San Jose · Buying & selling

Buying or selling a home in San Jose

San Jose charges a documentary transfer tax of $0.55 per $1,000 on transfers over $100, plus a real property transfer tax on high-priced sales. Seller disclosures and property tax follow state law.

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Key points

Transfer tax: San Jose also taxes sales from $2,000,000 (CPI-adjusted): 0.75% to $5,000,000, 1.0% to $10,000,000, 1.5% above, on the whole price.
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 Jose code or CA state law and links to the section it comes from (checked October 2026). General information, not legal advice.

Transfer tax

San Jose code What San Jose's code adds
City transfer tax	Yes. The city taxes each transfer of real property sold in the city. § 4.59.100 · code text A general tax is also hereby imposed on each transfer, by deed, instrument or writing, by which any lands, tenements, or other real property sold, located in the City, are or is granted, assigned, transferred or otherwise conveyed
Rate	0.75% of the whole price. Applies: General transfer tax, on top of the documentary tax: prices $2,000,000 to $5,000,000. The lower limit adjusts with the CPI from July 1, 2025. § 4.59.100 · code text Where the total value of the consideration is $2,000,000 to $5,000,000, the tax rate imposed on the total value of the consideration, including but not limited to the value of the consideration equal to or less than $1,999,999.99, shall be 0.75%; 1.0% of the whole price. Applies: General real property transfer tax: prices from $5,000,000.01 to $10,000,000. § 4.59.100 · code text Where the total value of the consideration is $5,000,000.01 to $10,000,000, the tax rate imposed on the total value of the consideration, including but not limited to the value of the consideration equal to or less than $5,000,000, shall be 1.0%; 1.5% of the whole price. Applies: General real property transfer tax: prices over $10,000,000. § 4.59.100 · code text Where the total value of the consideration is greater than $10,000,000, the tax rate imposed on the total value of the consideration, including but not limited to the value of the consideration that is equal to or less than $10,000,000, shall be 1.5%. 27.5 cents for each $500 of value, or fraction of $500. Applies: City documentary transfer tax, only when the value is more than $100. § 4.62.080 · code text a tax at the rate of twenty-seven and one-half cents for each five hundred dollars or fractional part thereof.
Rate per $1,000	$0.55 per $1,000 of value (27.5 cents for each $500 or fraction of $500). Applies: City documentary transfer tax, only when the value is more than $100. § 4.62.080 · code text a tax at the rate of twenty-seven and one-half cents for each five hundred dollars or fractional part thereof.
Price threshold	$1,999,999.99 Applies: The general transfer tax applies only above this amount. Adjusts with CPI every 5 years from July 1, 2025, rounded to the nearest $100,000. § 4.59.100 · code text when the total value of the consideration exceeds $1,999,999.99 (the "Exemption Threshold"). $100 Applies: The city documentary transfer tax applies only when the value conveyed, not counting liens or encumbrances that remain, is more than $100. § 4.62.080 · 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	Yes. From $2,000,000, one of several rates applies to the whole price, rising with the price. § 4.59.100 · code text When the total value of the consideration is $2,000,000 or greater, the tax shall be applied to the total value of the consideration at one of the following rates:
Who pays	The person making the transfer and the person receiving it are jointly and severally liable. Applies: General real property transfer tax on sales above the exemption threshold. § 4.59.030 · code text Any persons who make a transfer which is subject to the tax imposed under Section 4.59.100, 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 4.59.100. Any person who makes, signs or issues the taxed document, or for whose use or benefit it is made. Applies: City documentary transfer tax. § 4.62.020 · code text Any tax imposed pursuant to Section 4.62.080 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 Jose code What San Jose's code adds
Fee or permit	Apply in writing to Public Works at least 10 days before the connection is needed, and pay the permit fee. Applies: Applies to building a sewer lateral between the public sewer and the property line. § 15.16.350 · code text and shall thereupon deposit with said department the fee for such sewer lateral permit as is established in this chapter. The owner pays a council-set fee for labor and materials if Public Works installs the wye cleanout. Applies: Applies when the lateral has no wye cleanout and the owner asks the city to install one. § 15.16.420 · code text the department of public works shall install same after an installation fee covering labor and materials in the amount as set forth in the schedule of fees established by resolution of council has been paid by the owner to the city.
Owner's responsibility	At their own cost, the owner must raise the wye cleanout to within 24 inches of grade and uncover it. Applies: Applies before the city clears a blocked lateral between the property line and the sewer main at the owner's request. § 15.16.420 · code text the owner, at his own cost and expense, has brought the wye cleanout to within twenty-four inches below the surrounding surface grade and exposes the wye cleanout in instances where it is covered. The owner must have a wye cleanout installed at own expense, or have Public Works install it for a fee. Applies: Applies when the lateral between the property line and the sewer main has no wye cleanout. § 15.16.420 · code text If the lateral does not have a wye cleanout, the owner shall cause, at his own expense, a wye cleanout which reaches within twenty-four inches of the surrounding surface grade and is not covered by dirt, asphalt, concrete or other similar material to be installed The city repairs the lateral without charge to the owner. Applies: Applies between the property line and the sewer main, after city rodding finds a repair is needed and the owner signs a repair order. § 15.16.420 · code text the department of public works shall repair the said lateral, without charge to the owner after the owner has filled out a repair order form provided by city

Who this affects

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Frequently asked questions

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

San Jose also taxes sales from $2,000,000 (CPI-adjusted): 0.75% to $5,000,000, 1.0% to $10,000,000, 1.5% above, on the whole price.

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

San Jose's code: Apply in writing to Public Works at least 10 days before the connection is needed, and pay the permit fee. (Applies to building a sewer lateral between the public sewer and the property line.) (§ 15.16.350); The owner pays a council-set fee for labor and materials if Public Works installs the wye cleanout. (Applies when the lateral has no wye cleanout and the owner asks the city to install one.) (§ 15.16.420).

General information, not legal advice.

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