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

Buying or selling a home in Napa County

Key points

Transfer tax: In unincorporated areas, the county taxes transfers over $100 at 55 cents per $500 of value ($1.10 per $1,000), not counting remaining liens.

Seller disclosures: State law requires sellers of single-family homes to give buyers a Transfer Disclosure Statement; court-ordered, foreclosure and some other sales are exempt.

Property tax: State law caps the general property tax at 1% of full cash value, plus voter-approved debt; base year value rises at most 2% yearly.

Transfer tax

Napa County code What Napa County's code adds
City transfer tax	Yes. The county taxes each deed or document that transfers real property sold in the county. § 3.24.020 · code text There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or their direction, 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, a tax at the rate of fifty-five cents for each five hundred dollars or fractional part thereof.
Rate	55 cents for each $500 of value, or part of $500. Applies: Applies when the price or value conveyed is more than $100. § 3.24.020 · code text There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or their direction, 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, 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 $1,000 of value. Applies: Applies when the price or value conveyed is more than $100. § 3.24.020 · code text There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or their direction, 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, a tax at the rate of fifty-five cents for each five hundred dollars or fractional part thereof.
Price threshold	$100. Applies: The tax applies only when the price or value, not counting liens or debts remaining at the time of sale, is more than $100. § 3.24.020 · code text There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or their direction, 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, 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 for whose use or benefit it is made. § 3.24.030 · code text The tax imposed by Section 3.24.020 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 →

Buying or selling a home in Napa County

Key points

Transfer tax

Seller disclosures

Property tax after you buy

Who this affects

Frequently asked questions

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