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Encinitas · Buying & selling

Buying or selling a home in Encinitas

Encinitas has its own documentary transfer tax, owed by any person who makes, signs or issues the taxed document or for whose benefit it is made. Seller disclosures and property tax follow state law.

Key points

  • Transfer tax: Encinitas transfer tax: $0.55 per $1,000, only on transfers over $100, not counting liens that remain.
  • 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 Encinitas code or CA state law and links to the section it comes from (checked October 2026). General information, not legal advice.

Transfer tax

Encinitas code What Encinitas's code adds
City transfer tax
  • Yes. The city charges a documentary transfer tax on each deed that transfers real property sold in the city.
    § 3.20.010 · code text
    there is hereby imposed a documentary transfer tax 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
  • 27½ cents for each $500 of price or value, or fraction of $500.
    § 3.20.010 · code text
    The tax shall be imposed at the rate of 27-1/2 cents for each $500.00 or fractional part thereof of the consideration or value of the interest or property conveyed.
Rate per $1,000
  • $0.55 per thousand dollars of price or value.
    § 3.20.010 · code text
    The tax shall be imposed at the rate of 27-1/2 cents for each $500.00 or fractional part thereof of the consideration or value of the interest or property conveyed.
Price threshold
  • The tax applies only when the price or value is more than $100.
    Applies: The value does not count any lien or encumbrance that remains on the property at the time of sale.
    § 3.20.010 · 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 sale) exceeds $100.00.
Who pays
  • Any person who makes, signs or issues the taxed document, or for whose use or benefit it is made.
    § 3.20.010 · code text
    The tax 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 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

Encinitas code What Encinitas's code adds
Fee or permit
  • The owner may do sewer lateral work only after the required permits are issued.
    § 18.04.100 · code text
    B. The property owner shall do such work at the property owner's sole expense and only after the required permits have been issued.
Owner's responsibility
  • The owner cleans, maintains and repairs the lateral from the sewer main to the building connection, at their sole expense.
    § 18.04.100 · code text
    The property owner serviced by a sewer lateral shall be responsible for cleaning, maintaining and repairing the sewer lateral between the sewer main and the lateral connection to the structure.
  • The owner must reimburse the City for clearing obstructions in the sewer lateral.
    Applies: Only when the work is designated as necessary for public safety.
    § 18.04.100 · code text
    The owner of such property shall reimburse the City for work on sewer laterals for the removal of obstructions, when the work is designated as necessary for public safety.

Who this affects

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Frequently asked questions

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

Encinitas transfer tax: $0.55 per $1,000, only on transfers over $100, not counting liens that remain.

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

Encinitas's code: The owner may do sewer lateral work only after the required permits are issued. (§ 18.04.100); The owner cleans, maintains and repairs the lateral from the sewer main to the building connection, at their sole expense. (§ 18.04.100).

General information, not legal advice.

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