California Code Library · Topic
Property taxes: reassessment and transfer taxes
Get help with a purchase, tax bill, ownership change or assessment appeal.
Collected laws, guidance and procedures organized by subject, plus the transfer-tax chapters of 497 city and county codes. Where a code is listed section by section, the library holds those sections, not the whole code.
Your tax guide
Your situationBuying property · House / condoChange
Your selected situation · House / condo
I am planning to buy
Estimate ownership costs before relying on a purchase price or old tax bill.
Can I use the previous owner’s tax bill as my budget?
Use it as a starting record, not a forecast. A purchase or other ownership change can trigger reassessment. Ask the assessor how the transaction will be evaluated and separate recurring property taxes from other charges.
Have these ready
- Existing bill and assessed value
- Purchase details and assessor’s estimate or explanation
Are transfer taxes the same as annual property taxes?
Treat them as separate questions. Check state and local transfer-tax provisions for the transaction and location, then ask the recorder or closing professional to explain the proposed charges and any claimed exemption.
Have these ready
- Property location and transaction documents
- Itemized closing charges and exemption basis
Planning checklist. Confirm the property-specific answer with the responsible agency, organizer or adviser.
Does transferring an LLC or trust avoid reassessment?
Do not assume that leaving the deed unchanged avoids a property-tax event. Legal-entity ownership and control changes have separate rules and reporting. Have the actual transaction structure reviewed.
Have these ready
- Ownership percentages before and after the transaction
- Entity or trust documents and transfer dates
What you should have next
Separate estimates for annual tax, transaction charges and possible reassessment.
These starting points help you gather facts and find the right source. Sale terms, deadlines and eligibility depend on the actual property and transaction. Official guidance is linked directly; it is not a guarantee that every situation is covered. Guide prepared October 1, 2026. Check the linked publisher for updates.
Browse source documents by subject
Choose a category or a specific subject to see its collected documents. Use full-text search when you need words inside a document.
Assessment & base-year value
Property assessment and Proposition 13 base-year rules.
- Valuation & base-year value →
How property values are assessed and recorded under base-year rules.
- New construction & supplemental assessment →
Assessments following new construction and supplemental tax assessment material.
Change in ownership & reassessment
Transfers that do or do not trigger reassessment.
- Sales & ownership transfers →
Sales and other ownership changes considered for reassessment.
- Entities & trusts →
Ownership changes involving companies, partnerships and trusts.
Inheritance, gifts & exclusions
Trust transfers, Proposition 19 and transfer exclusions.
- Inheritance & family transfers →
Inherited property, gifts and family-transfer exclusion material.
- Base-year value transfers →
Transferring a base-year value to a replacement home.
Property-tax exemptions
Homeowner, veteran, welfare and other exemptions.
- Homeowners & veterans →
Exemption guidance and forms for homeowners and veterans.
- Welfare & nonprofit property →
Exemptions for qualifying welfare, nonprofit and other organizational property.
Tax bills, payments & delinquency
Installments, penalties, collection and liens.
- Bills, installments & penalties →
Reading tax bills, paying installments and understanding late-payment penalties.
- Collection & tax liens →
Property-tax collection procedures and liens for unpaid taxes.
State & local transfer taxes
Documentary and local real-property transfer taxes.
- Documentary transfer tax →
State documentary transfer-tax provisions and related guidance.
- City & county transfer taxes →
City and county transfer-tax rules, including local code chapters.
Special taxes & assessments
Mello-Roos and property-related special assessments.
- Mello-Roos & special districts →
Mello-Roos taxes and other special-district tax material.
- Special assessments →
Property assessments for local improvements and assessment districts.
Assessment appeals & refunds
Challenge an assessment or request a correction or refund.
- Assessment appeals →
Applications, hearings and procedures for challenging an assessed value.
- Corrections & refunds →
Correcting assessment or tax records and requesting refunds.
Plain-English guide
The state guide explains the main rules on this subject in plain English, each linked to its statute.
The law, verbatim
Property tax rules & BOE guidance (18 CCR)
Title 18 of the California Code of Regulations — the State Board of Equalization's rules, including when a transfer is a change in ownership — and the Board's letters to assessors, such as the adjusted Prop 19 amount.
- BOE Letter To Assessors No. 2025/009 — Intergenerational Transfer Exclusion, Adjustment of the $1 Million Amount
- California 18 CCR § 462.040: Change in Ownership—Joint Tenancies
- California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax
- California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes
- California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals
- California Code of Regulations, Title 18 — Division 2.2. State Board of Equalization—Conflict of Interest Code
- California Code of Regulations, Title 18 — Division 2.3. State Board of Equalization—Contribution Disclosure
- California Code of Regulations, Title 18 — Division 2.4. State Board of Equalization — Access to Records
- California Code of Regulations, Title 18 — Division 2.5. State Controller
- California Code of Regulations, Title 18 — Division 3. Franchise Tax Board
- California Code of Regulations, Title 18 — Division 4. Office of Tax Appeals — Rules for Tax Appeals [Repealed]
- California Code of Regulations, Title 18 — Division 4.1. Office of Tax Appeals' Rules for Tax Appeals
- California Code of Regulations, Title 18 — Division 5. California Department of Tax and Fee Administration
City and county transfer taxes
The transfer-tax chapters inside the city and county codes the library holds (some codes title it a documentary stamp tax or a conveyance tax) — the tax a sale pays on top of the state's. Many more cities levy one; this list covers the codes collected so far.
