Emeryville · Buying & selling

Buying or selling a home in Emeryville

Emeryville charges two transfer taxes: a flat city documentary transfer tax and a real property transfer tax whose rate rises with the price. Seller disclosures and property tax follow state law.

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Key points

Transfer taxes: Real property transfer tax: $12 per $1,000 under $1,000,000, $15 from $1,000,000 to under $2,000,000, $25 at $2,000,000 or more.
Seller disclosures: State law: sellers of single-family homes must give buyers a Transfer Disclosure Statement, with exemptions such as foreclosure and court-ordered sales.
Property tax: State law: general property tax is at most 1% of full cash value plus voter-approved debt; the base value rises at most 2% a year.

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

Transfer tax

Emeryville code What Emeryville's code adds
City transfer tax	Yes. The city taxes deeds and other transfers of real property, including changes in control of legal entities. § 3-3.702 · code text There is hereby imposed a tax on each deed, instrument, or writing, or any other document or change in control and ownership of legal entities, by which any lands, interests in lands, tenements, or other interests in real property located in the City of Emeryville is or are granted, assigned, transferred, or otherwise conveyed
Rate	City documentary transfer tax: $0.275 for each $500, or fraction of $500. Applies: Applies only when the value conveyed is more than $100. § 3-3.203 · 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. Real property transfer tax: $12 for each $1,000, or fraction of $1,000. Applies: When the value of the price or property conveyed is less than $1,000,000. § 3-3.702 · code text If the value of the consideration or property conveyed is less than one million dollars ($1,000,000.00) then the rate of the tax shall be twelve dollars ($12.00) for each one thousand dollars ($1,000.00) or fractional part thereof. Real property transfer tax: $15 for each $1,000, or fraction of $1,000. Applies: When the value is $1,000,000 or more, but less than $2,000,000. § 3-3.702 · code text If the value of the consideration or property conveyed is one million dollars ($1,000,000.00) or more, but less than two million dollars ($2,000,000.00), then the rate of the tax shall be fifteen dollars ($15.00) for each one thousand dollars ($1,000.00) or fractional part thereof. Real property transfer tax: $25 for each $1,000, or fraction of $1,000. Applies: When the value is $2,000,000 or more. § 3-3.702 · code text If the value of the consideration or property conveyed is two million dollars ($2,000,000.00) or more, then the rate of the tax shall be twenty-five dollars ($25.00) for each one thousand dollars ($1,000.00) or fractional part thereof.
Rate per $1,000	City documentary transfer tax: $0.55 per thousand dollars ($0.275 for each $500 or fraction of $500). Applies: Applies only when the value conveyed is more than $100. § 3-3.203 · 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. Real property transfer tax: $12 per $1,000, or fraction of $1,000. Applies: When the value of the price or property conveyed is less than $1,000,000. § 3-3.702 · code text If the value of the consideration or property conveyed is less than one million dollars ($1,000,000.00) then the rate of the tax shall be twelve dollars ($12.00) for each one thousand dollars ($1,000.00) or fractional part thereof. Real property transfer tax: $15 per $1,000, or fraction of $1,000. Applies: When the value is $1,000,000 or more, but less than $2,000,000. § 3-3.702 · code text If the value of the consideration or property conveyed is one million dollars ($1,000,000.00) or more, but less than two million dollars ($2,000,000.00), then the rate of the tax shall be fifteen dollars ($15.00) for each one thousand dollars ($1,000.00) or fractional part thereof. Real property transfer tax: $25 per $1,000, or fraction of $1,000. Applies: When the value is $2,000,000 or more. § 3-3.702 · code text If the value of the consideration or property conveyed is two million dollars ($2,000,000.00) or more, then the rate of the tax shall be twenty-five dollars ($25.00) for each one thousand dollars ($1,000.00) or fractional part thereof.
Price threshold	The city documentary transfer tax applies only above $100. Applies: Only when the value conveyed, not counting liens or encumbrances that remain at the sale, is more than $100. § 3-3.203 · code text when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of the sale) exceeds one hundred dollars ($100.00)
Rate depends on price	Yes. The real property transfer tax rate rises with the value conveyed. Applies: Applies to the real property transfer tax. The city documentary transfer tax is a flat rate. § 3-3.702 · code text The amount of the tax shall be based on the value of consideration or property conveyed (including the value of any lien or encumbrance remaining thereon at the time of sale), and shall be calculated at the following rates:
Who pays	Seller and buyer are both fully liable for the tax. Applies: Applies to the real property transfer tax. § 3-3.704 · code text Any persons who make a transfer which is subject to the tax imposed under Section 3‑3.702, and any persons to whom such a transfer is made, shall be jointly and severally liable for payment of the tax imposed under Section 3‑3.702.

