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Willits · Buying & selling

Buying or selling a home in Willits

Willits has its own documentary transfer tax, owed by anyone who makes, signs or issues the transfer document or benefits from it. Seller disclosures and property tax follow state law.

Key points

  • Transfer tax: City law taxes transfers over $100 at $0.55 per $1,000 of value, not counting liens or encumbrances that remain at the time of sale.
  • Seller disclosures: State law: a buyer who gets the Transfer Disclosure Statement after signing the offer may cancel within 3 days of in-person delivery.
  • Property tax: Under state law, a purchase sets the base year value at market value; it then rises with California CPI, at most 2% a year.

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

Transfer tax

Willits code What Willits's code adds
City transfer tax
  • The city charges a tax on each deed or document that transfers real property sold in the city.
    § 3.20.020 · code text
    There is 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 part of $500.
    § 3.20.020 · 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.
    § 3.20.020 · 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
  • The tax applies only above $100.
    Applies: Only when the price or value is more than $100, not counting liens or encumbrances that remain at the time of sale.
    § 3.20.020 · 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 rate applies at every price.
    § 3.20.020 · 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
  • Any person who makes, signs or issues the taxed document, or for whose use or benefit it is made.
    § 3.20.030 · code text
    Any tax imposed pursuant to Section 3.20.020 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

Willits code What Willits's code adds
When an inspection is required
  • A certificate of compliance can be issued without inspection if the building is 10 years old or less.
    Applies: The building has a compliant sewer cleanout and backflow prevention valve.
    § 13.17.060 · code text
    The property owner provides evidence satisfactory to the city manager or designee that the building on the property is ten years old or less and contains a compliant sewer cleanout and a compliant sewer backflow prevention valve;
  • A side sewer repaired or replaced and passed within the last 10 years qualifies without a new inspection.
    Applies: It must have a compliant sewer cleanout and backflow prevention valve.
    § 13.17.060 · code text
    The property owner provides evidence satisfactory to the city manager or designee that the side sewer was repaired or replaced and passed inspection within the previous ten years and contains a compliant sewer cleanout and a compliant sewer backflow prevention valve; or
  • A lateral inspection passed within the past 5 years qualifies for a certificate without a new inspection.
    § 13.17.060 · code text
    The property owner provides evidence satisfactory to the city manager or designee that the lateral has passed an inspection within the past five years.
  • The city may send a notice to repair; the owner must then get a certificate of compliance.
    Applies: For good cause, to the owner of any property.
    § 13.17.040 · code text
    The city manager or designee for good cause may from time-to-time issue a notice to repair to the owner of any property whereupon the property owner would be required to obtain a certificate of compliance within the time specified in the five column table set forth in the chart entitled Time Frames to Complete Work at the end of this chapter.
Deadline to comply
  • The city manager may extend the repair deadline for good cause by no more than 90 days.
    § 13.17.040 · code text
    This deadline may be extended by the city manager or designee for good cause, not to exceed ninety days.
Fee or permit
  • Work must be done by a licensed plumber or contractor under city permits, including building and encroachment permits.
    Applies: All repair or replacement work.
    § 13.17.050 · code text
    All repair or replacement work shall be completed by a person properly licensed to perform the work, including the licensed plumbers and/or contractors and shall be completed under any appropriate permits from the city as appropriate, including building and encroachment permits.
Owner's responsibility
  • Owner must repair or replace a side sewer allowing infiltration, fix deficient cleanouts and test required backflow devices.
    § 13.17.050 · code text
    It shall be the responsibility of the property owner to repair and or replace any side sewer which has been found through testing and/or inspection to exhibit conditions which would permit infiltration to enter the sewer system and further to install or repair any deficient sewer cleanout and to test any required backflow device.

Who this affects

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Frequently asked questions

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

City law taxes transfers over $100 at $0.55 per $1,000 of value, not counting liens or encumbrances that remain at the time of sale.

Does Willits require a sewer lateral inspection when you sell a home?

Willits's code: A certificate of compliance can be issued without inspection if the building is 10 years old or less. (The building has a compliant sewer cleanout and backflow prevention valve.) (§ 13.17.060); A side sewer repaired or replaced and passed within the last 10 years qualifies without a new inspection. (It must have a compliant sewer cleanout and backflow prevention valve.) (§ 13.17.060).

General information, not legal advice.

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