- Adelanto — Chapter 3.35 — Real Property Documentary Transfer Tax
- Agoura Hills — Chapter 2 — Uniform Real Property Transfer Tax
- Alameda — § 3-58 — Real Property Transaction Taxes
- Alameda County — Chapter 2.04 — Real Property Transfer Tax
- Albany — § 4-5 — Real Property Transfer Tax
- Alhambra — Chapter 3.10 — Documentary Transfer Tax
- Aliso Viejo — Chapter 3.10 — Real Property Documentary Transfer Tax
- Alpine County — Chapter 3.20 — Real Property Transfer Tax
- Alturas — Article IV — Documentary Stamp Tax
- Amador County — Chapter 3.20 — Real Property Transfer Tax
- American Canyon — Chapter 3.16 — Real Property Transfer Tax
- Anaheim — Chapter 2.10 — Documentary Transfer Tax
- Anderson — Chapter 3.32 — Real Property Transfer Tax
- Angels Camp — Chapter 3.04 — Real Property Transfer Tax
- Antioch — Chapter 6 — Real Property Transfer Tax
- Apple Valley — Chapter 3.22 — Real Property Documentary Transfer Tax
- Arcadia — Part 8 — Realty Transfer Tax
- Arcata — Article 3 — Documentary Stamp Tax
- Artesia — Article 1 — Real Property Transfer Taxes
- Arvin — Chapter 3.12 — Real Property Transfer Tax
- Atascadero — Chapter 2 — Real Property Transfer Tax
- Atwater — Chapter 3.36 — Real Property Transfer Tax
- Avalon — Article 5 — Real Property Transfer Tax
- Avenal — Chapter 4 — Real Property Transfer Taxes
- Azusa — Article V — Documentary Stamp Tax
- Bakersfield — Chapter 3.32 — Real Property Transfer Tax
- Banning — Chapter 3.08 — Documentary Stamp Tax
- Barstow — Chapter 3.08 — Documentary Stamp Tax
- Beaumont — Chapter 3.20 — Real Property Transfer Tax
- Bell — Chapter 3.16 — Real Property Transfer Tax
- Bell Gardens — Chapter 3.16 — Property Transfer Tax
- Bellflower — Chapter 3.08 — Real Property Transfer Tax
- Belmont — Article III — Real Property Transfer Tax
- Belvedere — Chapter 3.20 — Real Property Transfer Tax
- Benicia — Chapter 3.16 — Real Property Transfer Tax
- Berkeley — Chapter 7.28 — Documentary Transfer Tax
- Beverly Hills — Article 4 — Real Property Transfer Tax
- Big Bear Lake — Chapter 3.12 — Real Property Transfer Tax
- Biggs — Chapter 3.20 — Real Property Transfer Tax
- Bishop — Chapter 3.16 — Real Property Transfer Tax
- Blue Lake — Chapter 3.08 — Real Property Transfer Tax
- Blythe — Chapter 3.16 — Real Property Transfer Tax
- Bradbury — Chapter 4 — Real Property Transfer Tax
- Brawley — Article VI — Real Property Transfer Tax
- Brea — Chapter 3.20 — Real Property Transfer Tax
- Brentwood — Chapter 3.12 — Real Property Transfer Tax
- Brisbane — Chapter 3.16 — Real Property Transfer Tax
- Buellton — Chapter 3.20 — Real Property Transfer Tax
- Buena Park — Chapter 3.20 — Real Property Transfer Tax
- Burbank — Article 10 — Documentary Stamp Tax
- Burlingame — Chapter 4.24 — Real Property Transfer Tax
- Butte County — Article III — Documentary Transfer Tax
- Calabasas — Chapter 3.12 — Real Property Transfer Tax
- Calaveras County — Chapter 3.04 — Real Property Transfer Tax
- Calexico — Chapter 3.16 — Real Property Transfer Tax
- Calimesa — Chapter 3.40 — Documentary Transfer Tax
- Calistoga — Chapter 3.12 — Real Property Transfer Tax
- Camarillo — Chapter 3.08 — Real Property Transfer Tax
- Campbell — Chapter 3.36 — Documentary Stamp Tax
- Canyon Lake — Chapter 3.24 — Real Property Documentary Transfer Tax
- Capitola — Chapter 3.12 — Real Property Transfer Tax
- Carlsbad — Chapter 3.16 — Documentary Stamp Tax
- Carmel-by-the-Sea — Chapter 3.24 — Real Property Transfer Tax
- Carpinteria — Chapter 3.12 — Real Property Transfer Tax
- Carson — Chapter 2 — Uniform Real Property Transfer Tax Ordinance
- Cathedral City — Chapter 3.22 — Real Property Documentary Transfer Tax
- Ceres — Chapter 07 — Real Property Transfer Tax
- Cerritos — Chapter 3.08 — Documentary Stamp Tax
- Chico — Chapter 3.44 — Real Property Transfer Tax 7
- Chino — Chapter 3.12 — Real Property Transfer Tax
- Chino Hills — Chapter 3.24 — Real Property Transfer Tax
- Chowchilla — Chapter 3.08 — Real Property Transfer Tax
- Citrus Heights — Article II — Real Property Transfer Tax
- City of Industry — Chapter 3.32 — Real Property Transfer Tax
- Clayton — Chapter 3.20 — Real Property Transfer Tax
- Clearlake — § 3-2 — Real Property Transfer Tax
- Cloverdale — Chapter 3.32 — Documentary Transfer Tax
- Clovis — Article 5 — Real Property Transfer Tax
- Coachella — Chapter 4.20 — Real Property Transfer Tax
- Coalinga — Chapter 5 — Real Property Transfer Taxes
- Colfax — Chapter 3.12 — Documentary Transfer Tax
- Colton — Chapter 3.20 — Real Property Transfer Tax
- Colusa — Article IV — Documentary Stamp Tax
- Colusa County — Article IV — Documentary Stamp Tax
- Commerce — Chapter 3.12 — Documentary Stamp Tax
- Compton — § 3-3 — Real Property Transfer Tax
- Concord — Article III — Real Property Transfer Tax
- Contra Costa County — Chapter 64-6 — Documentary Transfer Tax
- Corning — Chapter 3.24 — Real Property Transfer Tax
- Coronado — Chapter 16.20 — Real Property Transfer Tax
- Corte Madera — Chapter 3.12 — Documentary Stamp Tax
- Costa Mesa — Chapter III — Documentary Stamp Tax
- Cotati — Chapter 3.08 — Documentary Transfer Tax
- Covina — Chapter 3.20 — Real Property Transfer Tax
- Crescent City — Chapter 3.12 — Real Property Transfer Tax
- Cudahy — Chapter 3.28 — Real Property Transfer Tax
- Culver City — Chapter 3.08 — Taxation (real property transfer tax, § 3.08.400 ff.)
