Jackson · Buying & selling

Buying or selling a home in Jackson

Jackson 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.

Ask about buying & selling in Jackson See coverage

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

Transfer tax

Jackson code What Jackson's code adds
City transfer tax	Yes. The city taxes each deed or document that transfers real property sold in the city. § 3.16.020 · code text There is 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	27.5 cents for each $500 of value, or fraction of $500. Applies: Only when the value conveyed is more than $100. § 3.16.020 · 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 $1,000 of value (27.5 cents for each $500 or fraction of $500). Applies: Only when the value conveyed is more than $100. § 3.16.020 · 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	$100 Applies: The tax applies when the value of the interest or property conveyed is more than $100. § 3.16.020 · 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: 27.5 cents for each $500 or fraction of $500. § 3.16.020 · 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. § 3.16.030 · code text Any tax imposed pursuant to Section 3.16.020 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

Jackson code What Jackson's code adds
Deadline to comply	Within 90 days from the date the notice is issued. Applies: Applies after the city finds a backflow hazard and issues notice. § 13.20.130 · code text The owner shall, at his or her expense, within ninety days from the date of issuance, install an approved backflow prevention device on the sewer service lateral, in such a manner as to correct the backflow hazard. A reasonable time limit set in the written order. Applies: Applies when the city finds a private lateral is unsanitary or a threat to health or property. § 13.20.155 · code text Any such order shall fix a reasonable time limit for compliance.
When an inspection is required	The city may require any plumbing system, new or existing, to be reinspected. Applies: To check compliance with the chapter. § 13.20.155 · code text To determine compliance with this chapter the city may require any plumbing system, new or existing, to be reinspected. The city may require the owner to submit a video of the private lateral and its parts. § 13.20.155 · code text The city may require a property owner to submit to the city a video of the private lateral and appurtenances.
Owner's responsibility	Owners must keep private laterals and sewage systems, from the property to the sewer main, safe and working properly. § 13.20.155 · code text All privately owned service laterals and private sewage disposal systems and appurtenances from all points of the property to the sewer main shall be maintained by the property owner or owners in a safe and proper operating condition; All owners served by a shared lateral are jointly and severally responsible for its maintenance. Applies: Applies when more than one property is served by the same lateral. § 13.20.155 · code text In the event that more than one property is served by the same service lateral, all owners served by that lateral shall be severally and jointly responsible for its maintenance. The owner must install an approved backflow prevention device on the lateral, at the owner's expense. Applies: Applies when the city finds a backflow hazard. § 13.20.130 · code text The owner shall, at his or her expense, within ninety days from the date of issuance, install an approved backflow prevention device on the sewer service lateral, in such a manner as to correct the backflow hazard. The owner must test backflow prevention devices and keep them working at all times. Applies: Applies when a backflow device is installed to correct a hazard. § 13.20.130 · code text The property owner shall be responsible for testing backflow prevention devices and equipment, and for maintaining backflow prevention devices and equipment in working order at all times.

Who this affects

BuyersSellersReal estate agents

Frequently asked questions

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

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.

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

Jackson's code: Within 90 days from the date the notice is issued. (Applies after the city finds a backflow hazard and issues notice.) (§ 13.20.130); A reasonable time limit set in the written order. (Applies when the city finds a private lateral is unsanitary or a threat to health or property.) (§ 13.20.155).

General information, not legal advice.

Ask about a specific Jackson property

Ask GoCodebook how these rules apply to your address and get an answer that cites the section.

Ask your question

More on Jackson

Jackson Municipal Code — full text

Renting & eviction in Jackson

Building on your lot in Jackson

Jackson overview