Escondido · Buying & selling

Buying or selling a home in Escondido

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

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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 Escondido code or CA state law and links to the section it comes from (checked October 2026). General information, not legal advice.

Transfer tax

Escondido code What Escondido's code adds
City transfer tax	Yes. The city taxes each deed or document that transfers real property sold in the city. § 25-52 · code text There is hereby 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 fraction of $500. Applies: Applies when the value of the interest or property conveyed is more than $100. § 25-52 · code text a tax at the rate of twenty-seven and one-half cents ($0.275) for each $500 or fractional part thereof.
Rate per $1,000	$0.55 per thousand dollars of value ($0.275 for each $500 or fraction of $500). Applies: Applies when the value of the interest or property conveyed is more than $100. § 25-52 · code text a tax at the rate of twenty-seven and one-half cents ($0.275) for each $500 or fractional part thereof.
Price threshold	The tax applies only above $100. Applies: The tax applies when the value conveyed, not counting liens or encumbrances that remain at the sale, is more than $100. § 25-52 · 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 $100
Rate depends on price	No. One rate applies to every sale: $0.275 for each $500 or fraction of $500. § 25-52 · code text a tax at the rate of twenty-seven and one-half cents ($0.275) for each $500 or fractional part thereof.
Who pays	Any person who makes, signs or issues the taxed document, or the person it is made for. § 25-53 · code text Any tax imposed pursuant to section 25-52 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

Escondido code What Escondido's code adds
Deadline to comply	Within the time set by the environmental programs division. Applies: Repairs seen on the video, required after a maintenance violation or an illegal discharge. § 22-165 · code text the director will require that any deficiencies or necessary repairs observed on the video be made at the business/property owner's expense, within the time frame designated by the environmental programs division.
Fee or permit	A permit from the city's building department is required before repairs are made. Applies: Repairs of deficiencies seen on the video inspection. § 22-165 · code text all permits for the repairs are to be obtained from the city's building department prior to performance of repairs.
When an inspection is required	A licensed plumber must clean and video-inspect the sewer lateral after a maintenance violation or illegal discharge. Applies: When any maintenance-related violation or illegal discharge occurs. § 22-165 · code text When any maintenance relation violation occurs or an Illegal discharge has occurred, the property owner or management company must have the sewer connection lateral cleaned and televised by a licensed plumber.
Owner's responsibility	The owner handles all maintenance, repair, replacement, cleaning and blockage removal of the sewer lateral, up to the main connection. § 22-165 · code text the property owner shall be responsible for all maintenance, repair, replacement, cleaning, and removal of blockages in the sewer connection lateral. The owner must locate, expose and maintain the property line cleanout for inspection, cleaning and blockage removal. § 22-165 · code text the property owner shall be responsible for locating, exposing, and maintaining the property line cleanout for the purpose of inspection, cleaning, and removal of blockages in the sewer connection lateral. The owner pays all costs of maintenance, repair, replacement, cleaning, blockage removal, and checking for lateral breakage or damage. § 22-165 · code text the property owner is responsible for all costs incurred for maintenance, repair, replacement, cleaning, and removal of blockages in the sewer connection lateral, and verification of sewer connection lateral breakage or damage. The city may pay for repairs only if the owner proves city work or a city contractor caused the damage. Applies: The proof must satisfy a qualified city wastewater maintenance employee. § 22-165 · code text The city may be responsible for repairs of the sewer connection lateral only upon proof by the property owner to the satisfaction of a qualified city wastewater maintenance employee that damage to the sewer connection lateral was the result of work performed by the city or a licensed contractor working for the city.

Who this affects

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Frequently asked questions

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

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 Escondido require a sewer lateral inspection when you sell a home?

Escondido's code: Within the time set by the environmental programs division. (Repairs seen on the video, required after a maintenance violation or an illegal discharge.) (§ 22-165); A permit from the city's building department is required before repairs are made. (Repairs of deficiencies seen on the video inspection.) (§ 22-165).

General information, not legal advice.

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