- Cupertino — Chapter 3.04 — Documentary Stamp Tax
- Cypress — Article V — Real Property Transfer Tax
- Daly City — Chapter 3.24 — Real Property Transfer Tax
- Dana Point — Chapter 3.22 — Real Property Documentary Transfer Tax
- Danville — § 3-3 — Real Property Transfer Tax
- Davis — Article 15.04 — Real Property Transfer Tax
- Del Mar — Chapter 3.20 — Documentary Transfer Tax
- Del Norte County — Chapter 3.12 — Real Property Transfer Tax
- Del Rey Oaks — Chapter 3.12 — Real Property Transfer Tax
- Delano — Chapter 3.24 — Real Property Transfer Tax
- Desert Hot Springs — Chapter 3.24 — Documentary Transfer Tax
- Diamond Bar — Chapter 3.20 — Real Property Transfer Tax
- Dinuba — Chapter 3.08 — Real Property Transfer Tax
- Dixon — Chapter 4.05 — Real Property Transfer Tax
- Dorris — Chapter 3.08 — Real Property Transfer Tax
- Dos Palos — Chapter 3.08 — Documentary Stamp Tax
- Downey — Chapter 1C — Documentary Stamp Tax - Sale of Real Property
- Duarte — Chapter 3.12 — Real Property Transfer Tax
- Dublin — Chapter 3.08 — Documentary Transfer Tax
- Dunsmuir — Chapter 3.16 — Real Property Transfer Tax
- East Palo Alto — Chapter 3.52 — Real Property Transfer Taxes
- Eastvale — Chapter 4.22 — Real Property Documentary Transfer Tax
- El Cajon — Chapter 3.36 — Documentary Transfer Tax
- El Centro — Article V — Real Property Transfer Tax
- El Cerrito — Chapter 4.64 — Real Property Transfer Tax
- El Dorado County — Chapter 3.24 — Documentary Transfer Tax
- El Monte — Chapter 3.08 — Real Property Transfer Tax
- El Segundo — Chapter 5 — Real Property Transfer Tax
- Elk Grove — Chapter 3.12 — Real Property Transfer Tax
- Emeryville — Article 2 — Baseline Real Property Transfer Taxes
- Encinitas — Chapter 3.20 — Documentary Transfer Tax
- Escalon — Chapter 3.08 — Real Property Transfer Tax
- Escondido — Article 3 — Real Property Transfer Tax
- Etna — Chapter 3.12 — Documentary Stamp Tax
- Exeter — Chapter 3.16 — Real Property Transfer Tax
- Fairfax — Chapter 3.16 — Real Property Transfer Tax
- Fairfield — Article IV — Real Property Transfer Tax
- Farmersville — Chapter 3.28 — Real Property Transfer Tax
- Fillmore — Chapter 3.16 — Documentary Stamp Tax
- Firebaugh — § 11-18 — Document Transfer Tax
- Folsom — Chapter 3.04 — Documentary Stamp Tax
- Fontana — Article VIII — Real Property Transfer Tax
- Fortuna — Chapter 3.16 — Real Property Transfer Tax
- Foster City — Chapter 3.12 — Documentary Transfer Tax
- Fountain Valley — Chapter 3.12 — Documentary Stamp Tax
- Fowler — Chapter 4 — Real Property Transfer Taxes
- Fremont — Article IV — Real Property Transfer Tax
- Fresno — Article 8 — Real Property Transfer Tax
- Fresno County — Chapter 4.24 — Real Property Transfer Tax
- Fullerton — Chapter 21.08 — Documentary Stamp Tax on the Sale of Real Property
- Galt — Chapter 3.28 — Real Property Transfer Tax
- Garden Grove — Chapter 3.16 — Real Property Transfer Tax
- Gardena — Chapter 3.08 — Real Property Transfer Tax
- Glendale — Chapter 4.24 — Real Property Transfer Tax
- Glendora — Chapter 3.24 — Real Property Transfer Tax
- Glenn County — § 4.16 — Real Property Transfer Tax
- Goleta — Chapter 3.04 — Real Property Documentary Transfer Tax
- Gonzales — Chapter 3.24 — Documentary Transfer Tax
- Grand Terrace — Chapter 3.04 — Real Property Transfer Tax
- Grass Valley — Chapter 3.20 — Real Property Transfer Tax
- Greenfield — Chapter 3.20 — Real Property Transfer Tax
- Gridley — Chapter 3.08 — Real Property Transfer Tax
- Guadalupe — Chapter 3.08 — Documentary Stamp Tax
- Gustine — Chapter 3 — Real Property Transfer Tax
- Half Moon Bay — Chapter 3.16 — Real Property Transfer Tax
- Hanford — Chapter 3.16 — Real Property Transfer Tax
- Hawaiian Gardens — Chapter 3.24 — Documentary Stamp Tax
- Hawthorne — Chapter 3.26 — Real Property Transfer Tax
- Hayward — Article 6 — Real Property Transfer Tax
- Healdsburg — Chapter 3.16 — Real Property Transfer Tax
- Hemet — Article IV — Documentary Transfer Tax
- Hercules — Chapter 3 — Real Property Transfer Tax
- Hermosa Beach — Chapter 3.28 — Real Property Transfer Tax
- Hesperia — Chapter 3.12 — Real Property Transfer Tax
