San Jose · Buying & selling

Buying or selling a home in San Jose

San Jose charges a documentary transfer tax of $0.55 per $1,000 on transfers over $100, plus a real property transfer tax on high-priced sales. Seller disclosures and property tax follow state law.

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Key points

Transfer tax: San Jose also taxes sales from $2,000,000 (CPI-adjusted): 0.75% to $5,000,000, 1.0% to $10,000,000, 1.5% above, on the whole price.
Seller disclosures: State law: single-family sellers must give a Transfer Disclosure Statement unless exempt, and written smoke alarm and water heater bracing statements.
Property tax: State law caps general property tax at 1% of value; property is reassessed on sale, and its base value rises at most 2% yearly.

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

Transfer tax

San Jose code San Jose also taxes sales from $2,000,000 (CPI-adjusted): 0.75% to $5,000,000, 1.0% to $10,000,000, 1.5% above, on the whole price.

All 11 San Jose 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 →

Sewer lateral inspection

San Jose code Apply in writing to Public Works at least 10 days before the connection is needed, and pay the permit fee. The owner pays a council-set fee for labor and materials if Public Works installs the wye cleanout.

All 5 San Jose rules on sewer lateral inspection, with the code text →

Sidewalk repairs

San Jose code What San Jose's code adds
If the owner does not repair	The city may contract the repair; the owner pays it plus inspection and admin costs, with a lien if unpaid. § 14.16.2200 · code text including a charge for the City of San José's costs of inspection and administration whenever the city awards a contract for such maintenance and repair and including the costs of collection of assessments for the costs of maintenance and repair under subsection A. of this section or handling of any lien placed on the property due to failure of the property owner to promptly pay such assessments. After repairs, the city gives notice of the cost; the council holds a hearing at least 10 days later. Applies: After the repairs or construction are done; owners may protest at the hearing. § 14.16.2240 · code text Upon the completion of the repairs or construction, the superintendent of streets shall cause notice of the cost of the repairs or construction to be given in the manner specified in Chapter 22 (Repair) of Division 7, Part 3, of the Streets and Highways Code
Liability for injuries	The property owner is liable for injury or damage caused by not keeping the sidewalk safe. § 14.16.2205 · code text If, as a result of the failure of any property owner to maintain the sidewalk area in a nondangerous condition as required by Section 14.16.2200, any person suffers injury or damage to person or property, the property owner shall be liable to such person for the resulting damages or injury.
Deadline to repair	The director may extend the time to start repairs by up to 90 days after the notice. Applies: Only for sufficient cause. § 14.16.2200 · code text the director of streets and parks may in his or her discretion, and for sufficient cause, extend the period within which required maintenance and repair of sidewalk areas must commence by a period of not to exceed ninety days from the time the notice referred to in said Section 5614 is given.
Who must repair it	Fronting lot owners and occupants must repair and maintain sidewalks, parking strips, curbs and gutters, and pay the costs. § 14.16.2200 · code text The owners of lots or portions of lots adjacent to or fronting on any portion of a sidewalk area between the property line of the lots and the street line, including parking strips, sidewalks, curbs and gutters, and persons in possession of such lots by virtue of any permit or right shall repair and maintain such sidewalk areas and pay the costs and expenses therefor

Utility users tax

San Jose code What San Jose's code adds
Tax on water, phone or cable	The telecommunications tax is at most 4.5% of the charges. Applies: Telecommunications services, including mobile; the code states only the maximum. § 4.70.500 · code text The maximum tax imposed shall be at the rate of four and one-half percent (4.50%) of the charges made for such services and shall be collected from the service user by the service supplier or its billing agent.

Who this affects

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Frequently asked questions

What are the sidewalk repair rules for homeowners in San Jose?

San Jose's code: Fronting lot owners and occupants must repair and maintain sidewalks, parking strips, curbs and gutters, and pay the costs. (§ 14.16.2200); The city may contract the repair; the owner pays it plus inspection and admin costs, with a lien if unpaid. (§ 14.16.2200).

Does San Jose charge a utility users tax?

San Jose's code: The telecommunications tax is at most 4.5% of the charges. (Telecommunications services, including mobile; the code states only the maximum.) (§ 4.70.500).

General information, not legal advice.

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