Emeryville · Buying & selling

Transfer tax in Emeryville

Real property transfer tax: $12 per $1,000 under $1,000,000, $15 from $1,000,000 to under $2,000,000, $25 at $2,000,000 or more.

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Key points

Transfer taxes: Real property transfer tax: $12 per $1,000 under $1,000,000, $15 from $1,000,000 to under $2,000,000, $25 at $2,000,000 or more.

Each rule below links to the section of the Emeryville Municipal Code it was read from, with the code text one click away (checked October 2026). General information, not legal advice.

What Emeryville's code says

Emeryville code What Emeryville's code adds
City transfer tax	Yes. The city taxes deeds and other transfers of real property, including changes in control of legal entities. § 3-3.702 · code text There is hereby imposed a tax on each deed, instrument, or writing, or any other document or change in control and ownership of legal entities, by which any lands, interests in lands, tenements, or other interests in real property located in the City of Emeryville is or are granted, assigned, transferred, or otherwise conveyed
Rate	City documentary transfer tax: $0.275 for each $500, or fraction of $500. Applies: Applies only when the value conveyed is more than $100. § 3-3.203 · code text a tax at the rate of twenty-seven and one-half cents ($0.275) for each five hundred dollars ($500.00) or fractional part thereof. Real property transfer tax: $12 for each $1,000, or fraction of $1,000. Applies: When the value of the price or property conveyed is less than $1,000,000. § 3-3.702 · code text If the value of the consideration or property conveyed is less than one million dollars ($1,000,000.00) then the rate of the tax shall be twelve dollars ($12.00) for each one thousand dollars ($1,000.00) or fractional part thereof. Real property transfer tax: $15 for each $1,000, or fraction of $1,000. Applies: When the value is $1,000,000 or more, but less than $2,000,000. § 3-3.702 · code text If the value of the consideration or property conveyed is one million dollars ($1,000,000.00) or more, but less than two million dollars ($2,000,000.00), then the rate of the tax shall be fifteen dollars ($15.00) for each one thousand dollars ($1,000.00) or fractional part thereof. Real property transfer tax: $25 for each $1,000, or fraction of $1,000. Applies: When the value is $2,000,000 or more. § 3-3.702 · code text If the value of the consideration or property conveyed is two million dollars ($2,000,000.00) or more, then the rate of the tax shall be twenty-five dollars ($25.00) for each one thousand dollars ($1,000.00) or fractional part thereof.
Rate per $1,000	City documentary transfer tax: $0.55 per thousand dollars ($0.275 for each $500 or fraction of $500). Applies: Applies only when the value conveyed is more than $100. § 3-3.203 · code text a tax at the rate of twenty-seven and one-half cents ($0.275) for each five hundred dollars ($500.00) or fractional part thereof. Real property transfer tax: $12 per $1,000, or fraction of $1,000. Applies: When the value of the price or property conveyed is less than $1,000,000. § 3-3.702 · code text If the value of the consideration or property conveyed is less than one million dollars ($1,000,000.00) then the rate of the tax shall be twelve dollars ($12.00) for each one thousand dollars ($1,000.00) or fractional part thereof. Real property transfer tax: $15 per $1,000, or fraction of $1,000. Applies: When the value is $1,000,000 or more, but less than $2,000,000. § 3-3.702 · code text If the value of the consideration or property conveyed is one million dollars ($1,000,000.00) or more, but less than two million dollars ($2,000,000.00), then the rate of the tax shall be fifteen dollars ($15.00) for each one thousand dollars ($1,000.00) or fractional part thereof. Real property transfer tax: $25 per $1,000, or fraction of $1,000. Applies: When the value is $2,000,000 or more. § 3-3.702 · code text If the value of the consideration or property conveyed is two million dollars ($2,000,000.00) or more, then the rate of the tax shall be twenty-five dollars ($25.00) for each one thousand dollars ($1,000.00) or fractional part thereof.
Price threshold	The city documentary transfer tax applies only above $100. Applies: Only when the value conveyed, not counting liens or encumbrances that remain at the sale, is more than $100. § 3-3.203 · code text 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 the sale) exceeds one hundred dollars ($100.00)
Rate depends on price	Yes. The real property transfer tax rate rises with the value conveyed. Applies: Applies to the real property transfer tax. The city documentary transfer tax is a flat rate. § 3-3.702 · code text The amount of the tax shall be based on the value of consideration or property conveyed (including the value of any lien or encumbrance remaining thereon at the time of sale), and shall be calculated at the following rates:
Who pays	Seller and buyer are both fully liable for the tax. Applies: Applies to the real property transfer tax. § 3-3.704 · code text Any persons who make a transfer which is subject to the tax imposed under Section 3‑3.702, and any persons to whom such a transfer is made, shall be jointly and severally liable for payment of the tax imposed under Section 3‑3.702.

The California rule underneath

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 →

Who this affects

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Frequently asked questions

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

Real property transfer tax: $12 per $1,000 under $1,000,000, $15 from $1,000,000 to under $2,000,000, $25 at $2,000,000 or more.

General information, not legal advice.

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