Buying or selling a home in San Rafael

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

Transfer tax

San Rafael code What San Rafael's code adds
City transfer tax	Yes. The city taxes each transfer of real property located in the city. § 3.22.020 · code text A tax is imposed on each transfer, by deed, instrument or writing, by which any lands, tenements or other real property located in the city are sold, granted, assigned, transferred or otherwise conveyed
Rate	$2 for each $1,000 of value, or fraction of $1,000. § 3.22.020 · code text said tax to be at the rate of two dollars for each one thousand dollars or fractional part of one thousand dollars of the value of the consideration.
Rate per $1,000	$2 per $1,000 of value, or fraction of $1,000. § 3.22.020 · code text said tax to be at the rate of two dollars for each one thousand dollars or fractional part of one thousand dollars of the value of the consideration.
Price threshold	$100 Applies: The tax applies only when the value of the consideration is more than $100. § 3.22.020 · code text when the value of the consideration exceeds one hundred dollars
Rate depends on price	No. One rate applies: $2 for each $1,000 or fraction of $1,000. § 3.22.020 · code text said tax to be at the rate of two dollars for each one thousand dollars or fractional part of one thousand dollars of the value of the consideration.
Who pays	Any person who makes, signs or issues the taxed document, or for whose use or benefit it is made. § 3.22.030 · code text Any tax imposed pursuant to Section 3.22.020 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.

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 Rafael?

San Rafael taxes transfers over $100 at $2 per $1,000 of value.

General information, not legal advice.