Buying or selling a home in Porterville

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

Transfer tax

Porterville code What Porterville's code adds
City transfer tax	The city charges a tax on each deed or document that transfers real property sold in the city. § 22-32 · code text There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the city of Porterville shall be granted, assigned, transferred or otherwise conveyed
Rate	The rate is set by a city council resolution. § 22-32 · code text a tax at a rate to be fixed by resolution of the city council.
Who pays	Any person who makes, signs or issues the taxed document, or for whose use or benefit it is made. § 22-33 · code text Any tax imposed pursuant to section 22-32 of this article 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

Porterville code What Porterville's code adds
Owner's responsibility	The adjoining property owner repairs or replaces a sewer lateral damaged by a tree. Applies: Applies to sewer laterals damaged by a tree. § 19-48 · code text Repair and/or replacement of sewer laterals damaged by a tree shall be the responsibility of the adjoining property owner.

Who this affects

BuyersSellersReal estate agents

Frequently asked questions

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

Porterville has its own transfer tax at a rate fixed by city council resolution; whoever signs the deed, or benefits from it, pays.

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

Porterville's code: The adjoining property owner repairs or replaces a sewer lateral damaged by a tree. (Applies to sewer laterals damaged by a tree.) (§ 19-48).

General information, not legal advice.