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San Diego County · Buying & selling

Transfer tax in San Diego County

County rule: the tax is $0.55 per $500 of value ($1.10 per $1,000), only when the value, not counting remaining liens, exceeds $100.

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Key points

  • Transfer tax: County rule: the tax is $0.55 per $500 of value ($1.10 per $1,000), only when the value, not counting remaining liens, exceeds $100.

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

What San Diego County's code says

San Diego County code What San Diego County's code adds
City transfer tax
  • Yes. The county taxes each deed or document that transfers real property sold in the county.
    § 22.302 · code text
    This chapter imposes a tax on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of San Diego shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or their direction 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 $100.
Rate
  • 55 cents for each $500 of value, or fraction of $500.
    Applies: County documentary transfer tax.
    § 22.302 · code text
    The tax shall be at the rate of 55 cents for each $500 or fractional part thereof.
Rate per $1,000
  • $1.10 per $1,000.
    Applies: County documentary transfer tax.
    § 22.302 · code text
    The tax shall be at the rate of 55 cents for each $500 or fractional part thereof.
Price threshold
  • The tax applies only when the price or value exceeds $100.
    Applies: Value of the property conveyed, not counting liens or encumbrances remaining at the sale.
    § 22.302 · code text
    This chapter imposes a tax on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of San Diego shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or their direction 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 $100.
Rate depends on price
  • No. The rate does not change with the sale price.
    § 22.302 · code text
    The tax shall be at the rate of 55 cents for each $500 or fractional part thereof.

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 San Diego County?

County rule: the tax is $0.55 per $500 of value ($1.10 per $1,000), only when the value, not counting remaining liens, exceeds $100.

General information, not legal advice.

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More on buying & selling in San Diego County

All buying & selling rules in San Diego County

California rules for buying and selling

San Diego County Municipal Code — full text