City Transfer Tax List
The County Transfer Tax is $1.10 per $1,000 (rounded to the nearest $500) statewide in all counties except San Francisco. The County Transfer Tax is based on the sales price.
A number of cities have imposed additional city transfer taxes. Shown below is a quick reference list of the cities which impose transfer taxes and the various rates. However, in view of numerous pending local legislative tax bills, do not rely upon this information without first confirming the current rate with the applicable city.
A Documentary Transfer Tax is imposed on all documents that convey real property within the cities of Los Angeles County (Per Revenue & Taxation Code Sections 11911-11933). Documentary Transfer Tax is computed when the 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), at the rate of fifty-five cents ($0.55) for each five hundred dollars ($500), or fractional part thereof. The Recorder’s Office collects the tax on behalf of the Cities at the time the document is recorded.
Additional Tax Rates for Specific Cities
Special rates apply to the following 5 cities: Culver City, Los Angeles, Pomona, Redondo Beach and Santa Monica as shown below.
The County rate for these 5 special Cities is calculated at the full $1.10 per $1000.
For historical city tax rate information please view this bulletin: City Documentary Transfer Tax (Historical Rates)
How to Calculate Documentary Transfer Tax
For example, on a property valued at $21,100, the amount of the County's Documentary Tax would be calculated by rounding up the amount to $21,500, dividing $21,500 by $500, and multiplying that number by $0.55 for a total of $23.65.
However, if the property in this example were located within the City of Los Angeles, an additional $4.50 per $1,000 valuation will be assessed and collected at the time of recording for a total of $96.75. County and City transfer tax must be listed separately.
The following is the format that should be used for the tax declaration:
If you determine there is no Documentary Transfer Tax required, a statement must appear on the face of all documents that are exempt from the tax.