- Hidden Hills — Chapter 5 — Documentary Transfer Tax
- Highland — Chapter 3.12 — Real Property Transfer Tax
- Hillsborough — Chapter 3.20 — Real Property Transfer Tax
- Hollister — Chapter 3.24 — Real Property Transfer Tax
- Holtville — Chapter 3.04 — Documentary Stamp Tax
- Hughson — Chapter 3.16 — Real Property Transfer Tax
- Humboldt County — Chapter 3 — Documentary Transfer Tax
- Huntington Beach — Chapter 3.20 — Documentary Transfer Tax
- Huntington Park — Chapter 7 — Documentary Stamp Tax on the Sale of Real Property
- Huron — Chapter 3.08 — Real Property Transfer Tax
- Imperial Beach — Chapter 3.16 — Real Property Transfer Tax
- Imperial County — Chapter 4.20 — Documentary Transfer Tax
- Indian Wells — Chapter 3.08 — Real Property Documentary Transfer Tax
- Inglewood — Article 6 — Real Property Transfer Tax
- Inyo County — Chapter 3.24 — Real Property Transfer Tax
- Ione — Chapter 3.04 — Real Property Transfer Tax
- Irvine — Chapter 5 — Documentary Stamp Tax
- Irwindale — Chapter 3.08 — Real Property Transfer Tax
- Isleton — Chapter 3.32 — Documentary Transfer Tax
- Jackson — Chapter 3.16 — Documentary Stamp Tax
- Jurupa Valley — Chapter 3.30 — Real Property Documentary Transfer Tax
- Kerman — Chapter 3.12 — Real Property Transfer Tax
- Kern County — Chapter 4.20 — Documentary Transfer Tax
- King City — Chapter 3.08 — Real Property Transfer Tax
- Kings County — Article IV — Documentary Transfer Tax
- Kingsburg — Chapter 3.08 — Property Transfer Tax
- La Cañada Flintridge — Chapter 3.04 — Documentary Stamp Tax (real Property Transfer Tax)
- La Habra — Chapter 4.16 — Real Property Transfer Tax
- La Habra Heights — Chapter 3.3 — Uniform Real Property Transfer Tax
- La Mesa — Chapter 5.24 — Real Property Transfer Tax
- La Mirada — Chapter 3.08 — Documentary Stamp Tax
- La Palma — Article IV — Documentary Real Property Transfer Tax
- La Puente — Chapter 2.26 — Documentary Transfer Tax
- La Quinta — Chapter 3.22 — Real Property Documentary Transfer Tax
- La Verne — Chapter 3.12 — Real Property Transfer Tax
- Lafayette — Chapter 9-4 — Real Property Transfer Tax
- Laguna Beach — Chapter 5.06 — Real Property Transfer Tax
- Laguna Hills — Chapter 3-20 — Real Property Transfer Tax
- Laguna Niguel — Division 4 — Real Property Documentary Transfer Tax
- Laguna Woods — Chapter 3.12 — Real Property Documentary Transfer Tax
- Lake County — Article III — Documentary Transfer Tax
- Lake Elsinore — Chapter 3.24 — Real Property Transfer Tax
- Lake Forest — Chapter 3.22 — Real Property Documentary Transfer Tax
- Lakeport — Chapter 3.12 — Documentary Stamp Tax
- Lakewood — Chapter 8 — Documentary Stamp Tax
- Lancaster — Chapter 3.08 — Uniform Real Property Transfer Tax
- Larkspur — Chapter 3.20 — Documentary Stamp Tax
- Lassen County — Chapter 3.04 — Documentary Stamp Tax
- Lathrop — Chapter 3.08 — Real Property Transfer Tax
- Lawndale — Chapter 3.16 — Real Property Transfer Tax
- Lemon Grove — Chapter 3.12 — Real Property Transfer Tax
- Lemoore — § 1-7-5 — Real Property Transfer Tax
- Lincoln — Chapter 3.16 — Documentary Transfer Tax
- Lindsay — § 3.08 — Real Property Transfer Tax
- Live Oak, Sutter County — Chapter 3.12 — Real Property Transfer Tax
- Livermore — Chapter 3.16 — Real Property Transfer Tax
- Livingston — Chapter 10 — Documentary Stamp Tax
- Lodi — Chapter 3.16 — Real Property Transfer Tax
- Loma Linda — Chapter 3.04 — Documentary Transfer Tax
- Lomita — Chapter 3 — Real Property Transfer Tax
- Lompoc — Chapter 3.16 — Real Property Transfer Tax
- Long Beach — Chapter 3.56 — Real Property Transfer Tax
- Loomis — Chapter 3.08 — Documentary Stamp Tax
- Los Alamitos — Chapter 3.08 — Real Property Transfer Tax
- Los Altos — Chapter 3.28 — Real Property Transfer Tax
- Los Altos Hills — Chapter 5 — Real Property Transfer Taxes
- Los Angeles — § 21.9.2 — Real property transfer tax imposed (incl. the 2022 voter-approved rates over $5 million)
- Los Angeles County — Chapter 4.60 — Documentary Transfer Tax
- Los Banos — Chapter 11 — Real Property Transfer Taxes
- Los Gatos — Article IV — Real Property Transfer Tax
- Loyalton — Chapter 4.16 — Stamp Tax – Real Property
