San Bruno · Buying & selling

Buying or selling a home in San Bruno

San Bruno charges its own documentary transfer tax when property changes hands. Seller disclosures and property tax follow state law.

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Key points

Transfer tax: San Bruno taxes transfers over $100 at $0.55 per $1,000, not counting remaining liens; the signer of the deed, or whoever benefits, pays.
Seller disclosures: State law: single-family sellers must give a Transfer Disclosure Statement unless exempt, and written smoke alarm and water heater bracing statements.
Property tax: State law caps general property tax at 1% of value; property is reassessed on sale, and its base value rises at most 2% yearly.

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

Transfer tax

San Bruno code What San Bruno's code adds
City transfer tax	Yes. The city taxes each deed or document that transfers real property sold in the city. § 3.36.020 · code text The tax imposed herein is 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
Rate	27.5 cents for each $500, or part of $500. § 3.36.020 · code text The rate of such tax is twenty-seven and one-half cents for each five hundred dollars or fraction thereof.
Rate per $1,000	$0.55 per thousand dollars. § 3.36.020 · code text The rate of such tax is twenty-seven and one-half cents for each five hundred dollars or fraction thereof.
Price threshold	The tax applies only to transfers over $100. Applies: The price or value must be more than $100, not counting liens or encumbrances that remain at the time of sale. § 3.36.020 · code text 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.
Rate depends on price	No. The rate does not change with the sale price. § 3.36.020 · code text The rate of such tax is twenty-seven and one-half cents for each five hundred dollars or fraction thereof.
Who pays	Any person who makes, signs or issues the taxed document, or for whose use or benefit it is made. § 3.36.030 · code text Any tax imposed pursuant to 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.

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

San Bruno code What San Bruno's code adds
How long a certificate lasts	5 years. Applies: After the city issues a certificate of compliance. § 10.13.030 · code text To properties for five years after issuance of a certificate of compliance by this city under this chapter; 5 years. Applies: After a test is accepted, when partial or no repairs were needed and any repairs were done under permit and city inspection. § 10.13.030 · code text To properties for five years after acceptance of a test pursuant to this chapter, if partial or no repairs of the lateral were required and any repairs were completed pursuant to permit and inspection by the city; 5 years. Applies: After the city inspects and approves completed changes to the lateral. § 10.13.030 · code text For five years after inspection and approval by the city of completed alterations to the lateral, if alterations pursuant to a city permit were made to the location of or connections to the lateral following a test pursuant to this section; 20 years. Applies: After the city accepts the work, when the complete sewer lateral was replaced. § 10.13.030 · code text To properties for twenty years after city acceptance of construction work, provided that replacement of the complete sewer lateral was performed and accepted.
Deadline to comply	Before the property is transferred. Applies: When the city's review finds the pipe defective; the owner must repair or replace it. § 10.13.030 · code text the property owner shall repair or replace the pipe to the satisfaction of the city in accordance with all city standards, prior to transfer of such property. Up to 180 days. Applies: When a certificate of compliance cannot be obtained before title transfer and a time extension certificate is requested. § 10.13.040 · code text the property owner may request to the public services director, in writing, for a time extension (time extension certificate) of up to one hundred eighty days in which to perform the inspection, and/or repairs or replacement required by this chapter.
Fee or permit	A fee set by the city's master fee schedule. Applies: A time extension certificate request. § 10.13.040 · code text The time extension certificate request shall be submitted to the city with the required fee established by the San Bruno master fee schedule. A $7,500 escrow deposit. Applies: Required for a time extension certificate; the owner still pays the full cost of compliance. § 10.13.040 · code text As a condition of issuance of a time extension certificate, funds in the amount of seven thousand five hundred dollars are to be posted into an escrow account.
When an inspection is required	Before the property is transferred. Applies: Homes built 50 or more years before the transfer; not condos, shared laterals, or transfers with no county transfer tax. § 10.13.030 · code text before a residential property originally constructed fifty years or more from the date of recordation of the deed transferring the property is to be transferred to, or vested in any other person or entity, the property owner must, at his or her own expense, conduct an inspection of the sanitary sewer lateral as required by this chapter. A video inspection of the lateral, reviewed by the city. Applies: Before sale of a home built 50 or more years before the transfer. § 10.13.030 · code text Conduct a video inspection of the pipe in accordance with standards established by the city and make such video available to the city for review.
Owner's responsibility	The owner pays for the lateral inspection and any repair or replacement before transfer. § 10.13.030 · code text the property owner must, at his or her own expense, conduct an inspection of the sanitary sewer lateral as required by this chapter. Owners pay the full cost of sewer lateral compliance, which may exceed the $7,500 deposit. Applies: When a time extension certificate is issued. § 10.13.040 · code text Notwithstanding the escrow deposit, property owners are responsible for the full cost of sanitary sewer lateral compliance with city ordinance requirements, which may exceed the seven thousand five hundred dollar escrow deposit. The current owner pays all compliance costs. Applies: After escrow closes. § 10.13.040 · code text After close of escrow, the current property owner shall be responsible for all costs associated with compliance of this chapter.

Who this affects

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Frequently asked questions

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

San Bruno taxes transfers over $100 at $0.55 per $1,000, not counting remaining liens; the signer of the deed, or whoever benefits, pays.

Does San Bruno require a sewer lateral inspection when you sell a home?

San Bruno's code: 5 years. (After the city issues a certificate of compliance.) (§ 10.13.030); 5 years. (After a test is accepted, when partial or no repairs were needed and any repairs were done under permit and city inspection.) (§ 10.13.030).

General information, not legal advice.

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