1.10 per $1,000). Charter cities may levy their own in addition. Source: leginfo.legislature.ca.gov
Who customarily pays: Custom varies by county. The seller commonly pays the county tax in Southern California and the buyer in parts of Northern California. City taxes are often split. Source: leginfo.legislature.ca.gov
Local transfer taxes: City transfer taxes apply in charter cities such as San Francisco, Los Angeles, Oakland and Berkeley, at rates well above the county tax. Source: leginfo.legislature.ca.gov
Reassessment cycle: Base year value set at purchase and raised no more than 2% a year under Proposition 13. Reassessed on change of ownership or new construction. Source: boe.ca.gov
Homestead and other exemptions: Homeowners exemption of $7,000 of assessed value on an owner-occupied principal residence. Source: boe.ca.gov
Owner’s title policy: Custom varies by county. Seller commonly pays in Southern California, buyer in much of Northern California. Source: insurance.ca.gov
How closings run: Escrow closings are customary. Source: dfpi.ca.gov
Survey: Not stated. No official source confirmed this yet.
Other closing customs: Not stated. No official source confirmed this yet.

California transfer tax on a $735,000 sale

County documentary transfer taxpayer varies by county$808.50$735,000 ÷ $500 = 1,470 units (rounded up for any fraction) × $0.55 = $808.50

payer varies by county: $808.50
Total transfer tax: $808.50

Statutory transfer taxes on a $735,000 sale, as of the reviewed date. Who pays is custom and contract outside the statute’s primary liability. Local taxes described above are not in this figure unless listed as a line. Recording fees, title and attorney charges are separate.

Open the California transfer tax calculator, with a link to share and an embed for your site.

Typical property tax in California

Median real-estate tax paid: $5,124 a year
Per month: $427
Median owner-occupied home value: $734,700
Effective rate they imply: 0.70%

Census American Community Survey five-year file, 2020-2024, tables B25103 and B25077, owner-occupied homes. The median bill rose 34% against the 2015-2019 file. An estimate for a typical home, not yours. Your bill depends on the parcel, its exemptions and the next reassessment.

For agents

Your buyers ask what closing costs in California and who pays. This page answers from the statute, with the date it was checked. Send it, or embed the calculator on your own site.

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One email when California rates, exemptions or transfer taxes change, and when the next reassessment lands.

Sources

Ike Mortgage LLC. NMLS ID pending. For licensing information, go to: www.nmlsconsumeraccess.org. Nothing on this page is a loan payment, rate, term or down payment, and nothing here is a Loan Estimate.