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Hughson · Buying & selling

Buying or selling a home in Hughson

Hughson levies its own transfer tax on real property sales. Seller disclosures and property tax follow state law, which sets the disclosure statement and caps the general tax rate.

Key points

  • Transfer tax: The city transfer tax is $0.55 per $1,000 on sales over $100, not counting remaining liens, paid by whoever makes or signs the document.
  • Seller disclosures: State law requires sellers of single-family homes to give buyers a Transfer Disclosure Statement, with some exemptions such as foreclosure sales.
  • Property tax: State law limits general property tax to 1% of full cash value plus voter-approved debt; base year value rises at most 2% a year.

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

Transfer tax

Hughson code What Hughson's code adds
City transfer tax
  • Yes. The city taxes each deed or document that transfers real property sold in the city.
    § 3.16.010 · code text
    There is imposed on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the city is granted, assigned, transferred, or otherwise conveyed
Rate
  • $0.275 for each $500 of value, or fraction of $500.
    § 3.16.010 · code text
    a tax at the rate of $0.275 for each $500.00 or fractional part thereof.
Rate per $1,000
  • $0.55 per $1,000 of value.
    § 3.16.010 · code text
    a tax at the rate of $0.275 for each $500.00 or fractional part thereof.
Price threshold
  • $100
    Applies: The tax applies only when the value is more than $100, not counting liens or encumbrances that remain at the sale.
    § 3.16.010 · code text
    when the consideration of value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds $100.00, a tax at the rate of $0.275 for each $500.00 or fractional part thereof.
Rate depends on price
  • No. The rate does not change with the sale price.
    § 3.16.010 · code text
    a tax at the rate of $0.275 for each $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.
    § 3.16.020 · code text
    Any tax imposed pursuant to HMC § 3.16.010 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 →

Who this affects

BuyersSellersReal estate agents

Frequently asked questions

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

The city transfer tax is $0.55 per $1,000 on sales over $100, not counting remaining liens, paid by whoever makes or signs the document.

General information, not legal advice.

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