San Diego · Buying & selling

Buying or selling a home in San Diego

San Diego charges its own transfer tax on property sales, at one rate for every sale. Seller disclosures and property tax limits come from state law.

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Key points

Transfer tax: City rule: the tax is $0.275 per $500 of value ($0.55 per $1,000), only when the value, not counting remaining liens, exceeds $100.
Who pays: City rule: anyone who makes, signs or issues the taxed document, or the person it is made for, is liable for the tax.
Disclosure statement: State law: single-family sellers must give a Transfer Disclosure Statement; a buyer getting it after the offer may cancel within 3 or 5 days.
Hazard zones: State law: sellers must disclose flood, very high fire hazard, earthquake fault and seismic hazard zones when known or locally mapped.
Property tax: State law: the general property tax is at most 1% of full cash value plus voter-approved debt; base value rises at most 2% yearly.
Homeowner exemption: State law: $7,000 of assessed value is exempt when the home is the owner's principal residence.

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

Practical research questions and checklists

Transfer tax

San Diego code What San Diego's code adds
City transfer tax	Yes, the city charges a transfer tax. § 37.0102 · 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 San Diego shall be granted, assigned, transferred or otherwise conveyed
Rate	$0.275 for each $500 of value, or fraction of $500. § 37.0102 · code text a tax at the rate of Twenty–Seven and One–Half Cents ($0.275) for each Five Hundred Dollars ($500) or fractional part thereof.
Rate per $1,000	$0.55 per $1,000. § 37.0102 · code text a tax at the rate of Twenty–Seven and One–Half Cents ($0.275) for each Five Hundred Dollars ($500) or fractional part thereof.
Price threshold	The tax applies only when the price or value exceeds $100. Applies: Value of the property conveyed, not counting liens or encumbrances remaining at the sale. § 37.0102 · 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 ($100), a tax at the rate
Rate depends on price	No, the rate does not change with the price. § 37.0102 · code text §37.0102 Tax Imposed There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City of San Diego shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their 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), a tax at the rate of Twenty–Seven and One–Half Cents ($0.275) for each Five Hundred Dollars ($500) or fractional part thereof. (“Tax Imposed” added 12–12–1967 by O–9727 N.S.)
Who pays	Anyone who makes, signs or issues the taxable document, or anyone for whose benefit it is made, signed or issued. § 37.0103 · code text Any tax imposed pursuant to Section 37.0102 hereof 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 →

Who this affects

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Frequently asked questions

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

City rule: the tax is $0.275 per $500 of value ($0.55 per $1,000), only when the value, not counting remaining liens, exceeds $100. City rule: anyone who makes, signs or issues the taxed document, or the person it is made for, is liable for the tax.

General information, not legal advice.

AI-assisted research · Source checks recorded

San Diego: Before buying or selling

Before relying on a listing, estimating costs, or bidding. Start with a question, collect the records, and follow the cited law.

City of San Diego; county and unincorporated areas require separate research. Source checks do not establish a property-specific outcome. Open questions appear in each verification record.

SD-T01 · Research pending