Buying or selling a home in Sacramento

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

Transfer tax

Sacramento code What Sacramento's code adds
City transfer tax	Yes, a city documentary transfer tax. Applies: Applies when the price or value, minus liens remaining at the sale, exceeds $100. § 3.12.020 · code text 3.12.020 Tax imposed. 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 to, or vested in, the purchaser or purchasers, or any other person by his or her 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 ($100.00), a tax at the rate of twenty-seven and one-half cents for each five hundred dollars ($500.00) or fractional part thereof. (Prior code § 41.05.037) Yes, an additional real property transfer tax. § 3.16.020 · code text There is imposed a tax on all transfers by deeds, instruments, writings or any other document by which any lands, tenements or other interests in real property sold, located in the city, are or is granted, assigned, transferred or otherwise conveyed
Rate	$0.275 for each $500 of value or part of $500. Applies: Documentary transfer tax; applies when the price or value, minus liens remaining at the sale, exceeds $100. § 3.12.020 · code text 3.12.020 Tax imposed. 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 to, or vested in, the purchaser or purchasers, or any other person by his or her 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 ($100.00), a tax at the rate of twenty-seven and one-half cents for each five hundred dollars ($500.00) or fractional part thereof. (Prior code § 41.05.037) A rate of .00275 times the value of the sale. Applies: Additional real property transfer tax. § 3.16.020 · code text Said tax shall be levied at the rate of .00275 of the value of consideration.
Rate per $1,000	$0.55 per $1,000 of value. Applies: Documentary transfer tax, charged as $0.275 per $500 or part of $500; applies when value minus remaining liens exceeds $100. § 3.12.020 · code text 3.12.020 Tax imposed. 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 to, or vested in, the purchaser or purchasers, or any other person by his or her 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 ($100.00), a tax at the rate of twenty-seven and one-half cents for each five hundred dollars ($500.00) or fractional part thereof. (Prior code § 41.05.037) $2.75 per $1,000 of value. Applies: Additional real property transfer tax. § 3.16.020 · code text Said tax shall be levied at the rate of .00275 of the value of consideration.
Price threshold	More than $100. Applies: Documentary transfer tax; the price or value, minus liens remaining at the sale. § 3.12.020 · code text 3.12.020 Tax imposed. 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 to, or vested in, the purchaser or purchasers, or any other person by his or her 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 ($100.00), a tax at the rate of twenty-seven and one-half cents for each five hundred dollars ($500.00) or fractional part thereof. (Prior code § 41.05.037)
Rate depends on price	No, it is a flat rate. Applies: Additional real property transfer tax. § 3.16.020 · code text There is imposed a tax on all transfers by deeds, instruments, writings or any other document by which any lands, tenements or other interests in real property sold, located in the city, are or is granted, assigned, transferred or otherwise conveyed to or vested in a purchaser, or purchasers thereof, or any other person or persons, by his or their direction. Said tax shall be levied at the rate of .00275 of the value of consideration. (Prior code § 41.09.128)
Who pays	Anyone who makes, signs or issues a taxable document, or for whose benefit it is made, signed or issued. Applies: Documentary transfer tax. § 3.12.030 · code text The tax imposed pursuant to Section 3.12.020 of this chapter 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. The people making and receiving the transfer are jointly and severally liable. Applies: Additional real property transfer tax; the United States, California and listed state political subdivisions are exempt. § 3.16.040 · code text 3.16.040 Persons on whom tax imposed. Any persons who make a transfer which is subject to the tax imposed under Section 3.16.020 of this chapter, 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 3.16.020 of this chapter, provided, however, that the United States, state of California, any city, county, city and county, district or any other political subdivision of the state of California shall be exempt from any liability for the tax imposed herein. (Prior code § 41.09.130)

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 →

Who this affects

BuyersSellersReal estate agents

Frequently asked questions

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

City rule: the documentary transfer tax is $0.275 per $500 ($0.55 per $1,000), when the value, not counting remaining liens, exceeds $100. City rule: an additional real property transfer tax is 0.275% of the value ($2.75 per $1,000); its rate does not rise with price. City rule: for the additional tax, the people making and receiving the transfer are jointly and severally liable.