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Sacramento · Buying & selling

Transfer tax 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.

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Key points

  • Documentary tax: 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.
  • Additional tax: 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.
  • Who pays: City rule: for the additional tax, the people making and receiving the transfer are jointly and severally liable.

Each rule below links to the section of the Sacramento Municipal Code it was read from, with the code text one click away (checked October 2026). General information, not legal advice.

What Sacramento's code says

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)

The California rule underneath

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 →

Who this affects

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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.

General information, not legal advice.

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