Sacramento · Buying & selling
Buying or selling a home in Sacramento
Sacramento charges two city transfer taxes on property sales: a documentary transfer tax and an additional real property transfer tax. Seller disclosures and property tax limits come from state law.
Key points
- Documentary tax: City rule: the documentary transfer tax is $0.275 per $500 ($0.55 per $1,000), when the value, not counting remaining liens, exceeds $100.
- Additional tax: City rule: an additional real property transfer tax is 0.275% of the value ($2.75 per $1,000); its rate does not rise with price.
- Who pays: City rule: for the additional tax, the people making and receiving the transfer are jointly and severally liable.
- Disclosure statement: State law: single-family sellers must give a Transfer Disclosure Statement; a buyer getting it after the offer may cancel within 3 or 5 days.
- Property tax: State law: the general property tax is at most 1% of full cash value plus voter-approved debt; base value rises at most 2% yearly.
- Homeowner exemption: State law: $7,000 of assessed value is exempt when the home is the owner's principal residence.
Each rule below is marked Sacramento code or CA state law and links to the section it comes from (checked October 2026). General information, not legal advice.
Transfer tax
Sacramento code City rule: the documentary transfer tax is $0.275 per $500 ($0.55 per $1,000), when the value, not counting remaining liens, exceeds $100. City rule: an additional real property transfer tax is 0.275% of the value ($2.75 per $1,000); its rate does not rise with price. City rule: for the additional tax, the people making and receiving the transfer are jointly and severally liable.
All 10 Sacramento rules on transfer tax, with the code text and the state law underneath →
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 →
Sidewalk repairs
Sacramento code Owner must pay the city's repair bill; unpaid after 30 days, it may become a special assessment on the parcel. Owners with severe financial hardship may sign payment agreements; if broken, the city may collect after 10 days' written notice.
All 5 Sacramento rules on sidewalk repairs, with the code text →
Utility users tax
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Who this affects
Frequently asked questions
Does Sacramento charge a utility users tax?
Sacramento's code: 5% of electricity charges, including minimum service charges. (§ 3.32.050); 5% of gas charges, including minimum service charges. (§ 3.32.070).
General information, not legal advice.
Ask about a specific Sacramento property
Ask GoCodebook how these rules apply to your address and get an answer that cites the section.
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