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

Emeryville code What Emeryville's code adds
How long a certificate lasts	7 years. Applies: When the building sewer lateral is repaired. § 7-8.207 · code text A compliance certificate issued by EBMUD to a property owner pursuant to subsection (a) of this section shall be valid for seven (7) years if the building sewer lateral is repaired, except as indicated in subsections (d) and (e) of this section, or twenty (20) years if the building sewer lateral is replaced. 20 years. Applies: When the building sewer lateral is replaced. § 7-8.207 · code text A compliance certificate issued by EBMUD to a property owner pursuant to subsection (a) of this section shall be valid for seven (7) years if the building sewer lateral is repaired, except as indicated in subsections (d) and (e) of this section, or twenty (20) years if the building sewer lateral is replaced. 20 years from the date issued. Applies: Individually owned units in a common interest development served by a single or shared building sewer lateral. § 7-8.207 · code text The compliance certificate issued by EBMUD shall be valid for twenty (20) years from the date issued.
Deadline to comply	Repair or replace it within 48 hours of notice. Applies: A faulty building sewer lateral that the Director deems an emergency. § 7-8.210 · code text the property owner shall cause the repair or replacement of said faulty building sewer lateral within forty-eight (48) hours from the date of notification, verbal or written. A new certificate within 5 years after the old one expires. Applies: Individually owned units in a common interest development, after the compliance certificate expires. § 7-8.207 · code text Upon expiration of the compliance certificate, the association must obtain a new compliance certificate pursuant to the requirements of this chapter within five (5) years thereafter.
Fee or permit	A sewer lateral permit, a City- and EBMUD-witnessed verification test, and an EBMUD compliance certificate filed with the City. Applies: When a triggering event occurs, such as a sale or transfer, construction over $100,000, or a water meter size change. § 7-8.207 · code text obtain a sewer lateral permit A valid EBMUD compliance certificate is needed before final approval of City permits tied to the triggering events. Applies: Permits for construction over $100,000, water meter changes, violation notices, voluntary requests, lateral repairs and subdivisions. § 7-8.207 · code text must present the City with a valid compliance certificate from EBMUD for the property prior to final approval of any and all City permits issued pursuant to subsection (a)(2), (3), (4), (5), (6), (7) or (8) of this section.
When an inspection is required	Before the sale or transfer of the whole property or its fee interest. Applies: Excludes partial or leasehold interests and transfers between co-owners, into revocable/living trusts, by estate fiduciaries, to spouses, domestic partners, lineal relatives, or in divorce/separation. § 7-8.207 · code text Prior to the sale or transfer of an entire real property estate or the fee interest in that real property estate. Applying for a building permit for work over $100,000 in value, or over $100,000 combined within 3 years. Applies: Construction or remodeling. § 7-8.207 · code text Whenever a property owner or its authorized agent applies for a building permit for any type of construction on the subject property that exceeds one hundred thousand dollars ($100,000.00) in construction valuation or exceeds one hundred thousand dollars ($100,000.00) in cumulative construction valuation for all building permits issued for any type of construction on the subject property over a three (3) year period. Applying to EBMUD to make the property's water meter larger or smaller. Applies: A change in water service size. § 7-8.207 · code text Whenever a property owner or its authorized agent applies to EBMUD to increase or decrease the size of the property's water meter. Getting a written City violation notice about the sewer lateral's condition, based on testing by the City or its representative. Applies: A notice of violation based on testing. § 7-8.207 · code text Whenever a property owner or its authorized agent has received a written notice of violation from the City with respect to the condition of the building sewer lateral based on testing conducted by the City or its authorized representative. Getting a written City violation notice about the sewer lateral's condition, based on observations by the City or its representative. Applies: A City inspection. § 7-8.207 · code text Whenever a property owner or its authorized agent has received a written notice of violation from the City with respect to the condition of the building sewer lateral based on observations from the City or its authorized representative. Voluntarily requesting a compliance certificate. § 7-8.207 · code text Whenever a property owner or its authorized agent voluntarily requests a compliance certificate. Voluntarily requesting a permit to repair or replace the building sewer lateral. Applies: Repair of the building sewer lateral. § 7-8.207 · code text Whenever a property owner or its authorized agent voluntarily requests a permit to repair or replace the building sewer lateral. Getting approval to divide a parcel or parcels of land. Applies: Subdivision of property. § 7-8.207 · code text Whenever a property owner or its authorized agent obtains approval of the division of a parcel or parcels of real property pursuant to the provisions of Chapter 6 of Title 9.
Owner's responsibility	The owner handles inspections, permit, construction, City and EBMUD inspections, verification test, abandoning inactive laterals, certificate, final inspection. Applies: When a triggering event occurs, such as a sale or transfer or construction over $100,000; public-entity parcels need not file the certificate. § 7-8.207 · code text It shall be the responsibility of the property owner to perform all required inspections of their building sewer lateral, obtain a sewer lateral permit, perform all required construction, schedule inspections with the City and EBMUD, perform and pass a verification test witnessed by the City and EBMUD for each building sewer lateral serving the property, abandon any inactive building sewer lateral, obtain and file with the City a compliance certificate from EBMUD as specified in the EBMUD Regional PSL Ordinance The property owner is responsible for all required maintenance, repairs and inspections. § 7-8.206 · code text It shall be the responsibility of the property owner to perform all required maintenance, repairs and inspections to keep the building sewer lateral in the condition as specified by subsection (b) of this section. The association or responsible party for the common interest development is responsible for compliance. Applies: Individually owned units in a common interest development served by a single or shared building sewer lateral. § 7-8.207 · code text the association or responsible party for the common interest development shall be responsible for compliance with all of the following requirements:

Who this affects

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Frequently asked questions

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

Real property transfer tax: $12 per $1,000 under $1,000,000, $15 from $1,000,000 to under $2,000,000, $25 at $2,000,000 or more.

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

Emeryville's code: 7 years. (When the building sewer lateral is repaired.) (§ 7-8.207); 20 years. (When the building sewer lateral is replaced.) (§ 7-8.207).

General information, not legal advice.

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