Buying or selling a home in San Marcos

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

Transfer tax

San Marcos code What San Marcos's code adds
City transfer tax	Yes. The city taxes each deed or document that transfers real property sold in the city. § 3.12.030 · code text There is hereby 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
Rate	$0.275 for each $500 of value, or fraction of $500. § 3.12.030 · code text a tax at the rate of $0.275 for each $500.00 or fractional part thereof.
Rate per $1,000	$0.55 per $1,000 of value ($0.275 for each $500 or fraction of $500). § 3.12.030 · code text a tax at the rate of $0.275 for each $500.00 or fractional part thereof.
Price threshold	The tax applies only when the value conveyed is more than $100. Applies: Value of the interest or property conveyed, not counting any lien or encumbrance that remains at the time of sale. § 3.12.030 · 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 $100.00
Rate depends on price	No. One rate applies: $0.275 for each $500 or fraction of $500. § 3.12.030 · code text a tax at the rate of $0.275 for each $500.00 or fractional part thereof.
Who pays	Any person who makes, signs or issues the taxed document, or for whose use or benefit it is made. § 3.12.040 · code text The tax imposed by 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 document 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

BuyersSellersReal estate agents

Frequently asked questions

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

San Marcos taxes transfers over $100 at $0.275 per $500 ($0.55 per $1,000) of value, not counting liens that remain.

General information, not legal advice.