- Madera — Chapter 5 — Real Property Transfer Tax
- Madera County — Chapter 3.12 — Documentary Transfer Tax
- Malibu — Chapter 3.16 — Real Property Transfer Tax
- Mammoth Lakes — Chapter 3.14 — Real Property Transfer Tax
- Manhattan Beach — Chapter 8.28 — Documentary Stamp Tax
- Manteca — Chapter 3.12 — Real Property Transfer Tax
- Marin County — Chapter 3.24 — Real Property Transfer Tax
- Marina — Chapter 3.08 — Real Property Transfer Tax
- Martinez — Chapter 3.12 — Documentary Transfer Tax
- Marysville — Chapter 3.08 — Real Property Transfer Tax
- Maywood — Article 4 — Real Property Transfer Tax
- McFarland — Chapter 3.16 — Real Property Transfer Tax
- Mendocino County — Chapter 5.24 — Real Property Transfer Tax
- Mendota — Chapter 3.08 — Real Property Transfer Tax
- Menifee — Chapter 3.22 — Real Property Documentary Transfer Tax
- Menlo Park — Chapter 3.20 — Real Property Transfer Tax
- Merced — Chapter 3.20 — Documentary Transfer Tax
- Merced County — Chapter 5.20 — Real Property Transfer Tax
- Mill Valley — Chapter 5.10 — Real Property Transfer Tax
- Millbrae — Chapter 3.20 — Real Property Transfer Tax
- Milpitas — Chapter 10 — Documentary Stamp Tax
- Mission Viejo — Chapter 3.22 — Real Property Documentary Transfer Tax
- Modesto — Article 8 — Real Property Transfer Law
- Modoc County — Chapter 3.08 — Real Property Transfer Tax
- Mono County — Chapter 3.24 — Real Property Transfer Tax
- Monrovia — Chapter 3.36 — Real Property Transfer Tax
- Montague — Chapter 3.08 — Documentary Stamp Tax
- Montclair — Chapter 3.20 — Documentary Transfer Tax
- Monte Sereno — Chapter 3.02 — Real Property Transfer Tax
- Montebello — Chapter 3.32 — Real Property Transfer Tax
- Monterey — Article 4 — Real Property Transfer Tax
- Monterey County — Chapter 5.32 — Documentary Transfer Tax
- Monterey Park — Chapter 3.32 — Real Property Transfer Tax
- Moorpark — Chapter 3.40 — Real Property Documentary Transfer Tax
- Moraga — Chapter 3.08 — Documentary Transfer Tax
- Moreno Valley — Chapter 3.22 — Real Property Documentary Transfer Tax
- Morgan Hill — Chapter 3.16 — Documentary Stamp Tax
- Morro Bay — Chapter 3.16 — Real Property Transfer Tax
- Mountain House — Chapter 2 — Documentary Transfer Tax
- Mountain View — Article V — Real Property Conveyance Tax
- Murrieta — Chapter 3.16 — Real Property Transfer Tax
- Napa — Chapter 3.16 — Real Property Transfer Tax
- Napa County — Chapter 3.24 — Documentary Transfer Tax
- National City — Chapter 4.28 — Real Property Transfer Tax
- Needles — Article 20 — Documentary Stamp Tax
- Nevada City — Chapter 3.16 — Documentary Stamp Tax
- Nevada County — Chapter 2 — Real Property Revenue Transfer Tax
- Newark — Chapter 3.08 — Real Property Transfer Tax
- Newman — Chapter 1.13 — Documentary Stamp Tax
- Newport Beach — Chapter 3.22 — Real Property Transfer Tax
- Norco — Chapter 3.16 — Real Property Transfer Tax
- Norwalk — Chapter 3.24 — Real Property Transfer Tax
- Oakdale — Article IV — Documentary Stamp Tax
- Oakland — Chapter 4.20 — Real Property Transfer Tax
- Oakley — Chapter 3.3 — Real Property Transfer Tax
- Oceanside — Article IV — Real Property Transfer Tax
- Ojai — Article 3 — Real Property Transfer Taxes
- Ontario — Chapter 7 — Real Property Transfer Taxes
- Orange — Chapter 3.04 — Real Property Transfer Tax
- Orange County — Article 8 — Real Property Transfer Tax
- Orange Cove — Chapter 3.12 — Real Property Transfer Tax
- Orinda — Chapter 3.08 — Documentary Transfer Tax
- Orland — Chapter 3.04 — Real Property Transfer Tax
- Oroville — Chapter 3.24 — Real Property Transfer Tax
- Pacific Grove — Chapter 7.30 — Documentary Stamp Tax
- Pacifica — Chapter 5 — Real Property Transfer Taxes
- Palm Desert — Chapter 3.20 — Real Property Documentary Transfer Tax
- Palmdale — Chapter 3.16 — Real Property Transfer Tax
- Palo Alto — Chapter 2.34 — Real Property Transfer Tax
- Palos Verdes Estates — Chapter 3.12 — Real Property Transfer Tax
- Paradise — Chapter 3.16 — Real Property Transfer Tax
- Paramount — Chapter 3.20 — Documentary Stamp Tax
- Parlier — Chapter 3.24 — Real Property Transfer Tax
- Pasadena — Chapter 4.36 — Real Property Transfer Tax8
