Millbrae · Buying & selling

Buying or selling a home in Millbrae

Millbrae 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.

Ask about buying & selling in Millbrae See coverage

Key points

Transfer tax: Millbrae transfer tax: $0.55 per $500 ($1.10 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 Millbrae code or CA state law and links to the section it comes from (checked October 2026). General information, not legal advice.

Transfer tax

Millbrae code What Millbrae's code adds
City transfer tax	Yes. The city taxes each deed or document that transfers real property sold in the city. § 3.20.020 · code text There is imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the city, granted, assigned, transferred, or otherwise conveyed
Rate	55 cents for each $500 of value, or fraction of $500. § 3.20.020 · code text a tax at the rate of fifty-five cents for each five hundred dollars or fractional part thereof.
Rate per $1,000	$1.10 per thousand dollars of value (55 cents for each $500 or fraction of $500). § 3.20.020 · code text a tax at the rate of fifty-five cents for each five hundred dollars or fractional part thereof.
Price threshold	The tax applies only above $100. Applies: The tax applies only when the value, not counting liens or encumbrances that remain at the sale, is more than $100. § 3.20.020 · 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 to every sale: 55 cents for each $500 or fraction of $500. § 3.20.020 · code text a tax at the rate of fifty-five cents for each five hundred dollars or fractional part thereof.
Who pays	Any person who makes, signs or issues the taxed document, or the person it is made for. § 3.20.030 · code text The tax imposed by MMC § 3.20.020 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

Millbrae code What Millbrae's code adds
How long a certificate lasts	No new test is needed for 5 years after a passed test. Applies: Point-of-sale lateral test; testing is at city discretion since the consent decree ended November 14, 2016, unless extended. § 8.20.450 · code text For a period of five years following a test which sanitary sewer lateral passed; No new test is needed for 20 years after the city accepts a full lateral replacement. Applies: Point-of-sale lateral test; testing is at city discretion since the consent decree ended November 14, 2016, unless extended. § 8.20.450 · code text For a period of twenty years after acceptance, by the city, of work performed for replacement of the complete sanitary sewer lateral;
Deadline to comply	Within 90 days. Applies: Lateral fails the inspection required before a building permit; counted from the date the city finds the defect. § 8.20.460 · code text Any defects in the sewer lateral that cause the sewer lateral to fail the inspection must be repaired or replaced within ninety days of the date the city determines that a defect exists.
When an inspection is required	The lateral must be tested, and any city-approved repair or replacement done, before title transfers. Applies: Property with buildings over 20 years old at transfer; at city discretion since the consent decree ended November 14, 2016, unless extended. § 8.20.450 · code text A property's sanitary sewer lateral(s) shall be tested for inflow and infiltration and all necessary repairs or replacement work shall be completed by the owner and approved by the city prior to transfer of title whenever any property is to be transferred to or vested in any other person or entity and such property includes any buildings or structures constructed more than twenty years prior to the anticipated date of transfer of ownership. Before a building permit is issued. Applies: Building permit projects that add plumbing fixtures or remodel, alter or enlarge more than 25% of the building area. § 8.20.460 · code text For any project requiring a building permit where plumbing fixtures are added to the property, and/or more than twenty-five percent of the building area is being remodeled, altered or enlarged, the project applicant or property owner shall inspect all sanitary sewer laterals on the property for defects and satisfy the requirements in this section before a building permit is issued.
Owner's responsibility	The owner is responsible for the test and completes all needed repair or replacement, approved by the city. Applies: Point-of-sale test before title transfer; at city discretion since the consent decree ended November 14, 2016, unless extended. § 8.20.450 · code text A property's sanitary sewer lateral(s) shall be tested for inflow and infiltration and all necessary repairs or replacement work shall be completed by the owner and approved by the city prior to transfer of title The owner must have a licensed plumber or sewer contractor video-inspect the lateral and give the video to the city. Applies: Building permit projects that add plumbing fixtures or remodel more than 25% of the building area. § 8.20.460 · code text Sanitary sewer laterals are to be inspected by property owners, and their condition evaluated by the city, according to the process set forth below.

Who this affects

BuyersSellersReal estate agents

Frequently asked questions

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

Millbrae transfer tax: $0.55 per $500 ($1.10 per $1,000), only on transfers over $100, not counting liens that remain.

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

Millbrae's code: No new test is needed for 5 years after a passed test. (Point-of-sale lateral test; testing is at city discretion since the consent decree ended November 14, 2016, unless extended.) (§ 8.20.450); No new test is needed for 20 years after the city accepts a full lateral replacement. (Point-of-sale lateral test; testing is at city discretion since the consent decree ended November 14, 2016, unless extended.) (§ 8.20.450).

General information, not legal advice.

Ask about a specific Millbrae property

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

Ask your question

More on Millbrae

Millbrae Municipal Code — full text

Renting & eviction in Millbrae

Building on your lot in Millbrae

Millbrae overview