Corte Madera · Buying & selling

Buying or selling a home in Corte Madera

Corte Madera adds its own documentary transfer tax on property transfers. Seller disclosures and property tax follow state law.

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Key points

Transfer tax: City rule: transfers over $100 are taxed at $0.55 per $1,000, not counting remaining liens; whoever signs or benefits from the document pays.
Seller disclosures: State law: sellers of single-family homes must give a Transfer Disclosure Statement, except in court-ordered and some other sales, and disclose mapped natural hazards.
Property tax: State law: general property tax is at most 1% of full cash value, plus voter-approved bonds; assessed value rises at most 2% a year.

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

Transfer tax

Corte Madera code What Corte Madera's code adds
City transfer tax	Yes. The town taxes each deed or document that transfers real property sold in the town. § 3.12.020 · code text There is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the town shall be granted, assigned, transferred or otherwise conveyed
Rate	Twenty-seven and a half cents for each $500 of value, or fraction of $500. § 3.12.020 · code text a tax at the rate of twenty-seven and one-half cents for each five hundred dollars or fractional part thereof.
Rate per $1,000	$0.55 per thousand dollars of value. § 3.12.020 · code text a tax at the rate of twenty-seven and one-half cents for each five hundred dollars or fractional part thereof.
Price threshold	The tax applies only when the value is more than $100. Applies: The value does not count any lien that remains on the property at the time of sale. § 3.12.020 · code text when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars
Rate depends on price	No. One rate applies to every sale. § 3.12.020 · code text a tax at the rate of twenty-seven and one-half cents for each five hundred dollars 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. § 3.12.030 · code text Any tax imposed pursuant to Section 3.12.020 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

Corte Madera code What Corte Madera's code adds
Deadline to comply	The owner has 180 days to finish the required repairs, at the owner's expense. Applies: Starts when a notice to repair or replace is issued, based on defects in the sewer lateral inspection report. § 21.22.040 · code text The notice to repair/replace shall specifically identify the deficiencies to be corrected and shall establish a deadline of one hundred eighty days, within which the owner(s) shall complete the required corrective actions at owners' expensive. Within 90 days of a notice of defects, the owner must apply for a repair or replacement permit. Applies: Applies when an existing sewer lateral is found defective during mandatory testing. § 21.20.080 · code text If found to be defective, the owner shall, within ninety days of a notice of said defects, apply for a permit for the repair or replacement of the lateral and/or appurtenances.
Fee or permit	A permit is required to repair or replace a defective lateral or its fittings. Applies: Applies when an existing sewer lateral is found defective during mandatory testing. § 21.20.080 · code text If found to be defective, the owner shall, within ninety days of a notice of said defects, apply for a permit for the repair or replacement of the lateral and/or appurtenances. The owner must get a final permit inspection and approval from the building official. Applies: Only for repairs that need a building permit. § 21.22.040 · code text The owner shall repair his or her private sewer lateral to the satisfaction of the district manager, and, if a building permit is required for the repairs, the owner shall obtain a final permit inspection and approval of the relevant building official.
When an inspection is required	Testing is required when an existing sewer lateral will serve a new building. Applies: Applies to existing sewer laterals that serve a new building. § 21.20.080 · code text For existing lateral sewers serving a new building, the existing lateral may only be used when it is found, upon examination and testing by district staff, to meet all requirements of the district. Testing is required when a remodel increases plumbing fixture units by 10% or more. Applies: Applies to existing sewer laterals serving a newly remodeled building with a fixture-unit increase of 10% or more. § 21.20.080 · code text For existing lateral sewers serving a newly remodeled building, when the remodeling increases the number of plumbing fixture units by ten percent or more, the existing lateral may only be used when it is found, upon examination and testing by district staff, to meet all requirements of the district. The district manager may inspect a private sewer lateral, with advance notice to the owner. Applies: Only when the district manager suspects the lateral may be allowing inflow or infiltration. § 21.20.075 · code text (e) To assess the condition of the lateral where he/she suspects that the lateral may be allowing inflow or infiltration.
Owner's responsibility	The owner pays for the testing. Applies: Applies whenever mandatory testing is done. § 21.20.080 · code text Whenever testing shall be conducted in accordance with this section, the cost of the testing shall be paid for by the owner and performed in the presence of district staff. The owner pays for the repair or replacement the inspection report shows is needed. Applies: The district decides the level of repair based on its review of the defects in the inspection report. § 21.22.030 · code text Based upon the district staff evaluation of the deficiencies outlined in the report, the district will determine the level of repair or replacement that is necessary and cost will be the responsibility of the owner. The owner must repair the private sewer lateral to the district manager's satisfaction. § 21.22.040 · code text The owner shall repair his or her private sewer lateral to the satisfaction of the district manager, and, if a building permit is required for the repairs, the owner shall obtain a final permit inspection and approval of the relevant building official. Each owner must disconnect from the shared lateral and connect to the nearest sewer main. Applies: Applies to a private sewer lateral that serves more than 1 home, except as the code otherwise provides. § 21.22.040 · code text The owner of each affected premises shall be responsible for disconnecting their private sewer lateral from the common lateral and connecting to the nearest sewer main.

Who this affects

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Frequently asked questions

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

City rule: transfers over $100 are taxed at $0.55 per $1,000, not counting remaining liens; whoever signs or benefits from the document pays.

Does Corte Madera require a sewer lateral inspection when you sell a home?

Corte Madera's code: The owner has 180 days to finish the required repairs, at the owner's expense. (Starts when a notice to repair or replace is issued, based on defects in the sewer lateral inspection report.) (§ 21.22.040); Within 90 days of a notice of defects, the owner must apply for a repair or replacement permit. (Applies when an existing sewer lateral is found defective during mandatory testing.) (§ 21.20.080).

General information, not legal advice.

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