- Paso Robles — Chapter 3.20 — Real Property Transfer Tax
- Patterson — Chapter 3.24 — Real Property Transfer Tax
- Perris — Chapter 3.20 — Real Property Transfer Tax
- Petaluma — Chapter 4.20 — Real Property Transfer Tax1
- Pico Rivera — Chapter 3.40 — Real Property Transfer Tax
- Piedmont — Article IV — Real Property Conveyance Tax
- Pinole — Chapter 3.16 — Real Property Transfer Tax
- Pismo Beach — Chapter 3.16 — Documentary Stamp Tax
- Pittsburg — Chapter 3.16 — Real Property Transfer Tax
- Placentia — Chapter 3.24 — Real Property Transfer Tax
- Placer County — Article 4.08 — Real Property Transfer Tax
- Placerville — Chapter 17 — Real Property Transfer Tax
- Pleasant Hill — Chapter 5.35 — Real Property Transfer Tax
- Pleasanton — Chapter 3.16 — Documentary Stamp Tax
- Plumas County — Chapter 2 — Real Property Transfer Taxes
- Plymouth — Chapter 3.38 — Documentary Stamp Tax
- Point Arena — Article I — Transfer Tax
- Pomona — Article VI — Real Property Transfer Tax
- Port Hueneme — Part C — Real Property Transfer Tax
- Porterville — Article IV — Real Property Transfer Tax
- Portola — Chapter 3.12 — Real Property Transfer Tax
- Portola Valley — Chapter 3.12 — Real Property Transfer Tax
- Poway — Chapter 3.08 — Real Property Transfer Tax
- Rancho Cordova — Chapter 3.12 — Documentary Transfer Tax
- Rancho Cucamonga — Chapter 3.16 — Documentary Transfer Tax
- Rancho Mirage — Chapter 3.16 — Real Property Transfer Tax
- Rancho Palos Verdes — Chapter 3.12 — Real Property Transfer Tax
- Rancho Santa Margarita — Chapter 3.05 — Real Property Documentary Transfer Tax
- Red Bluff — Article IV — Documentary Stamp Tax
- Redding — Chapter 4.16 — Real Property Transfer Tax
- Redlands — Chapter 3.28 — Real Property Transfer Tax
- Redondo Beach — Chapter 7 — Real Property Transfer Tax
- Redwood City — Article III — Documentary Transfer Tax
- Rialto — Chapter 3.12 — Real Property Transfer Tax
- Richmond — Chapter 13.40 — Documentary Stamp Tax
- Ridgecrest — Article II — Real Property Transfer Tax
- Rio Dell — Chapter 3.20 — Real Property Transfer Tax
- Rio Vista — Chapter 3.24 — Real Property Transfer Tax
- Ripon — Chapter 3.08 — Documentary Stamp Tax
- Riverside — Chapter 3.12 — Documentary Stamp Tax
- Riverside County — Chapter 4.08 — Documentary Transfer Tax
- Rocklin — Chapter 3.20 — Real Property Transfer Tax
- Rohnert Park — Chapter 3.16 — Real Property Transfer Tax
- Rolling Hills — Chapter 3.12 — Real Property Transfer Tax
- Rolling Hills Estates — Chapter 3.12 — Real Property Transfer Tax
- Rosemead — Chapter 3.12 — Real Property Transfer Tax
- Roseville — Chapter 4.28 — Real Property Transfer Tax
- Sacramento — Chapter 3.12 — Real Property Transfer Tax
- Sacramento County — Chapter 3.12 — Real Property Transfer Tax Ordinance of the County of Sacramento
- Salinas — Article V — Real Property Transfer Tax
- San Anselmo — Chapter 4 — Real Property Transfer Taxes
- San Benito County — Article I — Real Property Transfer Tax
- San Bernardino — Chapter 3.48 — Real Property Transfer Tax
- San Bernardino County — Chapter 3 — Real Property Transfer Tax
- San Bruno — Chapter 3.36 — Real Property Documentary Stamp Tax
- San Carlos — Chapter 3.20 — Real Property Transfer Tax
- San Clemente — Chapter 3.16 — Real Property Transfer Tax
- San Diego County — Chapter 3 — Real Property Transfer Tax
- San Dimas — Chapter 3.12 — Real Property Transfer Tax
- San Fernando — Article III — Real Property Transfer Tax
- San Francisco — Article 12-C — Real Property Transfer Tax
- San Jacinto — Chapter 3.12 — Real Property Transfer Tax
- San Joaquin — § 34.20 — Real Property Transfer Tax
- San Joaquin County — Chapter 2 — Documentary Transfer Tax
- San Jose — Chapter 4.59 — Real Property Transfer Tax
- San Juan Bautista — Chapter 3-6 — Documentary Stamp Tax
- San Juan Capistrano — Article 3 — Real Property Transfer Taxes
- San Leandro — Chapter 7 — Real Property Transfer Tax
- San Luis Obispo County — Chapter 3.12 — Real Property Transfer Tax
- San Marcos — Chapter 3.12 — Documentary Transfer Tax
- San Marino — Article 02 — Documentary Stamp Tax on the Sale of Real Property
