Clerk-Recorder
Real Property Sales & Transfers
Documentary Transfer Tax
error Notice of Fee Increase
Effective January 1, 2024
City of Berkeley real property conveyance transfer tax threshold. Learn More
Documentary Transfer Tax Act (R&T Code 11902-11934)
“R & T Code 11911. (a) The board of supervisors of any county or city and county, by an ordinance adopted pursuant to this part, may impose, on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the county shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100.00) a tax at the rate of fifty-five cents ($0.55) for each five hundred dollars ($500.00) or fractional part there of.”
Transactions Exempt from Transfer Tax under Revenue and Taxation Code
City Real Property Conveyance Tax
Several cities impose their own city real property transfer tax at full value. The rates are calculated as noted below with the full value rounded up to the nearest $500 before the tax rate is applied.
| Alameda | $12.00 | per thousand on full value | Ordinance No. 2987 AMC |
| Albany | $15.00 | per thousand on full value | Ordinance No. 2020-09 |
| Berkeley | $10.00 | per thousand on full value ($1,600,000 and less) |
Ordinance No. 6072-NS |
| $25.00 | |||
| Emeryville | $12.00 | per thousand on full value (less than $1,000,000) |
Measure O |
| $15.00 | per thousand on full value ($1,000,000 to $2,000,000) |
Measure O | |
| $25.00 | per thousand on full value ($2,000,001 and above) |
Measure O | |
| Hayward | $8.50 | per thousand on full value | Ordinance No. 92-26 |
| Oakland | $10.00 | per thousand on full value ($300,000 and less) |
Ordinance No. 11628 CMS |
| $15.00 | per thousand on full value ($300,001 to $2,000,000) |
Ordinance No. 11628 CMS | |
| $17.50 | per thousand on full value ($2,000,001 TO $5,000,000) |
Ordinance No. 11628 CMS | |
| Piedmont | $13.00 | per thousand on full value | Ordinance No. 546 NS |
| San Leandro | $11.00 | per thousand on full value | Ordinance No. 2020-08 |