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Brisbane · Buying & selling

Buying or selling a home in Brisbane

Brisbane has its own documentary transfer tax on property sales. Seller disclosures and property tax follow state law.

Key points

  • Transfer tax: City rule: the transfer tax is $0.55 per $1,000 of value on sales over $100, paid by whoever signs or benefits from the document.
  • Seller disclosures: State law: sellers of single-family homes must give a Transfer Disclosure Statement, with exemptions such as foreclosure and court-ordered sales.
  • Property tax: State law: a sale resets assessed value to market value; the general tax is at most 1% of it, plus voter-approved debt.

Each rule below is marked Brisbane code or CA state law and links to the section it comes from (checked October 2026). General information, not legal advice.

Transfer tax

Brisbane code What Brisbane's code adds
City transfer tax
  • Yes. The city taxes each deed or document that transfers real property sold in the city.
    § 3.16.020 · code text
    There is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the city shall be granted, assigned, transferred or otherwise conveyed
Rate
  • $0.275 for each $500 of value, or part of $500.
    Applies: Applies when the price or value, not counting liens or debts remaining at sale, is more than $100.
    § 3.16.020 · code text
    a tax at the rate of twenty-seven and one-half cents ($0.275) for each five hundred dollars ($500.00), or fractional part thereof.
Rate per $1,000
  • $0.55 for each thousand dollars of value.
    Applies: Applies when the price or value, not counting liens or debts remaining at sale, is more than $100.
    § 3.16.020 · code text
    a tax at the rate of twenty-seven and one-half cents ($0.275) for each five hundred dollars ($500.00), or fractional part thereof.
Price threshold
  • $100.
    Applies: The tax applies only when the price or value, not counting liens or debts remaining at the time of sale, is more than $100.
    § 3.16.020 · code text
    when the consideration or value of the interests or property conveyed, exclusive of the value of any lien or encumbrances remaining thereon at the time of sale, exceeds one hundred dollars ($100.00)
Rate depends on price
  • No. The same rate applies at every sale price.
    § 3.16.020 · code text
    a tax at the rate of twenty-seven and one-half cents ($0.275) for each five hundred dollars ($500.00), or fractional part thereof.
Who pays
  • Any person who makes, signs or issues the taxed document, or for whose use or benefit it is made.
    § 3.16.030 · code text
    Any tax imposed pursuant to Section 3.16.020 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.

CA state law Underneath, California law still applies. County documentary transfer tax: A county may tax a sale over $100 at $0.55 for each $500 of value ($1.10 per $1,000), not counting liens that remain on the property (Rev. & Tax. Code § 11911(a)). City share of the tax: A city may impose half the county rate ($0.55 per $1,000); the county then credits the city tax against its own, so the combined standard rate stays $1.10 per $1,000 (Rev. & Tax. Code § 11931). California rules for buying and selling — the full state rule →

Seller disclosures

CA state law California law sets this statewide. Transfer Disclosure Statement (TDS) — who must give it: Sellers of single-family residential property must give the buyer a Real Estate Transfer Disclosure Statement (sale, exchange, installment contract, lease-option or ground lease with improvements) (Civ. Code §§ 1102(a), 1102.2). Natural Hazard Disclosure Statement (NHD): Sellers must disclose if the property is in a special flood hazard area, dam inundation area, very high fire hazard severity zone, earthquake fault zone, seismic hazard zone, or wildland fire area (Civ. Code § 1103(c)). California seller disclosure rules — the full state rule →

Property tax after you buy

CA state law California law sets this statewide. 1% property tax limit (Prop 13): The general property tax on real property may not exceed 1% of its full cash value; voter-approved bond debt is levied on top (Cal. Const. art. XIII A, § 1(a), (b)). 2% annual cap on assessed value: The base year value rises each year by the California CPI change, but never more than 2% (Rev. & Tax. Code § 51(a)(1)(D)). California property tax rules — the full state rule →