- San Mateo — Chapter 3.48 — Real Property Document Transfer Tax
- San Mateo County — Chapter 2.93 — Real Property Transfer Tax
- San Pablo — Chapter 3.20 — Real Property Transfer Tax
- San Rafael — Chapter 3.22 — Real Property Transfer Tax
- Sand City — Chapter 3.20 — Real Property Transfer Tax
- Sanger — Article III — Real Property Transfer Tax
- Santa Ana — Article III — Documentary Stamp Tax
- Santa Barbara — Chapter 4.20 — Real Property Transfer Tax
- Santa Barbara County — Article III — Real Property Transfer Tax
- Santa Clara — Chapter 3.35 — Real Property Transfer Tax
- Santa Clara County — Chapter III — Real Property Transfer Tax
- Santa Clarita — Chapter 3.22 — Real Property Documentary Transfer Tax
- Santa Cruz — Part 3 — Real Property Transfer Tax
- Santa Cruz County — Chapter 4.04 — Real Property Transfer Tax
- Santa Fe Springs — Real Property Transfer Tax
- Santa Maria — Chapter 3-6 — Real Property Transfer Tax
- Santa Monica — Chapter 6.96 — Real Property Transfer Tax
- Santa Rosa — Chapter 3-20 — Real Property Transfer Tax
- Santee — Chapter 3.12 — Uniform Real Property Transfer Tax
- Saratoga — Article 5-15 — Real Property Transfer Tax
- Sausalito — Chapter 3.08 — Real Property Transfer Tax
- Scotts Valley — Chapter 3.12 — Real Property Transfer Tax
- Seal Beach — Chapter 4.40 — Real Property Transfer Tax
- Sebastopol — Chapter 3.08 — Real Property Transfer Tax
- Shafter — Chapter 3.08 — Real Property Transfer Tax
- Shasta County — Chapter 3.08 — Documentary Transfer Tax
- Shasta Lake — Chapter 3.12 — Real Property Transfer Tax
- Sierra County — Chapter 5.16 — Real Property Transfer Tax
- Sierra Madre — Chapter 3.28 — Real Property Transfer Tax
- Signal Hill — Chapter 3.08 — Real Property Transfer Tax
- Simi Valley — Article 1 — Real Property Transfer Taxes
- Siskiyou County — Chapter 5 — Real Property Transfer Tax
- Solana Beach — Chapter 3.28 — Real Property Transfer Tax 1
- Solano County — Article IV — Documentary Transfer Tax
- Soledad — Chapter 3.12 — Real Property Transfer Tax
- Solvang — Chapter 4 — Real Property Transfer Tax
- Sonoma — Chapter 3.20 — Documentary Stamp Tax
- Sonoma County — Article IV — Documentary Transfer Tax
- Sonora — § 3.12 — Real Property Transfer Tax
- South El Monte — Chapter 3.12 — Real Property Transfer Tax
- South Gate — Chapter 2.22 — Real Property Transfer Tax
- South Lake Tahoe — Chapter 3.15 — Real Property Transfer Tax
- South Pasadena — Chapter 26A — Real Property Transfer Tax
- South San Francisco — Chapter 4.24 — Real Property Transfer Tax
- St. Helena — Chapter 3.20 — Real Property Transfer Tax
- Stanislaus County — Chapter 4.12 — Real Property Transfer Tax
- Stanton — Chapter 3.08 — Real Property Transfer Tax
- Stockton — Chapter 3.20 — Real Property Transfer Tax
- Suisun City — Chapter 3.08 — Real Property Transfer Tax
- Sunnyvale — Chapter 3.08 — Real Property Transfer Tax
- Susanville — Chapter 3.12 — Real Property Transfer
- Sutter County — Chapter 110 — Real Property Transfer Tax Code
- Sutter Creek — Chapter 4.08 — Documentary Stamp Tax
- Taft — Chapter 12 — Real Property Transfer Tax
- Tehachapi — Chapter 3.12 — Real Property Transfer Tax
- Tehama — Chapter 4.08 — Real Property Transfer Tax
- Tehama County — Chapter 4.08 — Real Property Transfer Tax
- Temecula — Chapter 3.12 — Real Property Transfer Tax
- Temple City — Article C — Documentary Stamp Tax on Sale of Real Property
- Thousand Oaks — Chapter 12 — Real Property Transfer Taxes
- Tiburon — Chapter 8 — Real Property Transfer Tax
- Torrance — Chapter 24 — Real Property Transfer Tax
- Tracy — Article 5 — Real Property Transfer Tax
- Trinity County — Chapter 3.20 — Real Property Transfer Tax
- Truckee — Chapter 3.22 — Real Property Documentary Transfer Tax
- Tulare — Chapter 5.72 — Documentary Stamp Tax
- Tulare County — Article 17 — Real Property Transfer Tax
- Tuolumne County — Chapter 3.24 — Real Property Transfer Tax
- Turlock — Chapter 3-7 — Real Property Transfer Taxes
- Tustin — Chapter 4 — Real Property Transfer Tax
- Twentynine Palms — Chapter 3.12 — Real Property Transfer Tax
- Ukiah — Article 1 — Transfer Tax
