Oakland · Buying & selling

Buying or selling a home in Oakland

Oakland adds a city transfer tax on real-property transfers and certain entity ownership changes. Seller disclosures and post-purchase property-tax assessment are governed by California law rather than Oakland rules.

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Key points

Transfer tax: Oakland taxes transfers at 1% through $300,000, 1.5% through $2,000,000, 1.75% through $5,000,000, and 2.5% above.
Who pays: Seller and buyer are jointly and severally liable for Oakland's transfer tax.
Transfer disclosure: Sellers of single-family homes owe a Transfer Disclosure Statement; if it arrives after signing, the buyer may cancel within 3 days in person, 5 by mail/email.
Hazards and safety: Sellers must disclose known or mapped flood, dam, fire, earthquake-fault and seismic hazard zones; single-family sellers certify smoke alarms, and sellers certify water-heater strapping.
Reassessment: On a purchase, the county reassesses at market value; that base value then rises with California CPI, at most 2% a year.
Homeowner exemption: State law exempts $7,000 of assessed value for an owner-occupied principal residence.

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

Transfer tax

Oakland code What Oakland's code adds
City transfer tax	The City levies a tax on transfers of real property and changes in control or ownership of legal entities. § 4.20.020 · code text There is imposed a tax on all transfers by deeds, instruments, writings, or any other document, or changes in control and ownership of legal entities, by which any lands, tenements or other interests in real property located in the City, are or is granted, assigned, transferred, or otherwise conveyed to or invested in a transferee, or transferees thereof, which shall be levied as a percentage of the value of consideration at the rates set forth below:
Rate	The transfer tax rate is 2.5%. Applies: For transfers of more than $5,000,000.00. § 4.20.020 · code text More than $5,000,000.00 \| 2.5% The transfer tax rate is 1%. Applies: Applies when the value of consideration is $300,000.00 or less. § 4.20.020 · code text $300,000.00 or less \| 1% The transfer tax rate is 1.5%. Applies: For consideration more than $300,000.00 up to $2,000,000.00. § 4.20.020 · code text More than $300,000.00 up to $2,000,000.00 \| 1.5% The maximum transfer tax rate is 1.5%. Applies: For transfers to a qualifying nonprofit corporation, limited partnership, or limited liability company with the required affordable-housing agreement or covenant. § 4.20.020 · code text shall be taxed at a maximum rate of one and one-half (1.5) percent regardless of the value of consideration. The transfer tax rate is 1.75%. Applies: For consideration more than $2,000,000.00 up to $5,000,000.00. § 4.20.020 · code text More than $2,000,000.00 up to $5,000,000.00 \| 1.75%
Rate depends on price	The transfer tax uses tiers based on the amount of the transfer. § 4.20.020 · code text \| Amount of transfer \| Tax \|
Who pays	Transferors and transferees are jointly and severally liable for the tax. Applies: Applies to transfers subject to the tax. § 4.20.040 · code text Any persons who make a transfer which is subject to the tax imposed under Section 4.20.020, and any persons to whom such a transfer is made, shall be jointly and severally liable for payment of the tax imposed under said Section 4.20.020;

CA state law The statewide rule underneath
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 Applies: Applies when the city's tax conforms to the state documentary transfer tax law Rev. & Tax. Code § 11931

Seller disclosures

CA state law California law
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) Applies: Exempt transfers include court-ordered and foreclosure sales, transfers by a fiduciary administering an estate or trust, transfers between co-owners, and others listed in § 1102.2. Civ. Code §§ 1102(a), 1102.2
TDS exemptions	No TDS for court-ordered sales (including probate and foreclosure), sales by a trustee or other fiduciary administering an estate or trust, or transfers between co-owners Applies: A trustee of a revocable trust who is a former owner or recent occupant is not exempt. Civ. Code § 1102.2(b), (d), (e)
TDS timing and buyer's right to cancel	Delivered as soon as practicable before transfer of title; if delivered after the offer is signed, the buyer may terminate within 3 days of in-person delivery or 5 days of delivery by mail or electronically Civ. Code § 1102.3
What the TDS is (and is not)	The TDS discloses the property's condition as of its date; it is not a warranty by the seller or any agent and is not a substitute for inspections. Civ. Code § 1102.6 (form text, Stats. 2020, ch. 370, § 25)
TDS question on unpermitted or non-code work	The seller must answer Yes or No to knowing of room additions, structural modifications or other alterations or repairs made without necessary permits, or not in compliance with building codes, and explain any Yes. Civ. Code § 1102.6, Part II.C items 4–5 (Stats. 2020, ch. 370, § 25)
TDS questions on zoning, CC&Rs and HOA	The seller also answers whether they know of zoning violations, nonconforming uses or setback violations; CC&Rs or other deed restrictions; and a homeowners' association with authority over the property. Civ. Code § 1102.6, Part II.C items 10, 12–13 (Stats. 2020, ch. 370, § 25)
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 Applies: Required when the seller or agent knows, or the local jurisdiction has posted a parcel list or map. Civ. Code § 1103(c)
Deaths on the property	A seller or agent need not disclose a death that occurred more than three years before the buyer's offer, or that an occupant had HIV or died of AIDS-related complications Applies: A direct question about deaths may not be answered with an intentional misrepresentation. Civ. Code § 1710.2(a), (d)
Smoke alarm at sale	A single-family home sold must have an operable smoke alarm, and the seller must give the buyer a written statement of compliance Applies: Exempt transfers mirror the TDS list (court-ordered, foreclosure, fiduciary, between co-owners, to a spouse or lineal relative). Health & Safety Code § 13113.8(a), (b)
Water heater strapping certification	Water heaters must be braced, anchored or strapped against earthquakes, and the seller must certify this in writing to the buyer Health & Safety Code § 19211(a), (b)
Carbon monoxide devices	Every dwelling unit with a fossil-fuel heater or appliance, fireplace or attached garage must have a listed carbon monoxide device Health & Safety Code § 17926(a)

Property tax after you buy

CA state law California law
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 Applies: The 1% limit does not apply to taxes for voter-approved indebtedness listed in § 1(b) (pre-1978 debt, two-thirds-approved real property bonds, 55% school facility bonds). Cal. Const. art. XIII A, § 1(a), (b)
Assessed value is set at purchase	Property is assessed at its market value on the date of purchase, change in ownership, or completion of new construction (the base year value) Rev. & Tax. Code § 110.1(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)
Supplemental assessment after a purchase	On a change in ownership or completed new construction, the assessor reappraises the property at its market value on that date Rev. & Tax. Code § 75.10(a)
Homeowners' exemption	$7,000 of the dwelling's assessed value is exempt when it is the owner's principal residence Applies: Owner-occupied principal residence; claimed with the county assessor. Rev. & Tax. Code § 218(a)
Change in ownership statement	The new owner files a change in ownership statement at recording, or within 90 days if the transfer is not recorded Rev. & Tax. Code § 480(c)

Who this affects

BuyersSellersReal estate agents

Frequently asked questions

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

Oakland taxes transfers at 1% through $300,000, 1.5% through $2,000,000, 1.75% through $5,000,000, and 2.5% above. Seller and buyer are jointly and severally liable for Oakland's transfer tax.

General information, not legal advice.

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