Sewer lateral inspection

Brisbane code What Brisbane's code adds
How long a certificate lasts
  • 15 years minus the lateral's age in years, unless the director sets a shorter period.
    Applies: Certificate for a lateral that city records or owner testing show needs no repair or replacement.
    § 13.04.452 · code text
    A sewer lateral certificate issued under subsection (A)(1) may be issued at no cost and shall be valid for a period equal to the difference of fifteen (15) years minus the number of years since construction of the lateral unless the director establishes a shorter period based on circumstances including but not limited to the age of the lateral and other factors affecting its integrity and reliability.
Deadline to comply
  • By the date the director sets in the notice.
    Applies: After the director issues a notice to inspect, or inspect and repair, the sewer lateral.
    § 13.04.412 · code text
    The notice will specify the nature of the suspected defect, whether inspection, or inspection and repair, is required, and specify a date by when the property owner must inspect, repair or replace the sewer lateral.
When an inspection is required
  • A sewer lateral certificate is needed before the city issues a final building permit.
    Applies: Work that triggers the city's sewer lateral building rules or changes water service, such as a new or resized meter.
    § 13.04.453 · code text
    A person must possess or obtain a sewer lateral certificate issued under Section 13.04.452 before the city will issue a final building permit when the person has undertaken work that:
  • For a certificate, the owner must show by testing and inspection, at own cost, that the lateral needs no repair.
    Applies: City records do not show the lateral was installed, repaired or replaced within the last 15 years.
    § 13.04.452 · code text
    The entire sewer lateral was lawfully constructed and the director determines that the lateral is not in need of repair or replacement based on either city records and files that indicate the lateral has been installed, repaired or replaced within the last fifteen (15) years or the property owner has provided sufficient evidence to the director, by testing and inspection (solely at the property owner's expense) that the lateral is not in need of repair or replacement;
Fee or permit
  • The certificate may be issued at no cost.
    Applies: Certificate for a lateral that city records or owner testing show needs no repair or replacement.
    § 13.04.452 · code text
    A sewer lateral certificate issued under subsection (A)(1) may be issued at no cost and shall be valid for a period equal to the difference of fifteen (15) years minus the number of years since construction of the lateral unless the director establishes a shorter period based on circumstances including but not limited to the age of the lateral and other factors affecting its integrity and reliability.
Owner's responsibility
  • Owners sharing a joint sewer lateral must record a joint lateral agreement before the final building permit.
    Applies: Approved joint lateral; work that triggers the lateral rules, changes water service, or maintains the joint lateral.
    § 13.04.431 · code text
    2. Is associated with a change in water service (e.g., change in meter size or the addition of a meter; or
  • The seller must disclose the sewer lateral certificate rules to the buyer, both brokers and escrow.
    Applies: Sale or transfer of a fee interest; condominium units and some family, trust and foreclosure transfers are exempt.
    § 13.04.453 · code text
    Beginning April 20, 2015, any person intending to sell or transfer a fee interest in real property must disclose the requirements of this section to each of the following, except as provided in subsection C.
  • The seller must disclose the joint sewer lateral agreement rules to the buyer, both brokers and escrow.
    Applies: Property on a joint lateral; sale or transfer of a fee interest from January 1, 2022; condominium units and some transfers exempt.
    § 13.04.431 · code text
    Beginning January 1, 2022, except as provided in subsection C, any property owner intending to sell or transfer a fee interest in real property must disclose the requirements of this Section 13.04.431 to each of the following:
  • The owner must keep all parts of the sewer lateral serving the property in good repair.
    § 13.04.412 · code text
    A property owner shall maintain in good repair all portions of the sewer lateral servicing his or her property.

Who this affects

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Frequently asked questions

What is the transfer tax when you sell a home in Brisbane?

City rule: the transfer tax is $0.55 per $1,000 of value on sales over $100, paid by whoever signs or benefits from the document.

Does Brisbane require a sewer lateral inspection when you sell a home?

Brisbane's code: 15 years minus the lateral's age in years, unless the director sets a shorter period. (Certificate for a lateral that city records or owner testing show needs no repair or replacement.) (§ 13.04.452); By the date the director sets in the notice. (After the director issues a notice to inspect, or inspect and repair, the sewer lateral.) (§ 13.04.412).

General information, not legal advice.

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