- Union City — Chapter 3.08 — Documentary Stamp Tax
- Upland — Chapter 3.16 — Real Property Transfer Tax
- Vacaville — Chapter 3.08 — Real Property Transfer Tax
- Vallejo — Chapter 3.08 — Real Property Transfer Tax
- Ventura — Chapter 4.135 — Real Property Transfer Tax 7
- Ventura County — Article 2 — Documentary Transfer Tax
- Vernon — Chapter 3.12 — Real Property Transfer Tax
- Victorville — Chapter 3.08 — Documentary Stamp Tax
- Villa Park — Article 4-7 — Real Property Transfer Tax
- Visalia — Chapter 3.20 — Real Property Transfer Tax
- Walnut — Chapter 7.12 — Documentary Stamp Tax
- Walnut Creek — Chapter 8-4 — Real Property Transfer Tax
- Wasco — Chapter 3.16 — Real Property Transfer Tax
- Waterford — Chapter 3.16 — Real Property Transfer Tax
- Watsonville — Chapter 7 — Real Property Transfer Tax
- Weed — Chapter 3.20 — Real Property Transfer Tax
- West Covina — Article IV — Real Property Transfer Tax
- West Hollywood — Chapter 3.28 — Uniform Real Property Transfer Tax
- West Sacramento — Chapter 3.20 — Real Property Transfer Tax
- Westlake Village — Chapter 6.2 — Uniform Real Property Transfer Tax
- Westminster — Chapter 3.08 — Real Property Transfer Tax
- Wheatland — Chapter 3.16 — Documentary Stamp Tax
- Wildomar — Chapter 3.16 — Documentary Transfer Tax
- Williams — Chapter 3.12 — Real Property Transfer Tax
- Willits — Chapter 3.20 — Real Property Transfer Tax
- Willows — Chapter 3.20 — Documentary Stamp Tax
- Windsor — Chapter 1 — Documentary Transfer Tax
- Winters — Chapter 3.28 — Documentary Transfer Tax
- Woodland — Chapter 3.16 — Real Property Transfer Tax
- Woodside — Article III — Real Property Transfer Taxes
- Yolo County — Chapter 2 — Documentary Transfer Taxes
- Yorba Linda — Chapter 3.20 — Documentary Stamp Tax
- Yountville — Chapter 3.20 — Real Property Documentary Transfer Tax
- Yreka — Chapter 3.08 — Documentary Stamp Tax
- Yuba City — Article 3 — Real Property Transfer Tax
- Yuba County — Chapter 5.10 — Documentary Transfer Tax
- Yucaipa — Chapter 3.12 — Real Property Transfer Tax
- Yucca Valley — Chapter 3.22 — Real Property Documentary Transfer Tax
Federal law
U.S. statutes, regulations and agency guidance on the same subject.
Federal tax (IRS & Treasury)
IRS forms, instructions and publications, the Internal Revenue Manual and Bulletins, Treasury final rules from the Federal Register, and U.S. income tax treaties.
- Publication 523 — Selling your home
- Publication 527 — Residential rental property
- Publication 530 — Tax information for homeowners
- Publication 936 — Home mortgage interest deduction
- Publication 551 — Basis of assets
- Publication 544 — Sales and other dispositions of assets
- Publication 946 — How to depreciate property
- Publication 4681 — Canceled debts, foreclosures and abandonments
- Publication 559 — Survivors, executors and administrators
- Form 1099-S — Proceeds from real estate transactions
- Instructions for Form 8824 — Like-kind (1031) exchanges
- Form 6252 — Installment sale income
Also collected: IRS publications (1,419) · IRS forms & instructions (1,606) · Treasury final rules (Federal Register) (2,183) · Internal Revenue Manual (1,769) · Internal Revenue Bulletins (1,604) · Income tax treaties (131) · Other IRS notices (24).
Other topics
Development & building
What can be built and how: the Title 24 building codes, every city and county zoning code, and the state planning, environmental and development-finance law above them.
Buying & selling
The rules for the people who carry a sale: real estate licensing, broker supervision, trust funds and the Real Estate Commissioner's regulations.
Renting & eviction
Rent caps, just cause, deposits, repairs and entry, the eviction lawsuit itself, and the fair-housing rules every rental decision is read against.
Owning & HOAs
What comes with holding a property: HOA disclosures, assessments and disputes, loan servicing, homeowners insurance, trusts, and passing a home on at death.
Foreclosure & auctions
The law and official process for trustee's sales, tax-defaulted property, judgment enforcement, probate sales and bankruptcy.
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