|Real Property Sales and Transfers
Documentary Transfer Tax
Effective January 1, 2015
City of Emeryville Real Property Transfer Tax Ordinance. Learn more...
Documentary Transfer Tax Act (R&T Code 11902-11934)
"R & T Code 11911. (a) The board of supervisors of any county or city and county, by an ordinance adopted pursuant to this part, may impose, on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the county shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100.00) a tax at the rate of fifty-five cents ($0.55) for each five hundred dollars ($500.00) or fractional part there of."
City Real Property Conveyance Tax
Several cities impose their own city real property transfer tax at full value. The rates per thousand dollars of value are:
|Alameda||$12.00 || per thousand on full value||Ordinance No. 2987 AMC|
|Albany||$11.50 || per thousand on full value||Ordinance No. 02-60|
|Berkeley||$15.00 || per thousand on full value||Ordinance No. 6072-NS|
|Emeryville||$12.00 || per thousand on full value||Ordinance No. 14-011|
|Hayward||$4.50 || per thousand on full value||Ordinance No. 92-26|
|Oakland||$15.00 || per thousand on full value||Ordinance No. 11628 CMS|
|Piedmont||$13.00 || per thousand on full value||Ordinance No. 546 NS|
|San Leandro||$6.00 || per thousand on full value||Ordinance No. 93-09|
Survey Monument Preservation Fund
Survey Monument Preservation Fund Fee (Gov. Code 27585)
"Fee Collected By Recorder: For the limited purpose of financing the survey monument preservation fund pursuant to Section 27584, the board may impose a user fee, not to exceed ten dollars ($10.00), or an amount set pursuant to Section 54985, which shall be charged and collected by the county recorder, over and above any other fees required by law, as a condition precedent to the filing or recording of any grant deed, conveying real property. Grant deeds conveying lots created by recorded tract maps shall be exempt from the user fee, except as otherwise provided in subdivision (b), the fees shall be forwarded monthly by the county recorder to the county treasurer for deposit to the county survey monument preservation fund. Following the establishment of the fund, the board of supervisors may extinguish the fund if a finding is made by the board that the need for the fund no longer exists."
Preliminary Change of Ownership Report
There is no charge for the Preliminary Change of Ownership Report (PCOR) if it is complete and accompanies the transfer document. Otherwise, the fee is $20.00.
The PCOR Form is available online.
Effective July 1, 1985, pursuant to revenue and Taxation Code, Section 480.3 and Board of Supervisors Ordinance 85-46, the Recorder will not record a document evidencing a change of ownership without the simultaneous filing of a Preliminary Change of Ownership report or the payment of a $20.00 recording fee in addition to current regular recording fee.
Effective July 1, 1991, the form must be signed by one of the new owners (transferees).
Please read and complete the attached form or return your document without the form and include an additional $20.00 payment.
Please note, as stated on the accompanying form, that the payment of the $20.00 fee will not exempt you from the requirement of filing an ownership statement sent to you by the Assessor.
Should you have any questions regarding the completion of this form, please contact the Assessor's Office at (510) 272-3800.
List of Recorded Documents Requiring a PCOR Form
Adopted By the Executive Committee of the California Assessor's Association
* PDF file requires the free Adobe Reader.
- All deeds and indentures.
- Deeds to, or from, governmental entities
- Trustee's deed upon sale, or foreclosure
- All agreements of sale, or contacts of sale, affecting real estate.
- All affidavits of death.
- Beneficiary under deed of trust
- All leases (agreements, assignments, memorandums, etc.).