South San Francisco · Buying & selling

Buying or selling a home in South San Francisco

South San Francisco charges its own documentary transfer tax, owed by whoever makes, signs or issues the transfer document or benefits from it. Seller disclosures and property tax follow state law.

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Key points

Transfer tax: South San Francisco taxes property transfers at $0.55 per $1,000 when the value, not counting remaining liens, exceeds $100.
Seller disclosures: State law requires most sellers of single-family homes to give the buyer a Transfer Disclosure Statement and a smoke alarm compliance statement.
Property tax: State law caps the general property tax at 1% of full cash value, plus voter-approved debt; base value rises at most 2% a year.

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

Transfer tax

South San Francisco code What South San Francisco's code adds
City transfer tax	The city charges a transfer tax on deeds that transfer real property sold in the city. § 4.24.020 · code text There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the city is granted, assigned, transferred or otherwise conveyed
Rate	27.5 cents for each $500 of value, or part of $500. § 4.24.020 · 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. § 4.24.020 · 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	Applies only when the value is over $100. Applies: Value conveyed, not counting liens or encumbrances that remain at the time of sale, must be more than $100. § 4.24.020 · 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. One flat rate applies to every taxed sale. § 4.24.020 · code text a tax at the rate of twenty-seven and one-half cents for each five hundred dollars or fractional part thereof.
Who pays	Anyone who makes, signs or issues the taxed document, or for whose benefit it is made, pays the tax. § 4.24.030 · code text Any tax imposed pursuant to Section 4.24.020 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

South San Francisco code What South San Francisco's code adds
Deadline to comply	Defects must be repaired or replaced within 120 days of the city finding them. Applies: Applies when the lateral fails the inspection required for projects remodeling, altering or enlarging over 25% of the building area. § 14.14.140 · code text Any defects in the building sanitary sewer lateral that cause the sewer lateral to fail the inspection must be repaired or replaced within one hundred twenty days of the date the city determines that a defect exists.
Fee or permit	A city certificate of compliance before the building permit, after a licensed video inspection with city staff present. Applies: Applies to projects needing a building permit that remodel, alter or enlarge more than 25% of the building area. § 14.14.140 · code text Proof of the repair or replacement as directed by the city must be provided to the city before a certificate of compliance and/or building permit will be issued.
When an inspection is required	All building sewer laterals must be inspected and get a certificate of compliance before a building permit. Applies: Applies to any project needing a building permit that remodels, alters or enlarges more than 25% of the building area. § 14.14.140 · code text For any project requiring a building permit where more than twenty-five percent of the building area is being remodeled, altered or enlarged, the project applicant or property owner shall inspect all building sanitary sewer laterals on the property for defects and obtain a certificate of compliance before a building permit is issued.

Who this affects

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Frequently asked questions

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

South San Francisco taxes property transfers at $0.55 per $1,000 when the value, not counting remaining liens, exceeds $100.

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

South San Francisco's code: Defects must be repaired or replaced within 120 days of the city finding them. (Applies when the lateral fails the inspection required for projects remodeling, altering or enlarging over 25% of the building area.) (§ 14.14.140); A city certificate of compliance before the building permit, after a licensed video inspection with city staff present. (Applies to projects needing a building permit that remodel, alter or enlarge more than 25% of the building area.) (§ 14.14.140).

General information, not legal advice.

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