Escondido · Buying & selling

Buying or selling a home in Escondido

Escondido has its own documentary transfer tax on property sales. Seller disclosures and property tax follow state law.

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Key points

Transfer tax: City rule: the transfer tax is $0.55 per $1,000 of value on sales over $100, paid by whoever signs or benefits from the document.
Seller disclosures: State law: sellers of single-family homes must give a Transfer Disclosure Statement, with exemptions such as foreclosure and court-ordered sales.
Property tax: State law: a sale resets assessed value to market value; the general tax is at most 1% of it, plus voter-approved debt.

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

Transfer tax

Escondido code What Escondido's code adds
City transfer tax	Yes. The city taxes each deed or document that transfers real property sold in the city. § 25-52 · code text There is hereby 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 fraction of $500. Applies: Applies when the value of the interest or property conveyed is more than $100. § 25-52 · code text a tax at the rate of twenty-seven and one-half cents ($0.275) for each $500 or fractional part thereof.
Rate per $1,000	$0.55 per thousand dollars of value ($0.275 for each $500 or fraction of $500). Applies: Applies when the value of the interest or property conveyed is more than $100. § 25-52 · code text a tax at the rate of twenty-seven and one-half cents ($0.275) for each $500 or fractional part thereof.
Price threshold	The tax applies only above $100. Applies: The tax applies when the value conveyed, not counting liens or encumbrances that remain at the sale, is more than $100. § 25-52 · 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 $100
Rate depends on price	No. One rate applies to every sale: $0.275 for each $500 or fraction of $500. § 25-52 · code text a tax at the rate of twenty-seven and one-half cents ($0.275) for each $500 or fractional part thereof.
Who pays	Any person who makes, signs or issues the taxed document, or the person it is made for. § 25-53 · code text Any tax imposed pursuant to section 25-52 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

Escondido code Within the time set by the environmental programs division. A permit from the city's building department is required before repairs are made.

All 7 Escondido rules on sewer lateral inspection, with the code text →

Sidewalk repairs

Escondido code What Escondido's code adds
Who must repair it	The city engineer repairs the damage and charges the cost to the contractor who holds the permit. Applies: Only damage to a sidewalk, curb, gutter or street caused by pool construction or other construction in the public right-of-way. § 6-408 · code text In the event of damage to any street, curb, gutter, sidewalk, or any other public property incident to swimming pool construction or any construction within a public right-of-way, the city engineer shall cause such work as may be necessary to restore the improvements to as good a condition as the improvements were prior to such damage, and shall charge the cost thereof to the contractor to whom the permit was issued for the particular construction job.

Who this affects

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Frequently asked questions

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

City rule: the transfer tax is $0.55 per $1,000 of value on sales over $100, paid by whoever signs or benefits from the document.

What are the sidewalk repair rules for homeowners in Escondido?

Escondido's code: The city engineer repairs the damage and charges the cost to the contractor who holds the permit. (Only damage to a sidewalk, curb, gutter or street caused by pool construction or other construction in the public right-of-way.) (§ 6-408).

General information, not legal advice.

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Escondido Municipal Code — full text

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